419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 60507 Section 60507
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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 a…
Rev. & Tax. Code § 60508 Section 60508
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In lieu of the collection and refund of the tax on tax-paid diesel fuel exported, removed, sold, or used by a supplier in a manner that would entitle the supplier to claim a refund under this article, credit may be given the supplier upon the supplier’s tax return and the determi…
Rev. & Tax. Code § 60508.3 Section 60508.3
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In lieu of the refund of tax on diesel fuel used by a government entity in the manner as would entitle a government entity to claim a refund under this article, credit may be given to the government entity upon the government entity’s tax return and the demonstration of the amoun…
Rev. & Tax. Code § 60511 Section 60511
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Interest shall be paid upon any refund of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar month following the day a properly completed claim for refund was received by the board on any claim that has not been p…