California Revenue and Taxation Code ARTICLE 3 - Lien of Tax

• Section 60441.
  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...
• Section 60442.
  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...
• Section 60443.
  The lien arising under Section 60441 shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other...
• Section 60444.
  The lien arising under Section 60441 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens...
• Section 60445.
  (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