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Article 3. Lien Of Tax of California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 7. >> Article 3.
Notwithstanding Section 60445, the tax, interest, and
penalties are a lien upon and have the effect of an execution duly
levied against any qualified motor vehicle in which diesel fuel
taxable under this part is used and against any personal property of
the interstate user.
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.
The lien arising under Section 60441 shall not be removed
until the tax, interest, and penalties are paid or the qualified
motor vehicle or other property subject to the lien is sold in
payment thereof.
The lien arising under Section 60441 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 qualified motor vehicle that is
operated in this state through the use of diesel fuel taxable under
this part.
(a) If any person fails to pay any amount imposed under this
part at the time that it becomes due and payable, the amount
thereof, including penalties and interest, together with any costs in
addition thereto, shall thereupon be a perfected and enforceable
state tax lien. That lien is subject to Chapter 14 (commencing with
Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For the purpose of this section, amounts are "due and payable" on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.
(3) For amounts determined under Section 60330 (pertaining to jeopardy assessments), the date the notice of the board's finding is mailed or issued.
(4) For all other amounts, the date the assessment is final.
(b) For the purpose of this section, amounts are "due and payable" on the following dates:
(1) For amounts disclosed on a return received by the board before the date the return is delinquent, the date the return would have been delinquent.
(2) For amounts disclosed on a return filed on or after the date the return is delinquent, the date the return is received by the board.
(3) For amounts determined under Section 60330 (pertaining to jeopardy assessments), the date the notice of the board's finding is mailed or issued.
(4) For all other amounts, the date the assessment is final.
