Cal. Rev. & Tax. Code § 7460
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 7460