Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8106 — Refunds on Certain Sales
Cal. Rev. & Tax. Code § 8106
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2007-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 8106 — Refunds on Certain Sales 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 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.