Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Diesel Fuel Tax Law


Article 1. Licenses for Suppliers

Section 60131

60131. Supplier license. Every person, before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier. A supplier's license shall be issued only to a person who is a supplier of diesel fuel within the meaning of the word "supplier" as defined in Section 60033. It is unlawful for any person to be a supplier without first securing a license.