BlackletterCalifornia law

Revenue and Taxation Code § 8109

ARTICLE 1. Refunds on Certain Sales

Current as of September 28, 2026Rev. & Tax. Code, § 8109Official source ↗

Added by Stats. 1997, Ch. 76, Sec. 9. Effective July 16, 1997.

(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.