{"data":{"id":"us-ca/rtc-60444","jurisdiction":"us-ca","citation":"RTC § 60444","heading":"","body":"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 encumbrances of whatever character, and to the rights of any conditional vendor or any other holder of the legal title, in or to any qualified motor vehicle that 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":"127df13b2e539f35a472d617c2f5f575ce142c63b88962dc0b76864aebc0b924","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60443","next":"us-ca/rtc-60445"},"notice":"GroundRules: Original legal text. Not legal advice."}