Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

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 deletiona manner deletionthat would entitle the supplier to claim a refund under this article, credit may be given deletionthe 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.