ARTICLE 3. Lien of Tax [60441. - 60445.]

Article 3 added by Stats. 1994, Ch. 912, Sec. 17.

§§ 60441–60445 · 5 sections

• § 60441 Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor…
• § 60442 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…
• § 60443 The lien arising under Section 60441 shall not be removed until the tax, interest, and penalties are paid or the qualified motor vehicle or other property…
• § 60444 The lien arising under Section 60441 as to the tax and interest, but exclusive of penalties, upon personal property is paramount to all private liens or…
• § 60445 (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…