DIVISION 2. OTHER TAXES 6001-60709›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 4. Interstate Users 60110-60128›ARTICLE 3. Licenses for Interstate Users 60120-60122

§ 60120

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed by the board. It is unlawful for any person to be an interstate user without first securing a license.

(Amended by Stats. 1997, Ch. 620, Sec. 23. Effective January 1, 1998.)

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California Revenue and Taxation Code

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