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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 3. License for Ultimate Vendor
Section 60151
60151. Ultimate vendor license. (a) A person shall be licensed if that person is engaged in the activity of an "ultimate vendor" of diesel fuel. It is unlawful for any person to act as an ultimate vendor without first securing a license.
(b) If a person is a supplier and an ultimate vendor, the supplier's license may cover the ultimate vendor activities.