Cal. Revenue and Taxation Code § 8994
Cal. Revenue and Taxation Code § 8994
California · California Revenue and Taxation Code · Status: effective
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- Citation
- Cal. Revenue and Taxation Code § 8994, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/919620
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Full text
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.