Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Motor Vehicle Fuel Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS.

Article 1. Refunds on Certain Sales

Section 8106

8106. Credit in lieu of refund. In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under Section 8101, credit may be given the supplier upon the supplier's tax return and the determination of the amount of tax shall be determined in accordance with any rules and regulations the board may prescribe.

History.—Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "supplier in the" for "distributor in such a" after "vehicle fuel used by a" and substituted "supplier upon the supplier's" for "distributor upon his". Stats. 2006, Ch. 364 (AB 3076), in effect January 1, 2007, added "tax-paid" after "refund of the tax on", added "exported, removed, sold, or" after "motor vehicle fuel", substituted "a" for "the" after "by a supplier", substituted "that" for "as" after "manner", substituted "the supplier" for "a purchaser" after "would entitle", added "a" after "to claim", substituted "Section 8101" for "this article" after "refund under", added a comma after "supplier's tax return", and added "shall be determined in accordance with any rules and regulations the board may prescribe" after "the amount of tax".