Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Diesel Fuel Tax Law
CHAPTER 8. OVERPAYMENTS AND REFUNDS.
Article 1. Refunds on Certain Sales and Uses
60505.5. Refund; electronic media. The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to, electronic media. The claim for refund forms shall be authenticated in a form or pursuant to methods as may be prescribed by the board.
History.—Added by Stats. 2002, Ch. 459 (AB 1936), in effect January 1, 2003. Stats. 2015, Ch. 481 (AB 1032), in effect January 1, 2016, substituted "(d)" for "(c)" in the first sentence.