BlackletterCalifornia law

Revenue and Taxation Code § 60442

ARTICLE 3. Lien of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 60442Official source ↗

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.

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.