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DIVISION 2. OTHER TAXES 6001-60709›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 7. Overpayments and Refunds 8101-8191›ARTICLE 1. Refunds on Certain Sales 8101-8109

§ 8103

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

The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the motor vehicle fuel in respect to which the refund is claimed.

(Amended by Stats. 2003, Ch. 697, Sec. 3. Effective January 1, 2004.)

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California Revenue and Taxation Code

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