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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 7. Collection of Tax.
Article 3. Lien of Tax
Section 60441
60441. Lien. Notwithstanding Section 60445, the tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any qualified motor vehicle in which diesel fuel taxable under this part is used and against any personal property of the interstate user.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "of the interstate".