{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7460","citation":"Rev. & Tax. Code, § 7460","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 4. Licenses and Bonds [7451. - 7520.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-4"},{"name":"ARTICLE 2. License for Industrial User [7460. - 7460.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-4/article-2"}],"history":"Added by Stats. 2000, Ch. 1053, Sec. 10.   Effective January 1, 2001.   Operative January 1, 2002, by Sec. 53 of Ch. 1053.","effective":"2001-01-01","html":"<p>Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle fuel as defined in Section <a href=\"/rtc/7322\">7322</a>. It is unlawful for a person to act as an industrial user without first securing a license.</p>","text":"Every person before becoming an industrial user shall apply to the board for a license authorizing the person to operate as an industrial user on forms prescribed by the board. An industrial user license shall be issued only to a person who is an industrial user of motor vehicle fuel as defined in Section 7322. It is unlawful for a person to act as an industrial user without first securing a license.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/license-for-industrial-user-7460","source":"California Legislative Information bulk export (pubinfo)"}