GroundRules
RTC § 60151
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]
- CHAPTER 5. Licenses [60131. - 60190.]
- ARTICLE 3. License for Ultimate Vendor [60151. - 60153.]
(a) A person shall be licensed if that person is engaged in the activity of an “ultimate vendor” of diesel fuel. It is unlawful for any person to act as an ultimate vendor without first securing a license.
(b) If a person is a supplier and an ultimate vendor, the supplier’s license may cover the ultimate vendor activities.
Collected 2026-09-14T05:56:33Z. Source file · JSON