Cal. RTC § 7460
This is the official text of Cal. RTC § 7460, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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