Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 7. Overpayments and Refunds

Article 1. Claim for Refund

Section 6903

6903. Condition; sales tax reimbursement. (a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage, use, or other consumption of the property is exempted under Section 6401 unless the person establishes to the satisfaction of the board that his or her vendor has paid the sales tax to the state with respect to the sale of the property.

(b) For purposes of this section, "amount paid pursuant to Chapter 3 (commencing with Section 6201)" does not include any payment or payments made pursuant to a determination made by the board under Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5.

History—Stats. 1949, p. 1343, operative July 1, 1949, substituted "the person who paid the amount" for "in addition to the overpayment for which the claim is filed the claimant also." Stats. 1978, Ch. 1211, effective January 1, 1979, added "to any person" following "allowed", deleted "who paid the amount reimburses" and substituted "establishes to the satisfaction of the board that" following "unless the person", deleted "for the amount of" and substituted "had paid" following "vendor" deleted "imposed upon his vendor" and substituted "to the state" following "sales tax" and deleted "and paid by the vendor to the State." following "sale of the property". Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "(commencing with Section 6201)" for "of this part" after "Chapter 3" and added "or her" after "his." Stats. 1989, Ch. 768, in effect January 1, 1990, added "(a)" before first paragraph and added subdivision (b).