Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Diesel Fuel Tax Law

CHAPTER 5. LICENSES.

Article 3. License for Ultimate Vendor

Section 60151

60151. Ultimate vendor license. (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.