GroundRules
RTC § 8103.5
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.]
Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by the Penal Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON