Rev. & Tax. Code, § 8992 · Article 3. Lien of Tax
Rev. & Tax. Code, § 8992
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1977, Ch. 481.
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=8992.
- Text hash
- sha256 112d3026172e4e6f23f40edeba60836d2ea034f31f1afd276cf6860fe26fe4db
- Composed by
- 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
This section cites
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Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.