{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60442","citation":"Rev. & Tax. Code, § 60442","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":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>The lien arising under Section <a href=\"/rtc/60441\">60441</a> attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this part.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/lien-of-tax-60442","source":"California Legislative Information bulk export (pubinfo)"}