Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 3.: PART 3. USE FUEL TAX/Ch. 5.: CHAPTER 5. Collection of Tax/Art. 3.: ARTICLE 3. Lien of Tax/§ 8992.
California Statutes

§ 8992. — 8992. (Amended by Stats. 1977, Ch. 481.)

California § 8992.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 3.PART 3. USE FUEL TAX
Ch. 5.CHAPTER 5. Collection of Tax
Art. 3.ARTICLE 3. Lien of Tax

This text of California § 8992. (8992. (Amended by Stats. 1977, Ch. 481.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 8992. (2026).

Text

The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part.

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Legislative History

Amended by Stats. 1977, Ch. 481.
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California § 8992., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8992..