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Article 3. Lien Of Tax of California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 5. >> Article 3.
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.
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.
The lien arising under Section 8991 shall not be removed
until the excise tax, interest, and penalties are paid or the vehicle
or other property subject to the lien is sold in payment thereof.
The lien arising under Section 8991 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 motor vehicle which is operated in this
state through the use of fuel taxable under this part.
The Department of Motor Vehicles may transfer the registered
ownership of any motor vehicle using fuel taxable under this part
only after a certificate of excise tax clearance has been issued by
the board. The certificate may be issued after the payment of all
amounts due under this part, according to the records of the board as
of the date of the certificate, or after the payment of the amounts
is secured to the satisfaction of the board.
An excise tax clearance certificate shall not be required to
transfer the registered ownership of a passenger vehicle as defined
in Section 465 of the Vehicle Code.
(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. Such a 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 8826 (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 8826 (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.
