Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Diesel Fuel Tax Law

CHAPTER 7. COLLECTION OF TAX.

Article 3. Lien of Tax

Section 60442

60442. Time of attachment. 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.