Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Diesel Fuel Tax Law


Article 3. Licenses for Interstate Users

Section 60121

60121. Security requirement. Before granting a license to an interstate user, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any interstate user is not transferable and is valid until canceled or revoked.

History—Stats. 1995, Ch. 555, in effect January 1, 1996, substituted "user" for "trucker" after "as an interstate" in the first sentence and after "to any interstate" in the second sentence. Stats. 1997, Ch. 620 (SB 1102), in effect January 1, 1998, substituted "to" for "authorizing a person to engage in business as" after "granting a license" and added a comma after "an interstate user" in the first sentence.