{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8703","citation":"Rev. & Tax. Code, § 8703","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. 1984, Ch. 193, Sec. 114.","effective":null,"html":"<p>On receipt of an application and after the deposit of such security as the board may require pursuant to Section <a href=\"/rtc/8951\">8951</a>, the board shall issue to the applicant a use fuel tax permit authorizing the applicant to become a user of fuel taxable under this part. The permit is valid until canceled or revoked.</p>","text":"On receipt of an application and after the deposit of such security as the board may require pursuant to Section 8951, the board shall issue to the applicant a use fuel tax permit authorizing the applicant to become a user of fuel taxable under this part. The permit is valid until canceled or revoked.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/user-8703","source":"California Legislative Information bulk export (pubinfo)"}