Section 60163 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.

. Before granting a license authorizing a person to report the backup tax as a qualified highway vehicle operator, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any qualified highway vehicle operator is not transferable and is valid until canceled or revoked.