GroundRules
RTC § 60442
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
- CHAPTER 7. Collection of Tax [60401. - 60496.]
- ARTICLE 3. Lien of Tax [60441. - 60445.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON