California Revenue and Taxation Code

§ 60508.3

RTC § 60508.3 Effective Jun 30, 1995Div. 2 · Part 31 · Ch. 8 · Art. 1

Statute text

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 claim a refund under this article, credit may be given to the government entity upon the government entity’s tax return and the demonstration of the amount of the government entity’s tax.

Legislative history

Added by Stats. 1995, Ch. 34, Sec. 15. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.