{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60508.3","citation":"Rev. & Tax. Code, § 60508.3","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":"Added by Stats. 1995, Ch. 34, Sec. 15.   Effective June 30, 1995.   Operative July 1, 1995, by Sec. 22 of Ch. 34.","effective":"1995-06-30","html":"<p>In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this article, credit may be given to the government entity upon the government entity’s tax return and the demonstration of the amount of the government entity’s tax.</p>","text":"In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this article, credit may be given to the government entity upon the government entity’s tax return and the demonstration of the amount of the government entity’s tax.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-and-uses-60508-3","source":"California Legislative Information bulk export (pubinfo)"}