Revenue and Taxation Code section 60442

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.

Source: Section 60442, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60442. (updated Sep. 28, 1994; accessed Oct. 27, 2025).

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Verified:
Oct. 27, 2025

§ 60442's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60442

Original Source: Section 60442, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60442. (last accessed May 12, 2025).