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".
Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.
If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.
For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.
