Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Use Fuel Tax Law


Article 3. Lien of Tax

Section 8991

8991. Lien. 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.

History.—Stats. 1957, p. 3771, in effect September 11, 1957, added "and against any other personal property of the user." Stats. 1959, p. 2804, in effect September 18, 1959, deleted "other" before "personal property."Stats. 1977, Ch. 481, operative July 1, 1978, added "Notwithstanding the provisions of Section 8996,".

Vehicle subject to lien.—Where the board and Controller seized a truck claiming a lien thereon for use fuel taxes accrued in connection with the seized truck and three other trucks operated by the tax debtor, the provision that "any motor vehicle in which fuel taxable under this part is used" means that each vehicle of a user in which taxable fuel was used was subject to a lien for all the fuel tax liability of the user and not merely that incurred through the particular vehicle. Hillmert v. State Board of Equalization, (1963) 218 Cal.App.2d 578.