BlackletterCalifornia law

Revenue and Taxation Code § 60512

ARTICLE 1. Refunds on Certain Sales and Uses

Current as of September 28, 2026Rev. & Tax. Code, § 60512Official source ↗

Added by Stats. 1995, Ch. 34, Sec. 16. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.

(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.