GroundRules
RTC § 8103
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
- CHAPTER 7. Overpayments and Refunds [8101. - 8191.]
- ARTICLE 1. Refunds on Certain Sales [8101. - 8109.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON