Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Diesel Fuel Tax Law
CHAPTER 8. OVERPAYMENTS AND REFUNDS.
Article 1. Refunds on Certain Sales and Uses
60508.3. Credit; government entity. In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this article, credit may be given to the government entity upon the government entity's tax return and the demonstration of the amount of the government entity's tax.
History.—Added by Stats. 1995, Ch. 34, in effect June 30, 1995, but operative July 1, 1995.