§ 60508
71 words·~1 min read·
/ca/revenue-and-taxation-code/60508A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.