{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60120","citation":"Rev. & Tax. Code, § 60120","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 4. Interstate Users [60110. - 60128.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4"},{"name":"ARTICLE 3. Licenses for Interstate Users [60120. - 60122.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-4/article-3"}],"history":"Amended by Stats. 1997, Ch. 620, Sec. 23.   Effective January 1, 1998.","effective":"1998-01-01","html":"<p>Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed by the board. It is unlawful for any person to be an interstate user without first securing a license.</p>","text":"Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed by the board. It is unlawful for any person to be an interstate user without first securing a license.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/licenses-for-interstate-users-60120","source":"California Legislative Information bulk export (pubinfo)"}