Section 8991 Of Article 3. Lien Of Tax From 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.