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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 4. Interstate Users.
Article 3. Licenses for Interstate Users
Section 60120
60120. To whom issued. Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed by the board. It is unlawful for any person to be an interstate user without first securing a license.
History—Stats. 1997, Ch. 620 (SB 1102), in effect January 1, 1998, substituted "within and without this state or the United States" for "in interstate commerce" in the first sentence and added the second sentence.