California Revenue and Taxation Code

§ 60501

RTC § 60501 Effective Jan 1, 2016Div. 2 · Part 31 · Ch. 8 · Art. 1

Statute text

Persons who have paid a tax for diesel fuel lost, sold, or removed as provided in paragraph (4) of subdivision (a), or used in a nontaxable use, other than on a farm for farming purposes or in an exempt bus operation, shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax.

(a)Except as otherwise provided in subdivision (b), a claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply:

(1)Tax was imposed on the diesel fuel to which the claim relates.

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Legislative history

Amended by Stats. 2015, Ch. 481, Sec. 1. (AB 1032) Effective January 1, 2016.