SECTIONS 60161-60163 - California Statutes

REVENUE AND TAXATION CODE

SECTION 60161-60163

60161. (a) Every person before becoming a qualified highway vehicle
operator shall apply to the board for a license authorizing the
person to engage in business as a qualified highway vehicle operator.
A license shall be issued only to a person who is qualified to use
dyed diesel fuel on the highway by the Internal Revenue Service under
Section 48.4082-4 of Title 26 of the Code of Federal Regulations.
(b) If the person is already licensed as an exempt bus operator,
government entity, or interstate user, the person does not need a
separate qualified highway vehicle operator's license.

60162. Applications shall be made on forms prescribed, prepared,
and furnished by the board.

60163. Before granting a license authorizing a person to report the
backup tax as a qualified highway vehicle operator, the board may
require the person to file with the board security pursuant to
Section 60401. The license issued to any qualified highway vehicle
operator is not transferable and is valid until canceled or revoked.