Laws, Regulations and Annotations


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 60503

60503. Form of exemption certificate. (a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate shall be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates:

(1) The date one year after the effective date of the certificate.

(2) The date a new certificate is provided to the seller.

(b) An exemption certificate for diesel fuel used on a farm for farming purposes or for diesel fuel used in an exempt bus operation shall contain that information and be in the form as the board may prescribe.

History—Stats. 1998, Ch. 350 (SB 2231), in effect January 1, 1999, deleted "(which may be not earlier than the date it is signed)" after "of the certificate" in subparagraph (1) of subdivision (a); substituted "An exemption certificate … board may prescribe." for "The certificate for a farmer is the "CERTIFICATE OF FARMER OR STATE OR LOCAL GOVERNMENT UNIT" required by the Internal Revenue Service." in subdivision (b); and deleted subdivision (c) which read: "The certificate for an exempt bus operator is a copy of the exempt bus operator's license issued by the board."