BlackletterCalifornia law

Revenue and Taxation Code § 60121

ARTICLE 3. Licenses for Interstate Users

Current as of September 28, 2026Rev. & Tax. Code, § 60121Official source ↗

Amended by Stats. 1997, Ch. 620, Sec. 24. Effective January 1, 1998.

Before granting a license to an interstate user, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any interstate user is not transferable and is valid until canceled or revoked.