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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 8. Overpayments and Refunds.
Article 1. Refunds on Certain Sales and Uses
Section 60502.1
60502.1. Prohibition of tax reimbursement. No tax shall be included in the sales price or on the sales invoice by the ultimate vendor on diesel fuel sold to an ultimate purchaser.