Rev. & Tax. Code, § 8701 · Article 1. User

Rev. & Tax. Code, § 8701

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Every person desiring to become a user of fuel within this state shall secure a use fuel tax permit.

Notes and commentary — not statutory text

History

Amended by Stats. 1995, Ch. 555, Sec. 21. Effective January 1, 1996.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=8701.
Text hash: sha256 ce13f39c90029c73f6411187b5eac553ad22349a3af1924565ccbff414e84d54
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.