There is a newer version of the California Code
2010 California Code
Revenue and Taxation Code
Article 2. License For Industrial User
REVENUE AND TAXATION CODE
SECTION 7460
7460. Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle fuel as defined in Section 7322. It is unlawful for a person to act as an industrial user without first securing a license.
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