GroundRules
RTC § 8992
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 3. USE FUEL TAX [8601. - 9355.]
- CHAPTER 5. Collection of Tax [8951. - 9036.]
- ARTICLE 3. Lien of Tax [8991. - 8996.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON