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DIVISION 2. OTHER TAXES 6001-60709›PART 31. DIESEL FUEL TAX LAW 60001-60709›CHAPTER 8. Overpayment and Refunds 60501-60581›ARTICLE 1. Refunds on Certain Sales and Uses 60501-60512

§ 60508

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.)

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California Revenue and Taxation Code

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