Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Diesel Fuel Tax Law

CHAPTER 7. COLLECTION OF TAX.

Article 3. Lien of Tax

Section 60441

60441. Lien. 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 vehicle in which diesel fuel taxable under this part is used and against any personal property of the interstate user.

History.—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "of the interstate".