Laws, Regulations and Annotations

Article 1 Refunds on Certain Sales and Uses

• 60501 Overpayments; credits and refunds
• 60502 Refund; ultimate vendor
• 60502.1 Prohibition of tax reimbursement
• 60502.2 Tax; exempt bus operators
• 60503 Form of exemption certificate
• 60503.1 Misuse of exemption certificate
• 60503.2 Punishments
• 60504 Trace amounts of dyed fuel
• 60505 Refund
• 60505.5 Refund; electronic media
• 60506 Examination of books and records

• 60507 Claim; limitation period
• 60508 Credit allowed on supplier's return
• 60508.1 Credit; consulate officers and consulate employees [Repealed.]
• 60508.2 Credit; ultimate purchaser [Repealed.]
• 60508.3 Credit; government entity
• 60508.4 Credit in lieu of refund; tax-paid fuel removed at rack [Repealed.]
• 60509 Credit; exports [Repealed.]
• 60510 No refund for spillage [Repealed.]
• 60511 Interest
• 60512 Claim payment deadline

Article 2 Claim for Refund

• 60521 Credits and refunds
• 60521.5 Excess tax reimbursement
• 60522 Credits and refunds; claim; limitation periods
• 60522.1 Claim limitation; financially disabled
• 60522.2 Overpayments from levies or liens
• 60522.3 Refund claim where tax has not been paid in full; timely filing
• 60523 Form and content of claim
• 60524 Interest
• 60525 Disallowance of interest

Article 3 Suit for Refund

• 60541 Enjoining collection forbidden
• 60542 Necessity of refund claim
• 60543 Action for refund; limitation

• 60544 Refund claim not acted on
• 60545 Failure to bring timely suit
• 60546 Credit or refund
• 60547 Interest
• 60548 Judgment for assignee forbidden

Article 4 Recovery of Erroneous Refunds

• 60561 Erroneous refunds; action
• 60562 Place of trial
• 60563 Rules of procedure, etc
• 60564 Interest on erroneous refunds

Article 5 Cancellations

• 60581 Cancellation of determination; procedure