{"data":{"id":"us-ca/rtc-60503","jurisdiction":"us-ca","citation":"RTC § 60503","heading":"","body":"(a) The certificate to be provided to the ultimate vendor consists of a statement that is signed under penalty of perjury by a person with authority to bind the buyer. A new certificate shall be given if any information in the current certificate changes. The certificate may be included as part of any business records normally used to document a sale. The certificate expires on the earliest of the following dates:\n(1) The date one year after the effective date of the certificate.\n(2) The date a new certificate is provided to the seller.\n(b) An exemption certificate for diesel fuel used on a farm for farming purposes or for diesel fuel used in an exempt bus operation shall contain that information and be in the form as the board may prescribe.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 8. Overpayment and Refunds [60501. - 60581.]","ARTICLE 1. Refunds on Certain Sales and Uses [60501. - 60512.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"63376bf7c24cdd5b9dbd11bdbf363c6398a8a8382fe43c9897fe63a3fea75b7c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60502.2","next":"us-ca/rtc-60503.1"},"notice":"GroundRules: Original legal text. Not legal advice."}