{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8109","citation":"Rev. & Tax. Code, § 8109","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. 1997, Ch. 76, Sec. 9.   Effective July 16, 1997.","effective":"1997-07-16","html":"<p>(a) A refund filed pursuant to subdivision (b) of Section <a href=\"/rtc/8101\">8101</a> shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller.</p><p>(b) Notwithstanding subdivision (a), the claim for refund shall be submitted on a properly completed form or in substantially similar format, as prescribed by the Controller.</p>","text":"(a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller. (b) Notwithstanding subdivision (a), the claim for refund shall be submitted on a properly completed form or in substantially similar format, as prescribed by the Controller.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-8109","source":"California Legislative Information bulk export (pubinfo)"}