A supplier must claim the exemption for the export of ex-tax fuel on the return filed for the period in which the export was made. If a supplier fails to claim the exemption on the return and tax is erroneously paid on ex-tax export of fuel, a timely claim for refund must be filed with the Board pursuant to Section 8128 of the Motor Vehicle Fuel Tax Law in order to obtain a refund of the amount of taxes so overpaid.
Failure to take credit on a return filed within three months after the close of the calendar month in which the tax-paid fuel is exported does not give rise to a right to file a claim for refund with the Board pursuant to section 8126 of the Revenue and Taxation Code. Instead, claims for refund for tax-paid fuel exported must be filed with the State Controller within three years from the date of purchase of the fuel.
The supplier must retain documentation to support the delivery of the fuel by the supplier at an out-of-state location for all exemptions or credits. Documentation may include, but is not limited to, contracts, bills of lading, delivery tickets, or meter readings. The supplier has the burden of providing the proper substantiation and documentation to support the exemption or credit.
Cal. Code Regs. Tit. 18, § 1132
2. Amendment filed 1-17-56; effective thirtieth day thereafter (Register 56, No. 2).
3. Amendment filed 9-17-59 as an emergency; designated effective 10-1-59 (Register 59, No. 16). Certificate of Compliance - section 11422.1, Government Code, filed 9-17-59.
4. Amendment filed 11-12-63; effective thirtieth day thereafter (Register 63, No. 22)
5. Amendment filed 5-20-80; effective thirtieth day thereafter (Register 80, No. 21). For technical reasons, printed in Register 80, No. 23.
6. Amendment filed 4-1-86; effective thirtieth day thereafter (Register 86, No. 14).
7. Amendment filed 2-15-91; operative 3-17-91 (Register 91, No. 11).
8. Amendment of section and NOTE filed 1-21-2000; operative 2-20-2000 (Register 2000, No. 3).
9. Amendment of section and NOTE filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).
10. Change without regulatory effect amending NOTE filed 7-10-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 28).
Note: Authority cited: Section 8251, Revenue and Taxation Code. Reference: Sections 7338, 7401, 7651, 8101, 8102, 8105, 8106, 8126, 8128, 8129, 8301 and 8303, Revenue and Taxation Code.
2. Amendment filed 1-17-56; effective thirtieth day thereafter (Register 56, No. 2).
3. Amendment filed 9-17-59 as an emergency; designated effective 10-1-59 (Register 59, No. 16). Certificate of Compliance - section 11422.1, Government Code, filed 9-17-59.
4. Amendment filed 11-12-63; effective thirtieth day thereafter (Register 63, No. 22)
5. Amendment filed 5-20-80; effective thirtieth day thereafter (Register 80, No. 21). For technical reasons, printed in Register 80, No. 23.
6. Amendment filed 4-1-86; effective thirtieth day thereafter (Register 86, No. 14).
7. Amendment filed 2-15-91; operative 3-17-91 (Register 91, No. 11).
8. Amendment of section and Note filed 1-21-2000; operative 2-20-2000 (Register 2000, No. 3).
9. Amendment of section and Note filed 6-11-2002; operative 7-11-2002 (Register 2002, No. 24).
10. Change without regulatory effect amending Note filed 7-10-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 28).