Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Diesel Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 31. Diesel Fuel Tax Law

Chapter 8. Overpayments and Refunds.

Article 1. Refunds on Certain Sales and Uses

Section 60505.5

60505.5. Refund; electronic media. The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to, electronic media. The claim for refund forms shall be authenticated in a form or pursuant to methods as may be prescribed by the board.

History—Added by Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003. Stats. 2015, Ch. 481 (AB 1032), in effect January 1, 2016, substituted "(d)" for "(c)" in the first sentence.