Laws, Regulations and Annotations


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".