Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60505 — Refunds on Certain Sales and Uses
Cal. Rev. & Tax. Code § 60505
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-07-16
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 60505 — Refunds on Certain Sales and Uses is in force in the current edition of the Code, and nothing recorded condemns it.
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.