DIVISION 2. OTHER TAXES 6001-60709›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

§ 60507

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. Any application filed after the time prescribed shall not be considered for any purpose by the board, the Treasurer, or the state.

(Amended by Stats. 2003, Ch. 605, Sec. 18. Effective January 1, 2004.)

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California Revenue and Taxation Code

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