{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8992","citation":"Rev. & Tax. Code, § 8992","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 5. Collection of Tax [8951. - 9036.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-5"},{"name":"ARTICLE 3. Lien of Tax [8991. - 8996.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-5/article-3"}],"history":"Amended by Stats. 1977, Ch. 481.","effective":null,"html":"<p>The lien arising under Section <a href=\"/rtc/8991\">8991</a> attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part.</p>","text":"The lien arising under Section 8991 attaches at the time a vehicle is operated in this state through the use of fuel taxable under this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/lien-of-tax-8992","source":"California Legislative Information bulk export (pubinfo)"}