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Code · California · Revenue and Taxation Code

§ 60151

58 words·~1 min read·/ca/revenue-and-taxation-code/60151

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)A person shall be licensed if that person is engaged in the activity of an “ultimate vendor” of diesel fuel. It is unlawful for any person to act as an ultimate vendor without first securing a license.
(b)If a person is a supplier and an ultimate vendor, the supplier’s license may cover the ultimate vendor activities.
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