DIVISION 2. OTHER TAXES 6001-61050›PART 3. USE FUEL TAX 8601-9355›CHAPTER 3. Permits 8701-8716›ARTICLE 1. User 8701-8708
§ 8701
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.
(Amended by Stats. 1995, Ch. 555, Sec. 21. Effective January 1, 1996.)
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