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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 3 - Permits
ARTICLE 1 - User
Section 8701.
Universal Citation: CA Rev & Tax Code § 8701 (2020)
8701.
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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