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Business Taxes Law Guide—Revision 2024
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 5. Collection of Tax.
Article 3. Lien of Tax
Section 8992
8992. Time of attachment. 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.
History—Stats. 1957, p. 3772, in effect September 11, 1957, substituted "a" for "the" before "vehicle," deleted "the" before "fuel," and added "taxable under this part." Stats. 1977, Ch. 481, operative July 1, 1978, added "arising under Section 8991" following "lien".