{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8751.5","citation":"Rev. & Tax. Code, § 8751.5","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 1. Returns and Payments [8751. - 8755.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-1"}],"history":"Added by Stats. 1957, Ch. 1830.","effective":null,"html":"<p>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 <a href=\"/rtc/8751\">8751</a> with respect to that fuel on which the tax was paid to the vendor.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/returns-and-payments-8751-5","source":"California Legislative Information bulk export (pubinfo)"}