{"data":{"id":"us-ca/rtc-8991","jurisdiction":"us-ca","citation":"RTC § 8991","heading":"","body":"Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any motor vehicle in which fuel taxable under this part is used and against any personal property of the user.","path":["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.]"],"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":"be992c737f38b52f04214a8360b806bfadd31a828179588181f731c3a5a749aa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8973","next":"us-ca/rtc-8992"},"notice":"GroundRules: Original legal text. Not legal advice."}