§ 60505. — 60505. (Amended by Stats. 1997, Ch. 76, Sec. 16.)

California § 60505.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 31.: PART 31. DIESEL FUEL TAX LAW
• Ch. 8.: CHAPTER 8. Overpayment and Refunds
• Art. 1.: ARTICLE 1. Refunds on Certain Sales and Uses

Text

The board, upon the presentation of the claim and the invoice, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the diesel fuel with respect to which the refund is claimed under this article. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice.

Legislative History

Amended by Stats. 1997, Ch. 76, Sec. 16. Effective July 16, 1997.