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Code · California · Revenue and Taxation Code

§ 8991

46 words·~1 min read·/ca/revenue-and-taxation-code/8991·

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Notwithstanding the provisions of Section 8996, the excise tax, interest, and penalties are a lien upon and have the effect of an execution duly levied against any motor vehicle in which fuel taxable under this part is used and against any personal property of the user.
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