California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 8994
Official textleginfo.legislature.ca.gov
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.
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