Section 60201.3 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 1.
60201.3
. (a) A supplier is relieved from liability for diesel fuel
tax insofar as the sales of the diesel fuel are represented by
accounts which have been found worthless and charged off for income
tax purposes. If the supplier has previously paid the amount of the
tax, he or she may, under the rules and regulations prescribed by the
board, take a credit in that amount. If those accounts are
thereafter in whole or in part collected by the supplier, the gallons
of diesel fuel represented by the amounts collected shall be
included in the first return filed after that collection and the
amount of the tax thereon shall be paid with the return. The board
may, at its option, require the supplier to submit periodic reports
listing accounts delinquent for a 90-day period or more.
(b) Any customer of a supplier who has failed to pay for diesel
fuel purchased and for which the supplier has been allowed a credit
under subdivision (a) is liable to the state for the diesel fuel tax
as an unlicensed supplier and the tax, applicable penalties, and
interest become immediately due and payable under the unlicensed
persons provisions contained in Article 6 (commencing with Section
60360) of Chapter 6. The notice of determination issued under Section
60361 shall be given to the customer within three years of the last
day of the calendar month following the reporting period for which
the supplier took a credit for the tax previously paid on the
customer's account or within three years after the date a refund of
the tax was paid.