California Revenue and Taxation Code ARTICLE 3 - Lien of Tax

• Section 8991.
  Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied...
• Section 8992.
  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...
• Section 8993.
  The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalties are paid or the vehicle or other property...
• Section 8994.
  The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens...
• Section 8995.
  The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fuel taxable under this part only after a certificate of...
• Section 8996.
  (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including...

Last modified: October 22, 2018