Revenue and Taxation Code section 7460


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.

Source: Section 7460, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7460.­ (updated Jan. 1, 2001; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 7460's source at ca​.gov