§ 60508. — 60508. (Amended by Stats. 2009, Ch. 545, Sec. 9.)

California § 60508.

• 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

In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under this article, credit may be given the supplier upon the supplier’s tax return and the determination of the amount of the supplier’s tax shall be in accordance with any rules and regulations the board may prescribe.

Legislative History

Amended by Stats. 2009, Ch. 545, Sec. 9. (AB 1547) Effective January 1, 2010.