Section 60161 Of Article 4. License For Highway Vehicle Operator And End Seller From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 5. >> Article 4.
60161
. (a) Every person before becoming a qualified highway vehicle
operator shall apply to the board for a license authorizing the
person to engage in business as a qualified highway vehicle operator.
A license shall be issued only to a person who is qualified to use
dyed diesel fuel on the highway by the Internal Revenue Service under
Section 48.4082-4 of Title 26 of the Code of Federal Regulations.
(b) If the person is already licensed as an exempt bus operator,
government entity, or interstate user, the person does not need a
separate qualified highway vehicle operator's license.