Section 60703 Of Chapter 11. Violations From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 11.

. Any person who acquires diesel fuel outside this state and uses the diesel fuel for the operation of a qualified motor vehicle within and without this state or the United States, is guilty of a misdemeanor punishable as provided in Section 60706 unless that person is an interstate user who holds a valid diesel fuel tax license or diesel fuel trip permit as defined in Sections 60120 and 60122.