{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60146","citation":"Rev. & Tax. Code, § 60146","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 5. Licenses [60131. - 60190.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-5"},{"name":"ARTICLE 2.5. License for Government Entity [60146. - 60146.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-5/article-2.5"}],"history":"Added by Stats. 1995, Ch. 34, Sec. 8.   Effective June 30, 1995.   Operative July 1, 1995, by Sec. 22 of Ch. 34.","effective":"1995-06-30","html":"<p>Each government entity operating a diesel-powered highway vehicle upon this state’s highways shall apply for a diesel fuel tax license on forms prescribed by the board. It is unlawful for any government entity to operate a diesel-powered highway vehicle upon the state’s highways without first securing a diesel fuel tax license.</p>","text":"Each government entity operating a diesel-powered highway vehicle upon this state’s highways shall apply for a diesel fuel tax license on forms prescribed by the board. It is unlawful for any government entity to operate a diesel-powered highway vehicle upon the state’s highways without first securing a diesel fuel tax license.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/license-for-government-entity-60146","source":"California Legislative Information bulk export (pubinfo)"}