Rev. & Tax. Code, § 60441 · Article 3. Lien of Tax
Rev. & Tax. Code, § 60441
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 555, Sec. 88. Effective January 1, 1996.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60441.
- Text hash
- sha256 2745ef4d23ec6d2c3b74ed9f46800bebcfd5b86269d6628628a53ee2c0c56ae3
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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