{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60441","citation":"Rev. & Tax. Code, § 60441","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 7. Collection of Tax [60401. - 60496.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-7"},{"name":"ARTICLE 3. Lien of Tax [60441. - 60445.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-7/article-3"}],"history":"Amended by Stats. 1995, Ch. 555, Sec. 88.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>Notwithstanding Section <a href=\"/rtc/60445\">60445</a>, 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/lien-of-tax-60441","source":"California Legislative Information bulk export (pubinfo)"}