Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 8. Overpayment and Refunds [60501 - 60581]
( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512]
( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) 60508.
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.
(Amended by Stats. 2009, Ch. 545, Sec. 9. (AB 1547) Effective January 1, 2010.)