{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60161","citation":"Rev. & Tax. Code, § 60161","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 4. License for Highway Vehicle Operator and End Seller [60161. - 60163.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-5/article-4"}],"history":"Amended by Stats. 2001, Ch. 429, Sec. 61.   Effective October 2, 2001.   Operative January 1, 2002, by Sec. 78 of Ch. 429.","effective":"2001-10-02","html":"<p>(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.</p><p>(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.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/license-for-highway-vehicle-operator-and-end-seller-60161","source":"California Legislative Information bulk export (pubinfo)"}