{"data":{"id":"us-ca/rtc-8992","jurisdiction":"us-ca","citation":"RTC § 8992","heading":"","body":"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.","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":"112d3026172e4e6f23f40edeba60836d2ea034f31f1afd276cf6860fe26fe4db","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-8991","next":"us-ca/rtc-8993"},"notice":"GroundRules: Original legal text. Not legal advice."}