California Revenue and Taxation Code Section 8751.5

CA Rev & Tax Code § 8751.5 (2017)  

If any user has paid the tax to a vendor who is the holder of a valid vendor’s permit issued under this part, he shall be allowed a credit against the amount of tax due under Section 8751 with respect to that fuel on which the tax was paid to the vendor.

(Added by Stats. 1957, Ch. 1830.)

Last modified: October 25, 2018