Earlier editions: 2020-112018-112026-09
DIVISION 2. OTHER TAXES 6001-61050›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 · 2026-10 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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