Cal. Rev. & Tax. Code § 60441

Current through the 2023 Legislative Session.
Section 60441 - Lien on qualified motor vehicle and personal property

Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor vehicle in which diesel fuel taxable under this part is used and against any personal property of the interstate user.

Ca. Rev. and Tax. Code § 60441

Amended by Stats. 1995, Ch. 555, Sec. 88. Effective January 1, 1996.