Laws, Regulations, and Annotations Lawguide Search Business Taxes Law Guide—Revision 2026 BTLG Table of Contents > Use Fuel Tax Law > Chapter 3 Use Fuel Tax Law Revenue and Taxation Code Division 2. Other Taxes Part 3. Use Fuel Tax Chapter 3. Permits. (View entire chapter) Article 1. User 8701 To whom issued 8702 Applications 8703 Issuance of permit 8704 Revocation of permit; notice 8705 Operation after cancellation or revocation 8706 Impoundment of vehicles 8707 Reinstatement; fee; refund 8708 Issuance of California fuel trip permit Article 2. Vendor 8711 To whom issued 8712 Applications 8713 Issuance of permit 8714 Revocation or suspension; notice; reissuance 8715 Operation after suspension 8716 Notification; cease operations; transfers