Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Use Fuel Tax Law
Article 1. Claim for Refund
- 9151. Overpayments; credits and refunds.
- 9151.5. Excess tax reimbursement.
- 9152. Claims; limitation period.
- 9152.1. Claim limitation; financially disabled.
- 9152.2. Overpayments from levies or liens.
- 9152.3. Refund claim where tax has not been paid in full; timely filing.
- 9153. Claims; form and content.
- 9154. Credit for overpayments not exceeding fifty thousand dollars. [Repealed.]
- 9155. Interest on overpayment.
- 9156. Intentional or careless overpayment.
- 9157. Systems meeting emission standards. [Repealed.]
Article 2. Suit for Refund
- 9173. Action for refund; limitation.
- 9173.5. When refund claim not acted upon.
- 9173.6. Failure to bring timely suit.
- 9174. Credit or refund; interest.
- 9175. Judgment for assignee forbidden.
Article 2.5. Recovery of Erroneous Refunds
- 9181. Erroneous refunds; action.
- 9182. Place of trial.
- 9183. Rules of procedure, etc.
- 9184. Interest on erroneous refunds.