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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 5. Licenses.
Article 1. Licenses for Suppliers
Section 60135
60135. Pipeline operator license. Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board. In addition, every train operator that transports diesel fuel into, out of, or within this state shall obtain a license from the board on forms prescribed by the board. A train operator license, pipeline operator license or a vessel operator license shall be issued only to a person who is a train operator, pipeline operator or a vessel operator as defined in Sections 60041, 60047.1 and 60049.1. It is unlawful for a person to act as a pipeline operator or a vessel operator without first securing a license. It is unlawful for a train operator to transport diesel fuel into, out of, or within this state on or after January 1, 2009, without first securing a license under this section or a permit under Section 60106.1.
History—Added by Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002. Stats. 2008, Ch. 306 (AB 3079), in effect January 1, 2009, added the second sentence; added "train operator license," after "A", added a comma after "pipeline operator license", added "train operator," after "person who is a", added a comma after "pipeline operator", added "60041," after "as defined in Sections" and added a comma after "60047.1" in the third sentence, and added the fourth sentence.