California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 60360
Official textleginfo.legislature.ca.govlast amended
If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.
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