California Revenue and Taxation Code

§ 8103

RTC § 8103 Effective Jan 1, 2004Div. 2 · Part 2 · Ch. 7 · Art. 1

Statute text

The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the motor vehicle fuel in respect to which the refund is claimed.

Legislative history

Amended by Stats. 2003, Ch. 697, Sec. 3. Effective January 1, 2004.