Section 8703 Of Article 1. User From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 3. >> Article 1.

. On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue to the applicant a use fuel tax permit authorizing the applicant to become a user of fuel taxable under this part. The permit is valid until canceled or revoked.