California Revenue and Taxation Code

§ 7460

RTC § 7460 Effective Jan 1, 2001Div. 2 · Part 2 · Ch. 4 · Art. 2

Statute text

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.

Legislative history

Added by Stats. 2000, Ch. 1053, Sec. 10. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.