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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 4. License for Qualified Highway Vehicle Operator
Section 60161
60161. Qualified highway vehicle operator license. (a) Every person before becoming a qualified highway vehicle operator shall apply to the board for a license authorizing the person to engage in business as a qualified highway vehicle operator. A license shall be issued only to a person who is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations.
(b) If the person is already licensed as an exempt bus operator, government entity, or interstate user, the person does not need a separate qualified highway vehicle operator's license.
History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, added subdivision letter designation "(a)" before former sole paragraph; added "person before becoming a qualified" after "(a) Every" in the first sentence of, deleted "and every end seller is required to be licensed at any time they incur liability for the backup tax under Section 60058. The highway vehicle operator and end seller" after "highway vehicle operator" in the first sentence of, added "to the board" after "shall apply" in the first sentence of, substituted "engaged in business as a qualified highway vehicle operator" for "report the backup tax" after "authorizing the person to" in the first sentence of, substituted "person who is … Code of Federal Regulations" for "highway vehicle operator who is subject to the backup tax in Section 60056 or to an end seller who is subject to the backup tax in Section 60057" after "issued only to a" in the second sentence of, subdivision (a); added subdivision (b).