Chapter 8. Overpayment and Refunds

Article 1. Refunds On Certain Sales and Uses

• Ca. Rev. and Tax. Code § 60501 Reimbursement and Repayment of Tax For Diesel Fuel Lost, Sold, Or Removed Or Used In Nontaxable Use
• Ca. Rev. and Tax. Code § 60502 Reimbursement and Repayment of Tax to Ultimate Vendor
• Ca. Rev. and Tax. Code § 60502.1 No Tax On Sale By Ultimate Vendor to Ultimate Purchaser
• Ca. Rev. and Tax. Code § 60502.2 Payment For Each Gallon of Refunded Or Exempt Diesel Fuel Tax By Exempt Bus Operation
• Ca. Rev. and Tax. Code § 60503 Certificates
• Ca. Rev. and Tax. Code § 60503.1 Liability For Payment of Tax If Purchaser Gives Exemption Certificate to Ultimate Vendor and Sells Or Uses Diesel Fuel In Other Manner
• Ca. Rev. and Tax. Code § 60503.2 Unlawful Giving of Exemption Certificate
• Ca. Rev. and Tax. Code § 60504 Diesel Containing De Minimis Quantity of Dye Not Diesel Fuel Containing Visible Evidence of Dye
• Ca. Rev. and Tax. Code § 60505 Payment of Amount Equal to Taxes Collected On Diesel Fuel With Respect to Which Refund Is Claimed
• Ca. Rev. and Tax. Code § 60505.5 Claim For Refund Forms
• Ca. Rev. and Tax. Code § 60506 Examination of Books and Records to Establish Validity of Claim
• Ca. Rev. and Tax. Code § 60507 Filing of Applications For Refund
• Ca. Rev. and Tax. Code § 60508 Credit Given to Supplier In Lieu of Collection and Refund of Tax
• Ca. Rev. and Tax. Code § 60508.1 [Repealed]
• Ca. Rev. and Tax. Code § 60508.2 [Repealed]
• Ca. Rev. and Tax. Code § 60508.3 Credit Given to Government Entity In Lieu of Refund
• Ca. Rev. and Tax. Code § 60508.4 [Repealed]
• Ca. Rev. and Tax. Code § 60509 [Repealed]
• Ca. Rev. and Tax. Code § 60511 Interest
• Ca. Rev. and Tax. Code § 60512 Payment of Refund

Article 2. Claim For Refunds of Licensed Suppliers, Interstate Users, Exempt Bus Operators, Highway Vehicle Operators, and End Sellers

• Ca. Rev. and Tax. Code § 60521 Credit and Refund For Excess Amount Paid Or Collected
• Ca. Rev. and Tax. Code § 60521.5 Return to Customer
• Ca. Rev. and Tax. Code § 60522 Limitation Period
• Ca. Rev. and Tax. Code § 60522.1 Suspension of Limitation Period
• Ca. Rev. and Tax. Code § 60522.2 Refund of Overpayment of Any Tax, Penalty, Or Interest Collected By Board By Means of Levy, Through Use of Liens, Or By Other Enforcement Procedures
• Ca. Rev. and Tax. Code § 60522.3 Claim For Refund When Amount of Tax Determined Not Paid In Full
• Ca. Rev. and Tax. Code § 60523 Claim
• Ca. Rev. and Tax. Code § 60524 Interest
• Ca. Rev. and Tax. Code § 60525 No Interest If Intentional Or Careless Overpayment; Effect of Request to Defer Action On Claim

Article 3. Suit For Refund

• Ca. Rev. and Tax. Code § 60541 No Prevention of Collection Or Revocation of Permit
• Ca. Rev. and Tax. Code § 60542 Claim For Refund Or Credit As Prerequisite
• Ca. Rev. and Tax. Code § 60543 Action Against Board
• Ca. Rev. and Tax. Code § 60544 Action Against Board If Board Fails to Mail Notice of Action
• Ca. Rev. and Tax. Code § 60545 Waiver
• Ca. Rev. and Tax. Code § 60546 Judgment Rendered For Plaintiff
• Ca. Rev. and Tax. Code § 60547 Interest
• Ca. Rev. and Tax. Code § 60548 Action Brought By Assignee

Article 4. Recovery of Erroneous Refunds

• Ca. Rev. and Tax. Code § 60561 Recovery of Refund Erroneously Made Or Credit Erroneously Allowed
• Ca. Rev. and Tax. Code § 60562 Change In Place of Trial
• Ca. Rev. and Tax. Code § 60563 Prosecution By Attorney General; Applicability of Code of Civil Procedure
• Ca. Rev. and Tax. Code § 60564 No Interest If Liable Person In No Way Caused Erroneous Refund

Article 5. Cancellations

• Ca. Rev. and Tax. Code § 60581 Cancellation