Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]
( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) CHAPTER 7. Overpayments and Refunds [8101 - 8191]
( Chapter 7 added by Stats. 1941, Ch. 37. ) ARTICLE 1. Refunds on Certain Sales [8101 - 8109]
( Article 1 added by Stats. 1941, Ch. 37. ) 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 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.
(Added by Stats. 1997, Ch. 76, Sec. 9. Effective July 16, 1997.)