California Legal Codes and Statutes

§ 60442

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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 taxable under this part.

Cite this section

Cal. Rev. & Tax. Code § 60442 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-31-diesel-fuel-tax-law/chapter-7-collection-of-tax/article-3-lien-of-tax/section-60442

Other sections in Article 3 - Lien of Tax

§ 60441§ 60442§ 60443§ 60444§ 60445

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