There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 1. Refunds on Certain Sales
Section 8103
CA Rev & Tax Code § 8103 (through 2012 Leg Sess) What's This?
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.
(Amended by Stats. 2003, Ch. 697, Sec. 3. Effective January 1, 2004.)
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