{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60163","citation":"Rev. & Tax. Code, § 60163","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. 62.   Effective October 2, 2001.   Operative January 1, 2002, by Sec. 78 of Ch. 429.","effective":"2001-10-02","html":"<p>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 <a href=\"/rtc/60401\">60401</a>. The license issued to any qualified highway vehicle operator is not transferable and is valid until canceled or revoked.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/license-for-highway-vehicle-operator-and-end-seller-60163","source":"California Legislative Information bulk export (pubinfo)"}