Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 60508 — Refunds on Certain Sales and Uses

Cal. Rev. & Tax. Code § 60508

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2010-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 60508 — Refunds on Certain Sales and Uses is in force in the current edition of the Code, and nothing recorded condemns it.

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.