Cal. Revenue and Taxation Code § 60161
Cal. Revenue and Taxation Code § 60161
California · California Revenue and Taxation Code · Status: effective · Effective 2001-10-02
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- Citation
- Cal. Revenue and Taxation Code § 60161, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/924482
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Full text
(a) Every person before becoming a qualified highway vehicle operator shall apply to the board for a license authorizing the person to engage in business as a qualified highway vehicle operator. A license shall be issued only to a person who is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations.
(b) If the person is already licensed as an exempt bus operator, government entity, or interstate user, the person does not need a separate qualified highway vehicle operator’s license.