Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 5. Licenses 60131-60190›ARTICLE 2.5. License for Government Entity 60146
§ 60146
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Each government entity operating a diesel-powered highway vehicle upon this state’s highways shall apply for a diesel fuel tax license on forms prescribed by the board. It is unlawful for any government entity to operate a diesel-powered highway vehicle upon the state’s highways without first securing a diesel fuel tax license.
(Added by Stats. 1995, Ch. 34, Sec. 8. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.)
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