Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Diesel Fuel Tax Law
CHAPTER 7. COLLECTION OF TAX.
Article 3. Lien of Tax
60444. Priority. 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.