Section 60151 Of Article 3. License For Ultimate Vendor From 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.