California Legal Codes and Statutes

§ 8991

Amended by Stats. 1977, Ch. 481.

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 against any motor vehicle in which fuel taxable under this part is used and against any personal property of the user.

Cite this section

Cal. Rev. & Tax. Code § 8991 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-3-use-fuel-tax/chapter-5-collection-of-tax/article-3-lien-of-tax/section-8991

Other sections in Article 3 - Lien of Tax

§ 8991§ 8992§ 8993§ 8994§ 8995§ 8996

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