{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8701","citation":"Rev. & Tax. Code, § 8701","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 3. Permits [8701. - 8716.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-3"},{"name":"ARTICLE 1. User [8701. - 8708.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-3/article-1"}],"history":"Amended by Stats. 1995, Ch. 555, Sec. 21.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.</p>","text":"Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/user-8701","source":"California Legislative Information bulk export (pubinfo)"}