Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Diesel Fuel Tax Law


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.