59-13-311 - Tax is a lien against vehicle -- Removable only when tax is paid.
59-13-311. Tax is a lien against vehicle -- Removable only when tax is paid.
The special fuel tax constitutes a lien upon, and has the effect of an execution duly leviedagainst, any vehicle in which special fuel is used. The lien may not be removed until the specialfuel tax is paid or the vehicle subject to the lien is sold in payment of the tax.
Enacted by Chapter 6, 1987 General Session