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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 60163
60163. Security requirement. Before granting a license authorizing a person to report the backup tax as a qualified highway vehicle operator, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any qualified highway vehicle operator is not transferable and is valid until canceled or revoked.
History—Stats. 2001, Ch. 429 (AB 309), in effect January 1, 2002, added "qualified" in the first and second sentences, deleted "or an end seller" after "vehicle operator" in the first sentence, and deleted "or end seller" after "vehicle operator" in the second sentence.