California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 31. DIESEL FUEL TAX LAW |
Chapter 5. Licenses |
ARTICLE 3. License for Ultimate Vendor |
Section 60151.
Latest version.
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(a) A person shall be licensed if that person is engaged in the activity of an "ultimate vendor" of diesel fuel. It is unlawful for any person to act as an ultimate vendor without first securing a license.
(b) If a person is a supplier and an ultimate vendor, the supplier's license may cover the ultimate vendor activities.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)