Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 31.: PART 31. DIESEL FUEL TAX LAW/Ch. 4.: CHAPTER 4. Interstate Users/Art. 3.: ARTICLE 3. Licenses for Interstate Users/§ 60120.
California Statutes

§ 60120. — 60120. (Amended by Stats. 1997, Ch. 620, Sec. 23.)

California § 60120.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 31.PART 31. DIESEL FUEL TAX LAW
Ch. 4.CHAPTER 4. Interstate Users
Art. 3.ARTICLE 3. Licenses for Interstate Users

This text of California § 60120. (60120. (Amended by Stats. 1997, Ch. 620, Sec. 23.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 60120. (2026).

Text

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.

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Legislative History

Amended by Stats. 1997, Ch. 620, Sec. 23. Effective January 1, 1998.
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California § 60120., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/60120..