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2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 4 - Determinations
ARTICLE 1 - Returns and Payments
Section 8751.5.
Universal Citation: CA Rev & Tax Code § 8751.5 (2018)
8751.5.
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.)
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