California Revenue and Taxation Code

§ 6245.5

RTC § 6245.5 Effective Jan 1, 2001Div. 2 · Part 1 · Ch. 3 · Art. 3

Statute text

(a)A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturers’ or importers’ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for purposes of subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c) of Section 6012 when purchasing fuel from the retailer.

(b)A person is qualified for purposes of this section if all of the following conditions are met:

(1)The person was entitled to either a direct refund or credit against his or her income tax for the manufacturers’ or importers’ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for more than 50 percent of the person’s purchases of fuel during the prior calendar year.

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Legislative history

Added by Stats. 2000, Ch. 923, Sec. 1.6. Effective January 1, 2001.