{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8103.5","citation":"Rev. & Tax. Code, § 8103.5","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 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2"},{"name":"CHAPTER 7. Overpayments and Refunds [8101. - 8191.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7"},{"name":"ARTICLE 1. Refunds on Certain Sales [8101. - 8109.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-2/chapter-7/article-1"}],"history":"Added by Stats. 1947, 1st Ex. Sess., Ch. 15.","effective":null,"html":"<p>Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by the Penal Code.</p>","text":"Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by the Penal Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-8103-5","source":"California Legislative Information bulk export (pubinfo)"}