California Revenue and Taxation Code

§ 6480.6

RTC § 6480.6 Effective Oct 2, 2001Div. 2 · Part 1 · Ch. 5 · Art. 1.5

Statute text

(a)The following persons who have paid prepayment amounts either directly to the board or to the person from whom the motor vehicle fuel, aircraft jet fuel, or diesel fuel was purchased shall be refunded those amounts:

(1)Any person who exports the fuel for subsequent sale outside this state.

(2)Any person who sells the fuel which is exempt from the sales or use tax pursuant to Sections 6352, 6357, 6381, and 6396.

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Legislative history

Amended by Stats. 2001, Ch. 429, Sec. 8. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.