Article 2. License For Industrial User of California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 4. >> Article 2.

Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle fuel as defined in Section 7322. It is unlawful for a person to act as an industrial user without first securing a license.