Section 8992.

Cal. Revenue and Taxation Code - RTC § 8992.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 8991.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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