ARTICLE 3. Lien of Tax [8991. - 8996.]

Article 3 added by Stats. 1941, Ch. 38.

§§ 8991–8996 · 6 sections

• § 8991 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…
• § 8992 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.
• § 8993 The lien arising under Section 8991 shall not be removed until the excise tax, interest, and penalties are paid or the vehicle or other property subject to the…
• § 8994 The lien arising under Section 8991 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or…
• § 8995 The Department of Motor Vehicles may transfer the registered ownership of any motor vehicle using fuel taxable under this part only after a certificate of…
• § 8996 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…