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Business Taxes Law Guide—Revision 2024
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. (View entire chapter)
Article 1. Refunds on Certain Sales
- 8101 Refunds on certain sales
- 8101.1 Refund; United States Department of Agriculture roads
- 8101.5 Refund; aircraft [Repealed.]
- 8101.5 No refund; aircraft
- 8101.6 Refund; public transportation
- 8101.7 Refund; vessel
- 8102 Claim for refund
- 8103 Amount of refund
- 8103.5 Penalty for false claim
- 8104 Controller may examine records of claimant
- 8104.5 Controller's extension of time for filing for refund
- 8105 Time for filing refund claims
- 8106 Credit in lieu of refund
- 8106.1 Credit in lieu of refund; foreign consulate sales [Repealed.]
- 8106.5 Credit in lieu of refund; exported fuel [Repealed.]
- 8106.7 Credit in lieu of refund; qualified distributor [Repealed.]
- 8106.8 Credit in lieu of refund; tax-paid fuel removed at rack [Repealed.]
- 8107 No refund on losses
- 8108 Interest
- 8109 Claim payment deadline
Article 2. Claim for Refund
- 8127.5 Excess tax reimbursement
- 8127.6 Tax reimbursement; qualified distributor [Repealed.]
- 8128 Claim; limitation period
- 8128.1 Claim limitation; financially disabled
- 8129 Form and content of claim
- 8130 Interest on erroneous overpayments
- 8131 When interest not allowed
Article 3. Suit for Refund
- 8149.5 Failure to bring timely suit
- 8150 Judgment credits and refunds
- 8151 Interest on judgment
- 8152 Judgment for assignee forbidden
Article 4. Recovery of Erroneous Refunds
- 8171 Controller's recovery of erroneous refunds
- 8172 Place of trial
- 8173 Rules of procedure
- 8174 Interest on erroneous refunds