California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60441
Official textleginfo.legislature.ca.govlast amended
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.
Source: view the official text