California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 3. USE FUEL TAX |
Chapter 5. Collection of Tax |
ARTICLE 3. Lien of Tax |
Section 8992.
Latest version.
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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.
(Amended by Stats. 1977, Ch. 481.)