{"data":{"id":"us-ca/rtc-60442","jurisdiction":"us-ca","citation":"RTC § 60442","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"733887fb0dff7158e0834a2946a59498671ac5d44985c727c4fcd4dcf2596f37","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60441","next":"us-ca/rtc-60443"},"notice":"GroundRules: Original legal text. Not legal advice."}