Section 60508.3 Of Article 1. Refunds On Certain Sales And Uses From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 8. >> Article 1.

. 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.