2005 California Revenue and Taxation Code Sections 9420 Article 3. Annual Fees

9420.  Except for trip permits as provided in Sections 8708 and
60122, all interstate users who choose to obtain an IFTA license from
the board shall apply for a license and secure decals for their
vehicles. Application for the license and decals shall be made
annually on forms prescribed by the board. The application shall be
under oath and shall contain that information as the board deems
necessary. Upon receipt of the application, and upon payment of any
required reinstatement fee, the board may issue to the applicant a
license and decals.
   The decals issued to the interstate user shall be placed on both
exterior sides of the vehicle cab. Failure to display the decals in
the required location may subject the interstate user to the purchase
of a trip permit. The transfer of decals from one interstate user to
another interstate user is prohibited. All decals shall remain the
property of the state and may be recalled for any violation of the
provisions of the IFTA.
   A fee to be determined by the board shall be charged for the
annual license and a set of two decals issued prior to and during the
calendar year that the license and decal is valid. The board may
also prescribe procedures and set a fee for the issuance of a 30-day
IFTA temporary license or replacement decals.