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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 60508
60508. Credit allowed on supplier's return. 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.
History—Stats. 2009, Ch. 545, in effect January 1, 2010, added "tax-paid" after "the tax on" and before "diesel fuel", added "exported, removed, sold, or" after "diesel fuel" and before "used by a", substituted "a" for "the" after "supplier in" and after "manner", substituted "that" for "as" after "a manner" and before "would entitle", substituted "the supplier" for "a purchaser" after "would entitle" and before "to claim", added "a" after "to claim" and before "refund under this article", and added "shall be in accordance with any rules and regulations the board may prescribed" to the end of the paragraph.