California Revenue and Taxation Code

§ 60502

RTC § 60502 Effective Jul 16, 1997Div. 2 · Part 31 · Ch. 8 · Art. 1

Statute text

(a)Any ultimate vendor who has paid a tax on diesel fuel sold to an ultimate purchaser for use on a farm for farming purposes or use in an exempt bus operation shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax.

(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. 1997, Ch. 76, Sec. 15. Effective July 16, 1997.