{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60503","citation":"Rev. & Tax. Code, § 60503","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 8. Overpayment and Refunds [60501. - 60581.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8"},{"name":"ARTICLE 1. Refunds on Certain Sales and Uses [60501. - 60512.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8/article-1"}],"history":"Amended by Stats. 1998, Ch. 350, Sec. 7.   Effective January 1, 1999.","effective":"1999-01-01","html":"<p>(a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate shall be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates:</p><p>(1) The date one year after the effective date of the certificate.</p><p>(2) The date a new certificate is provided to the seller.</p><p>(b) An exemption certificate for diesel fuel used on a farm for farming purposes or for diesel fuel used in an exempt bus operation shall contain that information and be in the form as the board may prescribe.</p>","text":"(a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate shall be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates: (1) The date one year after the effective date of the certificate. (2) The date a new certificate is provided to the seller. (b) An exemption certificate for diesel fuel used on a farm for farming purposes or for diesel fuel used in an exempt bus operation shall contain that information and be in the form as the board may prescribe.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-and-uses-60503","source":"California Legislative Information bulk export (pubinfo)"}