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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law
Chapter 8. Overpayments and Refunds.
Article 1. Refunds on Certain Sales and Uses
Section 60502
60502. Refund; ultimate vendor. (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 use in an exempt bus operation shall, except as otherwise provided in this part, be reimbursed and repaid the amount of the tax.
(b) A claim for refund with respect to diesel fuel is allowed under this section only if all of the following apply:
(1) Tax was imposed on the diesel fuel to which the claim relates.
(2) The claimant sold the diesel fuel to the ultimate purchaser for use on a farm for farming purposes or for use in an exempt bus operation.
(3) The claimant is a registered ultimate vendor.
(4) The claimant has filed a timely claim for refund that contains the information required under subdivision (c) and the claim is supported by the original invoice showing the purchase. If no original invoice was created, electronic invoicing shall be accepted as reflected by a computerized facsimile when accompanied by an original copy of the bill of lading or fuel manifest that can be directly tied to the electronic invoice.
(c) Each claim for refund under this section shall contain the following information with respect to all the diesel fuel covered by the claim:
(1) The claimant's permit number.
(2) The name, address, telephone number, and permit number of each person that sold the diesel fuel to the claimant and the date of the purchase.
(3) The name, address, telephone number, and federal taxpayer identification number of each farmer or the permit number of each exempt bus operator that bought the diesel fuel from the claimant and the number of gallons that the claimant sold to each.
(4) A statement that the diesel fuel covered by the claim did not contain visible evidence of dye.
(5) The total amount of diesel fuel covered by the claim.
(6) A statement that the claimant has not included the amount of the tax in its sales price of the diesel fuel and has not collected the amount of tax from its buyer.
(7) A statement that the claimant has in its possession an unexpired exemption certificate described in Section 60503 and the claimant has no reason to believe any information in the certificate is false.
(8) A statement that the amounts claimed have not been previously refunded to the claimant and that there are no other claims outstanding for the amounts included in the current claim.
(d) Each claim for refund under this section shall be made on a form prescribed by the board and shall be for an amount of not less than two hundred dollars ($200) and for a period of not less than one week.
History—Stats. 1995, Ch. 555, in effect January 1, 1996, added subdivision (d). Stats. 1997, Ch. 76 (SB 612), in effect July 16, 1997, added the second sentence to paragraph (4) of subdivision (b) and added paragraph (8) to subdivision (c).