Laws, Regulations and Annotations

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• 8101.5 Refund; aircraft [Repealed.]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• 8106.1 Credit in lieu of refund; foreign consulate sales [Repealed.]
• 8106.5 Credit in lieu of refund; exported fuel [Repealed.]
• 8106.7 Credit in lieu of refund; qualified distributor [Repealed.]
• 8106.8 Credit in lieu of refund; tax-paid fuel removed at rack [Repealed.]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

• 8126 Refund in case of excess payments
• 8127 Credits and refunds

• 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• 8127.6 Tax reimbursement; qualified distributor [Repealed.]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

• 8146 Injunction forbidden
• 8147 Action for refund
• 8148 Action; limitation period
• 8149 When refund claim not acted upon

• 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

Article 5. Cancellations

• 8191 Correction of erroneous determination