Rev. & Tax. Code, § 60503 · Article 1. Refunds on Certain Sales and Uses
Rev. & Tax. Code, § 60503
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended by Stats. 1998, Ch. 350, Sec. 7. Effective January 1, 1999.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60503.
- Text hash
- sha256 63376bf7c24cdd5b9dbd11bdbf363c6398a8a8382fe43c9897fe63a3fea75b7c
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 60503. Each shows the citation as that text prints it.
Revenue and Taxation Code
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