California Revenue and Taxation Code

§ 6018.2

RTC § 6018.2 Effective Jan 1, 2015Div. 2 · Part 1 · Ch. 1

Statute text

(a)A qualified veteran may receive from the state a qualified repayment if all provisions of this section are satisfied.

(b)The procedures set forth in this section shall be the procedure and remedy for the claims for a repayment of taxes, interest, or penalties paid by a qualified veteran under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), Section 35 of Article XIII of the California Constitution, local sales tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), and local transactions and use taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) during the eight-year period beginning on and after April 1, 2002, and before April 1, 2010.

(c)(1) For purposes of this section, a “qualified veteran” means a person who meets all of the following requirements:

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Legislative history

Added by Stats. 2014, Ch. 643, Sec. 2. (AB 919) Effective January 1, 2015.