Section 60442.

Cal. Revenue and Taxation Code - RTC § 60442.
in effect
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The 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.

References

referencesCal. Revenue and Taxation Code - RTC § 60441.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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