California Revenue and Taxation Code ARTICLE 1 - Refunds on Certain Sales and Uses

• Section 60501.
  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...
• Section 60502.
  (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...
• Section 60502.1.
  No tax shall be included in the sales price or on the sales invoice by the ultimate vendor on diesel fuel sold to an ultimate...
• Section 60502.2.
  Notwithstanding the refund provided for by Section 60502 and the exemption provided for by subparagraph (B) of paragraph (5) of subdivision (a) of Section 60100,...
• Section 60503.
  (a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority...
• Section 60503.1.
  If a purchaser gives a Section 60503 exemption certificate to an ultimate vendor to the effect that the diesel fuel purchased will be used on...
• Section 60503.2.
  (a) Any person, including any officer or employee of a corporation, who gives a Section 60503 exemption certificate for diesel fuel that he or she knows...
• Section 60504.
  For the purpose of refund claims filed pursuant to this article, diesel fuel containing a de minimis quantity of dye shall not be considered diesel...
• Section 60505.
  The board, upon the presentation of the claim and the invoice, shall cause to be paid to the claimant from the taxes collected under this...
• Section 60505.5.
  The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to,...
• Section 60506.
  In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose....
• Section 60507.
  All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or,...
• Section 60508.
  In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner...
• Section 60508.3.
  In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to...
• Section 60511.
  Interest shall be paid upon any refund of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day...
• Section 60512.
  (a) A refund filed pursuant to Section 60502 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund...

Last modified: October 22, 2018