Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Diesel Fuel Tax Law

CHAPTER 8. OVERPAYMENTS AND REFUNDS.

Article 1. Refunds on Certain Sales and Uses

Section 60507

60507. Claim; limitation period. All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. Any application filed after the time prescribed shall not be considered for any purpose by the board, the Treasurer, or the state.

History.—Stats. 2003, Ch. 605 (SB 1060), effective January 1, 2004, added "or, if the tax was not invoiced . . . whichever period expires later" after "date of the purchase of the diesel fuel" in the first sentence.