2005 California Revenue and Taxation Code Sections 60120-60122 Article 3. Licenses for Interstate Users

60120.  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.
60121.  Before granting a license to an interstate user, the board
may require the person to file with the board security pursuant to
Section 60401.  The license issued to any interstate user is not
transferable and is valid until canceled or revoked.
60122.  The board or its authorized representative may issue a
California fuel trip permit to interstate users for entry into this
state.  The California fuel trip permit shall be valid for four
consecutive days and includes any reentry into the state during the
four-day period.  The fee for issuance of a California fuel trip
permit is thirty dollars ($30).  Other provisions of this article and
Article 1 (commencing with Section 60201) of Chapter 6 shall not
apply to the holder of a California fuel trip permit who uses only
diesel fuel brought into this state in the fuel tank of the qualified
motor vehicle and diesel fuel purchased in this state with the
diesel fuel tax paid and delivered into the fuel tank of the
qualified motor vehicle.  Any diesel fuel tax paid to a diesel vendor
for diesel fuel taken out of the state in the fuel tank of a
qualified motor vehicle operated under a California fuel trip permit
shall not be refunded to the holder of the California fuel trip
permit, notwithstanding any other provision of this part.
   The board may enter into an interagency agreement with the
Department of Motor Vehicles providing for the issuance of California
fuel trip permits by that department.