Revenue and Taxation Code 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 that would entitle the supplier to claim a refund under this article, credit may be given the supplier upon the supplier’s tax return and the determination of the amount of the supplier’s tax shall be in accordance with any rules and regulations the board may prescribe.

Source: Section 60508, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60508.­ (updated Jan. 1, 2010; accessed Jun. 29, 2026).

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Verified:
Jun. 29, 2026

§ 60508's source at ca​.gov