Chapter 7. Overpayments and Refunds
Article 1. Refunds On Certain Sales
- Ca. Rev. and Tax. Code § 8101 Persons Entitled to Reimbursement and Repayment
- Ca. Rev. and Tax. Code § 8101.1 Refund With Respect to Fuel Used In Operation of Motor Vehicle On Highway Under Jurisdiction of U.s. Department of Agriculture
- Ca. Rev. and Tax. Code § 8101.5 No Refund of Tax On Motor Vehicle Fuel Used In Propelling Aircraft
- Ca. Rev. and Tax. Code § 8101.6 Refund of Tax Granted On Motor Vehicle Fuel Used In Propelling Passenger Carrying Vehicles
- Ca. Rev. and Tax. Code § 8101.7 Refund of Tax Attributable to Distribution of Motor Vehicle Fuel For Use Or Used In Propelling Vessel
- Ca. Rev. and Tax. Code § 8102 Claim For Refund
- Ca. Rev. and Tax. Code § 8103 Payment to Claimant
- Ca. Rev. and Tax. Code § 8103.5 Unlawful Claim For Refund
- Ca. Rev. and Tax. Code § 8104 Examination of Books and Records of Claimant
- Ca. Rev. and Tax. Code § 8104.5 Extension of Time Within Which to Apply For Refund
- Ca. Rev. and Tax. Code § 8105 Statute of Limitations
- Ca. Rev. and Tax. Code § 8106 Credit In Lieu of Collection and Refund
- Ca. Rev. and Tax. Code § 8106.1 [Repealed]
- Ca. Rev. and Tax. Code § 8106.5 [Repealed]
- Ca. Rev. and Tax. Code § 8106.7 [Repealed]
- Ca. Rev. and Tax. Code § 8106.8 [Repealed]
- Ca. Rev. and Tax. Code § 8107 No Refund For Losses In Handling, Transporting, Or Storing Motor Vehicle Fuel
- Ca. Rev. and Tax. Code § 8108 Interest
- Ca. Rev. and Tax. Code § 8109 Claim For Refund; Payment
Article 2. Claim For Refund
- Ca. Rev. and Tax. Code § 8126 Determination By Board; Public Record
- Ca. Rev. and Tax. Code § 8127 Credit and Refund
- Ca. Rev. and Tax. Code § 8127.5 Return to Customer
- Ca. Rev. and Tax. Code § 8127.6 [Repealed]
- Ca. Rev. and Tax. Code § 8128 Statute of Limitations
- Ca. Rev. and Tax. Code § 8128.1 Suspension of Limitations Period
- Ca. Rev. and Tax. Code § 8129 Written Claim Specifying Grounds
- Ca. Rev. and Tax. Code § 8130 Interest
- Ca. Rev. and Tax. Code § 8131 Intentional Or Careless Overpayment; Deferring Action
Article 3. Suit For Refund
- Ca. Rev. and Tax. Code § 8146 No Injunction Or Other Process to Prevent Or Enjoin Collection
- Ca. Rev. and Tax. Code § 8147 Claim For Refund Or Credit As Prerequisite to Suit
- Ca. Rev. and Tax. Code § 8148 Action Against Controller Or Board
- Ca. Rev. and Tax. Code § 8149 Effect of Failure to Mail Notice of Action On Claim
- Ca. Rev. and Tax. Code § 8149.5 Waiver
- Ca. Rev. and Tax. Code § 8150 Judgment Credited On Taxes Due and Then Balance of Judgment Refunded
- Ca. Rev. and Tax. Code § 8151 Interest
- Ca. Rev. and Tax. Code § 8152 Action Brought By Or In Name of Assignee of Supplier Or Any Other Person Other Than Person Who Paid Tax
Article 5. Cancellations