Section 60441 Of Article 3. Lien Of Tax From 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.