Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 4. Licenses and Bonds 7451-7520›ARTICLE 2. License for Industrial User 7460
§ 7460
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
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.
(Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
Continue researching
State and federal sources. Edit the document title or filters, then run your search.
Get a plain-English answer with a citation back to this text.
Ask AI about this code