Article 3. License For Ultimate Vendor of California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 5. >> Article 3.

(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.

Applications shall be made on forms prescribed, prepared, and furnished by the board.

The board shall license an applicant as an ultimate vendor of diesel fuel only if the board determines that the applicant meets the necessary requirements and is satisfied with the filing, deposit, payment, and claim history for all state taxes of the applicant.