Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
8994. Priority. The lien arising under Section 8991 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 motor vehicle which is operated in this state through the use of fuel taxable under this part.
History—Stats. 1957, p. 3772, in effect September 11, 1957, deleted "such" before "motor" and added the last clause. Stats. 1959, p. 2804, in effect September 18, 1959, added "as to the tax and interest, but exclusive of penalties, upon personal property."Stats. 1977, Ch. 481, operative July 1, 1978, added "arising under Section 8991" following "lien".
Constitutionality.—The provision making use fuel tax liens paramount to all private liens or encumbrances on a vehicle and to the rights of any conditional vendor or holder of legal title in or to a vehicle is not unconstitutional. Hillmert v. State Board of Equalization, (1963) 218 Cal.App.2d 578.