Code Section

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61050]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )
  

PART 3. USE FUEL TAX [8601 - 9355]

  ( Part 3 added by Stats. 1941, Ch. 38. )
  

CHAPTER 3. Permits [8701 - 8716]

  ( Chapter 3 added by Stats. 1941, Ch. 38. )
  

ARTICLE 1. User [8701 - 8708]
  ( Heading of Article 1 added by Stats. 1953, Ch. 1814. )

  
8701.  

Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.

(Amended by Stats. 1995, Ch. 555, Sec. 21. Effective January 1, 1996.)