Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Motor Vehicle Fuel Tax Law

CHAPTER 7. OVERPAYMENTS AND REFUNDS.

Article 1. Refunds on Certain Sales

Section 8109

8109. Claim payment deadline. (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller.

(b) Notwithstanding subdivision (a), the claim for refund shall be submitted on a properly completed form or in substantially similar format, as prescribed by the Controller.

History.—Added by Stats. 1997, Ch. 76 (SB 612), in effect July 16, 1997.