Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 3. Permits.

Article 1. User

Section 8703

8703. Issuance of permit. On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue to the applicant a use fuel tax permit authorizing the applicant to become a user of fuel taxable under this part. The permit is valid until canceled or revoked.

History—Stats. 1943, p. 2002, in effect August 4, 1943, added "canceled or." Stats. 1984, Ch. 193, effective January 1, 1985, deleted "of this code" after "Section 8951."