Article 1 - REFUNDS ON CERTAIN SALES AND USES
- Section 60501 - Reimbursement and repayment of tax for diesel fuel lost, sold, or removed or used in nontaxable use
- Section 60502 - Reimbursement and repayment of tax to ultimate vendor
- Section 60502.1 - No tax on sale by ultimate vendor to ultimate purchaser
- Section 60502.2 - Payment for each gallon of refunded or exempt diesel fuel tax by exempt bus operation
- Section 60503 - Certificates
- Section 60503.1 - Liability for payment of tax if purchaser gives exemption certificate to ultimate vendor and sells or uses diesel fuel in other manner
- Section 60503.2 - Unlawful giving of exemption certificate
- Section 60504 - Diesel containing de minimis quantity of dye not diesel fuel containing visible evidence of dye
- Section 60505 - Payment of amount equal to taxes collected on diesel fuel with respect to which refund is claimed
- Section 60505.5 - Claim for refund forms
- Section 60506 - Examination of books and records to establish validity of claim
- Section 60507 - Filing of applications for refund
- Section 60508 - Credit given to supplier in lieu of collection and refund of tax
- Section 60508.1 - [Repealed]
- Section 60508.2 - [Repealed]
- Section 60508.3 - Credit given to government entity in lieu of refund
- Section 60508.4 - [Repealed]
- Section 60509 - [Repealed]
- Section 60511 - Interest
- Section 60512 - Payment of refund