Section 8751.5 Of Article 1. Returns And Payments From California Revenue And Taxation Code >> Division 2. >> Part 3. >> Chapter 4. >> Article 1.

. 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.