California Statutes
§ 8106. — 8106. (Amended by Stats. 2006, Ch. 364, Sec. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 2. PART 2. MOTOR VEHICLE FUEL TAX LAW·Ch. 7. CHAPTER 7. Overpayments and Refunds·Art. 1. ARTICLE 1. Refunds on Certain Sales
In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under Section 8101, credit may be given the supplier upon the supplier’s tax return, and the determination of the amount of tax shall be determined in accordance with any rules and regulations the board may prescribe.
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California § 8106. (8106. (Amended by Stats. 2006, Ch. 364, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2006, Ch. 364, Sec. 2. Effective January 1, 2007.