Revenue and Taxation Code § 60120

ARTICLE 3. Licenses for Interstate Users

Current as of September 28, 2026Rev. & Tax. Code, § 60120Official source ↗

Amended by Stats. 1997, Ch. 620, Sec. 23. Effective January 1, 1998.

Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed by the board. It is unlawful for any person to be an interstate user without first securing a license.