Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 8751.5 — Returns and Payments
Cal. Rev. & Tax. Code § 8751.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount of tax due under Section 8751 with respect to that fuel on which the tax was paid to the vendor.
Citator
Cal. Rev. & Tax. Code § 8751.5 — Returns and Payments is in force in the current edition of the Code, and nothing recorded condemns it.
If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount of tax due under Section 8751 with respect to that fuel on which the tax was paid to the vendor.