California Revenue and Taxation Code ARTICLE 1 - Refunds on Certain Sales

• Section 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...
• Section 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...
• Section 8101.5.
  No refund of any tax shall be granted on motor vehicle fuel used in propelling an aircraft in this state.(Repealed and added by Stats. 1989,...
• Section 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...
• Section 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...
• Section 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...
• Section 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 Controller,...
• Section 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...
• Section 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....
• Section 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...
• Section 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...
• Section 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...
• Section 8107.
  No refund shall be granted for losses in handling, transporting, or storing motor vehicle fuel.(Added by Stats. 1941, Ch. 37.)
• Section 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...
• Section 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...

Last modified: October 22, 2018