ARTICLE 1. Refunds on Certain Sales
Article 1 added by Stats. 1941, Ch. 37.
§§ 8101–8109 · 15 sections
- § 8101 The following persons who have paid a tax for motor vehicle fuel, either directly or to the vendor from whom it was purchased, or indirectly by the adding of…
- § 8101.1 For the purposes of subdivision (a) of Section 8101, the tax shall be refunded to any person with respect to fuel used in the operation of a motor vehicle on…
- § 8101.5 No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.
- § 8101.6 (a) No refund of any tax shall be granted on motor vehicle fuel used in propelling passenger carrying vehicles, except six cents ($0.06) of the tax imposed…
- § 8101.7 No refund of any tax shall be granted which is attributable to the distribution of motor vehicle fuel for use or used in propelling a vessel in the state,…
- § 8102 (a) The claimant of a refund shall present to the Controller a claim supported by the original invoice showing the purchase or other evidence of each purchase…
- § 8103 The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the…
- § 8103.5 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…
- § 8104 In order to establish the validity of any claim the Controller may, upon demand, examine the books and records of the claimant for that purpose. The failure of…
- § 8104.5 If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund,…
- § 8105 All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the…
- § 8106 In lieu of the collection and refund of the tax on tax-paid motor vehicle fuel exported, removed, sold, or used by a supplier in a manner that would entitle…
- § 8107 No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.
- § 8108 If any claim for refund of tax is paid more than 20 calendar days from the date upon which the claim was received by the Controller, interest shall be…
- § 8109 (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…