BlackletterCalifornia law

Revenue and Taxation Code § 8992

ARTICLE 3. Lien of Tax

Current as of September 28, 2026Rev. & Tax. Code, § 8992Official source ↗

Amended by Stats. 1977, Ch. 481.

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.