Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Motor Vehicle Fuel Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS.

Article 1. Refunds on Certain Sales

Section 8105

8105. Time for filing refund claims. All applications for refund provided under this article shall be filed within three years from the date of the purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle 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 Controller, the Treasurer, or the state.

History.—Stats. 1943, p. 1995, in effect July 1, 1943, added to second sentence proviso relating to extension of time. Stats. 1957, p. 1891, in effect September 11, 1957, added "under Section 8101"; substituted "three months" for "90 days"; added "for refund provided under said Section"; substituted "13" for "12" months. Stats. 1963, p. 1271, in effect September 20, 1963, substituted "after the close of the calendar month in which fuel is exported" for "from the date of exportation." Stats. 1972, Ch. 1273, in effect March 7, 1973, substituted "this article" for "said section" in the third sentence. Stats. 1989, Ch. 437, in effect January 1, 1990, substituted "state" for "State", added "the later of" after "the Controller within", and added "or 13 months from the date of purchase of the fuel" in the first sentence, deleted "The Controller for good cause may extend for not more than six months the time for which the claim for refund may be filed on account of the exportation, provided a request therefor is filed with the Controller within or prior to the period for which the extension may be granted.", and deleted "State" and substituted "state" in the last sentence. Stats. 1997, Ch. 76 (SB 612), in effect July 16, 1997, substituted "provided under this article shall be filed within three years" for "under Section 8101 based upon exportation of motor vehicle fuel from this state shall be filed with the Controller within the later of three months after the close of the calendar month in which the fuel is exported or 13 months from the date of the purchase of the fuel. All other applications for refund provided under this article, except where an extension of time has been granted, shall be filed within 13 months" after "applications for refund" in the first sentence, and deleted "state" before "Treasurer" in the last sentence. Stats. 2003, Ch. 605 (SB 1060), effective January 1, 2004, added "or, if the tax was not invoiced . . . whichever period expires later" after "purchase of the motor vehicle fuel" in the first sentence.

Refund for exportation of tax-paid fuel.—When plaintiff's subsequent use of its tax-paid fuel entitle it to a refund of taxes which it had indirectly paid through an addition to the purchase price, the applicable provisions are refund provisions, not exemption provisions. Willbarb Petroleum Carriers, Inc. v. Cory (1989) 208 Cal.App.3d 269.