{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60512","citation":"Rev. & Tax. Code, § 60512","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 8. Overpayment and Refunds [60501. - 60581.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8"},{"name":"ARTICLE 1. Refunds on Certain Sales and Uses [60501. - 60512.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8/article-1"}],"history":"Added by Stats. 1995, Ch. 34, Sec. 16.   Effective June 30, 1995.   Operative July 1, 1995, by Sec. 22 of Ch. 34.","effective":"1995-06-30","html":"<p>(a) A refund filed pursuant to Section <a href=\"/rtc/60502\">60502</a> shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the board.</p><p>(b) Notwithstanding subdivision (a), the claim for refund must be submitted on a properly completed form or in a substantially similar format, as prescribed by the board.</p>","text":"(a) A refund filed pursuant to Section 60502 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the board. (b) Notwithstanding subdivision (a), the claim for refund must be submitted on a properly completed form or in a substantially similar format, as prescribed by the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-and-uses-60512","source":"California Legislative Information bulk export (pubinfo)"}