California Revenue and Taxation Code
§ 60442
RTC § 60442 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 7 · Art. 3
Statute text
View on leginfo.ca.govThe lien arising under Section 60441 attaches at the time a qualified motor vehicle is operated in this state through the use of diesel fuel taxable under this part.
Legislative history
Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.