Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law

Chapter 7. Overpayments and Refunds.

Article 1. Refunds on Certain Sales

Section 8103

8103. Amount of refund. The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the motor vehicle fuel in respect to which the refund is claimed.

History—Stats. 1947 (First Extra Session 1947), p. 3815, in effect July 10, 1947, substituted "claim" for "affidavit." Stats. 1997, Ch. 76 (SB 612), in effect July 16, 1997, added "properly completed" after "presentation of the" in the first sentence and added the second sentence. Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, deleted "license" after "to the claimant from the" and "an amount equal to the" in the first sentence. Stats. 2003, Ch. 697 (AB 1741), effective January 1, 2004, added "or other evidence of each purchase that is satisfactory to the Controller" after "completed claim and the invoice" and deleted the former second sentence.