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RTCRevenue and Taxation Code - RTC

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CHAPTER 8. Overpayment and Refunds

ARTICLE 1. Refunds on Certain Sales and Uses

ARTICLE 2. Claim for Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

ARTICLE 3. Suit for Refund

ARTICLE 4. Recovery of Erroneous Refunds

ARTICLE 5. Cancellations