Cal. Rev. & Tax. Code § 60442

Current through the 2023 Legislative Session.

Section 60442 - Attachment of lien

The lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this part.

Ca. Rev. and Tax. Code § 60442

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.