Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60151 — License for Ultimate Vendor

Cal. Rev. & Tax. Code § 60151

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1994-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

(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.

Citator

Cal. Rev. & Tax. Code § 60151 — License for Ultimate Vendor is in force in the current edition of the Code, and nothing recorded condemns it.

(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.