ARTICLE 3. License for Ultimate Vendor [60151. - 60153.]

Cal. Revenue and Taxation Code - RTC 3.

in effect

Cal. Revenue and Taxation Code - RTC § 60151. Section 60151.

(a) A person shall be licensed if that person is engaged in the activity of an “ultimate vendor” of diesel fuel. It is unlawful for any person to act as an ultimate vendor without first securing a license. (b) If a person is a supplier and an ultimate vendor, the supplier’s license may cover the ultimate vendor activities.

Cal. Revenue and Taxation Code - RTC § 60152. Section 60152.

Applications shall be made on forms prescribed, prepared, and furnished by the board.

Cal. Revenue and Taxation Code - RTC § 60153. Section 60153.

The board shall license an applicant as an ultimate vendor of diesel fuel only if the board determines that the applicant meets the necessary requirements and is satisfied with the filing, deposit, payment, and claim history for all state taxes of the applicant.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026