§ 1413. Tax-Paid Diesel Fuel and ex-Tax Diesel Fuel.

(a) “Tax-paid diesel fuel” is the gallonage of diesel fuel acquired with the California diesel fuel tax paid. An acquisition of diesel fuel will be considered tax-paid only if it can be supported by one of the following:

(1) A sales invoice or contract which clearly states that the diesel fuel tax is included in the invoice or contract and proof that the amount representing diesel fuel tax has been paid, or

(2) A diesel fuel purchase receipt showing that the amount paid for the fuel included the diesel fuel tax, or

(3) Other documentation showing that the diesel fuel tax has been paid to the state.

(b) “Ex-tax diesel fuel” is the gallonage of diesel fuel acquired which is not tax-paid diesel fuel.

HISTORY

1. New section filed 3-1-99; operative 3-31-99 (Register 99, No. 10).

2. Change without regulatory effect amending Note filed 6-5-2002 pursuant to section 100, title 1, California Code of Regulations (Register 2002, No. 23).

Note

Note: Authority cited: Section 60601, Revenue and Taxation Code. Reference: Sections 60048.1, 60050, 60050.1, 60051, 60052, 60053, 60054, 60055, 60056, 60057, 60058, 60059, 60060, 60061, 60062, 60100 and 60106, Revenue and Taxation Code.