Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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R

465.0000 REMEDIES OF TAXPAYERS

Annotation 465.0136

(b) REFUND.

(2) Claims for Refund

465.0136 Lemon Law—Arbitration Not Required. Under the provision of the "Lemon Law," (section 1793.25 of the Civil Code), arbitration is not required before the Board is authorized to make a refund of the sales tax to the manufacturer or distributor of the vehicle as long as the specific requirements in the Civil Code are satisfied. 10/4/88.