Revenue and Taxation Code § 8991

ARTICLE 3. Lien of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 8991Official source ↗

Amended by Stats. 1977, Ch. 481.

Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any motor vehicle in which fuel taxable under this part is used and against any personal property of the user.