{"code":"RTC","codeName":"Revenue and Taxation Code","section":"10876","citation":"Rev. & Tax. Code, § 10876","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 5. VEHICLE LICENSE FEE [10701. - 11053.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5"},{"name":"CHAPTER 3. Collections and Refunds [10851. - 10902.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5/chapter-3"},{"name":"ARTICLE 2. Seizure and Sale [10876. - 10879.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-5/chapter-3/article-2"}],"history":"Amended by Stats. 1983, Ch. 759, Sec. 2.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/seizure-and-sale-10876","source":"California Legislative Information bulk export (pubinfo)"}