Section 60146 Of Article 2.5. License For Government Entity From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 5. >> Article 2.5.

. Each government entity operating a diesel-powered highway vehicle upon this state's highways shall apply for a diesel fuel tax license on forms prescribed by the board. It is unlawful for any government entity to operate a diesel-powered highway vehicle upon the state's highways without first securing a diesel fuel tax license.