Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 5. Vehicle License Fee
Chapter 3. Collections and Refunds
Article 2. Seizure and Sale
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".