Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0213

(b) REFUND.

(2) Claims for Refund

465.0213 Prepayment of Sales Tax. When a person is required to prepay sales tax on its sales of fuel in California, it must prepay sales tax with respect to all such sales. Even if that person makes a retail sale of fuel that is exempt from sales tax, it nevertheless must prepay the sales tax with respect to that sale. However, a person who has made prepayments either directly or to the person from whom the fuel was purchased may obtain a refund or credit if the fuel is exempt from sales tax pursuant to section 6352, 6357, 6381, and 6396. (See section 6480.6 and 6480.21). 8/3/92.