California § 6245.5 - A person qualified under subdivision (b) may issue a certificate to a retailer wi
Full text of California Public Contract Code - PCC § 6245.5 — A person qualified under subdivision (b) may issue a certificate to a retailer wi, with citation guidance and answers to common questions.
§ 6245.5. A person qualified under subdivision (b) may issue a certificate to a retailer wi
(a) A person qualified under subdivision (b) may issue a certificate to a retailer with respect to the amount of manufacturersâ or importersâ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for purposes of subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c) of Section 6012 when purchasing fuel from the retailer. (b) A person is qualified for purposes of this section if all of the following conditions are met: (1) The person was entitled to either a direct refund or credit against his or her income tax for the manufacturersâ or importersâ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for more than 50 percent of the personâs purchases of fuel during the prior calendar year. (2) The personâs business remains substantially the same as during the prior calendar year whereby the person expects to be entitled to either a direct refund or credit against his or her income tax for the manufacturersâ or importersâ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for more than 50 percent of the personâs purchases of fuel. (3) The person holds a valid California sellerâs permit. (c) A person issuing a certificate for purposes of subparagraph (B) of paragraph (4) of subdivision (c) of Section 6011 or subparagraph (B) of paragraph (4) of subdivision (c) of Section 6012 is liable for use tax on the amount of the manufacturersâ or importersâ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code if the person used fuel purchased under the certificate in a manner whereby the person is not entitled to a direct refund or credit against his or her income tax of the federal excise tax. (d) A person liable for the use tax under subdivision (c) of this section shall report and pay that use tax with the return for the reporting period in which the person uses the fuel in such a manner that the person is not entitled to a direct refund or credit against his or her income tax of the federal excise tax.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6245.5
What does Public Contract Code - PCC § 6245.5 cover?
Section 6245.5 ("A person qualified under subdivision (b) may issue a certificate to a retailer wi") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 6245.5?
A common citation format is "Public Contract Code - PCC § 6245.5" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 6245.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.