Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Other Taxes

Part 5. Vehicle License Fee

Chapter 3. Collections and Refunds

Article 2. Seizure and Sale

Section 10876

10876. Lien, what constitutes. Every license fee and any penalty added thereto, from the date on which the fee becomes due, shall constitute a lien upon the vehicle for which due and upon any other vehicle owned by the owner of that vehicle.

History.—Stats. 1983, Ch. 759, in effect January 1, 1984, added "shall" before "constitute" and "and upon . . . that vehicle" after "which due".