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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 5. Licenses.
Article 1. Licenses for Suppliers
Section 60131
60131. Supplier license. Every person, before becoming a supplier shall apply to the board for a license authorizing the person to engage in business as a supplier. A supplier's license shall be issued only to a person who is a supplier of diesel fuel within the meaning of the word "supplier" as defined in Section 60033. It is unlawful for any person to be a supplier without first securing a license.