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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 31 - DIESEL FUEL TAX LAW
CHAPTER 4 - Interstate Users
ARTICLE 3 - Licenses for Interstate Users
Section 60120.
Universal Citation: CA Rev & Tax Code § 60120 (2020)
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.
(Amended by Stats. 1997, Ch. 620, Sec. 23. Effective January 1, 1998.)
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