2005 California Revenue and Taxation Code Sections 8101-8109 Article 1. Refunds on Certain Sales

8101.  The following persons who have paid a tax for motor vehicle
fuel, either directly or to the vendor from whom it was purchased, or
indirectly by the adding of the amount of the tax to the price of
the fuel, shall, except as otherwise provided in this part, be
reimbursed and repaid the amount of the tax:
   (a) Any person who buys and uses the motor vehicle fuel for
purposes other than operating motor vehicles upon the public highways
of the state, except vehicles subject to identification under
Division 16.5 (commencing with Section 38000) of the Vehicle Code,
which are used for recreational purposes or are rented or leased for
recreational purposes, and, on and after July 1, 1974, except motor
vehicles subject to registration under Division 3 (commencing with
Section 4000) of the Vehicle Code while engaged in off-highway
recreational use.
   (b) Any person who exports the motor vehicle fuel for use outside
of this state.  Motor vehicle fuel carried from this state in the
fuel tank of a motor vehicle or aircraft is not deemed to be exported
from this state unless the motor vehicle fuel becomes subject to tax
as an "import" under the laws of the destination state.
   (c) Any person who sells the motor vehicle fuel to the armed
forces of the United States for use in ships or aircraft or for use
outside this state, under circumstances that would have entitled him
or her to an exemption from the payment of the tax under Section 7401
had he or she been the supplier of this fuel.
   (d) Any person who buys and uses the motor vehicle fuel in any
construction equipment which is exempt from vehicle registration
pursuant to the Vehicle Code, while operated within the confines and
limits of a construction project.
   (e) Any supplier who sells motor vehicle fuel which is sold to any
consulate officer or consulate employee under circumstances which
would have entitled the supplier to an exemption under paragraph (4)
of subdivision (a) of Section 7401 if the supplier had sold the motor
vehicle fuel directly to the consulate officer or consulate
employee.
   (f) Any supplier who removes motor vehicle fuel at a rack and pays
tax on that removal or who purchases tax-paid motor vehicle fuel
outside the bulk transfer/terminal system and then delivers the
tax-paid motor vehicle fuel to another approved terminal from which
that supplier subsequently removes the tax-paid motor vehicle fuel at
the terminal rack, but only to the extent that the supplier can show
that tax on the same amount of motor vehicle fuel has been paid more
than one time by the same supplier.
   (g) Any supplier who purchases tax-paid motor vehicle fuel in the
bulk transfer/terminal system and subsequently removes the tax-paid
motor vehicle fuel at the terminal rack, but only to the extent that
the supplier can show that tax on the same amount of motor vehicle
fuel has been paid more than one time by the same supplier.  This
subdivision applies only to those purchases made on or after January
1, 2002.
8101.1.  For the purposes of subdivision (a) of Section 8101, the
tax shall be refunded to any person with respect to fuel used in the
operation of a motor vehicle on any highway which is under the
jurisdiction of the United States Department of Agriculture and with
respect to the use of such highway such person pays, or contributes
to, the cost of construction or maintenance thereof pursuant to an
agreement with or permission of, the United States Department of
Agriculture.
8101.5.  No refund of any tax shall be granted on motor vehicle fuel
used in propelling an aircraft in this state.
8101.6.  (a) No refund of any tax shall be granted on motor vehicle
fuel used in propelling passenger carrying vehicles, except six cents
($0.06) of the tax imposed upon each gallon of motor vehicle fuel
used in propelling passenger carrying vehicles used for the
transportation of persons for hire, compensation, or profit of the
following:
   (1) Any transit district, transit authority, or city owning and
operating a local transit system itself or through a wholly owned
nonprofit corporation.
   (2) Any private entity providing transportation services for the
transportation of people under contract or agreement, except general
franchise agreements, with a public agency authorized to provide
public transportation services, including, but not limited to, any
nonprofit corporation designated as a consolidated transportation
service agency pursuant to subdivision (a) of Section 15975 of the
Government Code, which provides door-to-door transportation services
under contract or agreement with a transit district, transit
authority, or public agency authorized to provide transportation
services, but only for fuels consumed while providing services under
those contracts or agreements entered into subsequent to the
effective date of this act.
   (3) Any passenger stage corporation subject to the jurisdiction of
the Public Utilities Commission when the motor vehicles of such
passenger stage corporation are exclusively operated in urban or
suburban areas or between cities in close proximity; provided,
however, that the exemption is not extended to any line or lines
operated by such passenger stage corporation which shall exceed 50
miles of one-way route mileage.
   (4) Any common carrier of passengers operating exclusively on any
line or lines within the limits of a single city between fixed
termini or over a regular route, 98 percent of whose operations, as
measured by total route mileage operated, are exclusively within the
limits of a single city, and who by reason thereof is not a passenger
stage corporation subject to the jurisdiction of the Public
Utilities Commission.
   (b) The exemption provided for in subdivision (a) shall not be
applicable to motor vehicle fuel used by a charter-party carrier of
passengers.  The term "charter-party carrier of passengers" has the
same meaning as that specified in Section 5360 of the Public
Utilities Code and shall further include those transportation
services described in subdivisions (a) and (e) of Section 5353 of the
Public Utilities Code, if such transportation service is rendered as
contract carriage and not as common carriage of passengers.
   (c) There are in the State of California many private entities
providing public transportation services for the transportation of
people in vehicles other than buses under contract or agreement with
local government, transit districts or local bus transit operators.
It is the purpose of this section to provide relief from the payment
of fuel tax for gasoline fuel for those private entities only for
fuels consumed while providing these services.
8101.7.  No refund of any tax shall be granted which is attributable
to the distribution of motor vehicle fuel for use or used in
propelling a vessel in the state, except any tax which is
attributable to the distribution of motor vehicle fuel for use or
used in propelling a vessel operated by its owner on waters located
on private property owned or controlled by him.
8102.  (a) The claimant of a refund shall present to the Controller
a claim supported by the original invoice showing the purchase or
other evidence of each purchase that is satisfactory to the
Controller.  The claim shall state the total amount of the fuel
purchased by the claimant and the manner and the equipment in which
the claimant has used the fuel.  The claim shall state the total
amount of motor vehicle fuel covered by the claim and if the motor
vehicle fuel was exported, a statement that the claimant has proof of
exportation.  The claim shall state that the amounts claimed have
not been previously refunded to the claimant and that there are no
other claims outstanding for the amounts included in the current
claim for refund.  The claim shall not be under oath but shall
contain, or be accompanied by, a written declaration that it is made
under the penalties of perjury.  If no original invoice was created,
electronic invoicing shall be accepted as reflected by a computerized
facsimile when accompanied by an original copy of the bill of lading
or fuel manifest that can be directly tied to the electronic
invoice.
   (b) Each claim for refund under this section shall be made on a
form prescribed by the Controller and shall be filed for a calendar
year, except for claims relating to exportation of fuel.  If, at the
close of any of the first three quarters of the calendar year, more
than seven hundred fifty dollars ($750) is refundable under this
section with respect to any motor vehicle fuel used, sold, or
exported during that quarter or any prior quarter during the calendar
year, and for which no other claim has been filed, a claim may be
filed for the quarterly period.  To facilitate the administration of
this section, the Controller may require the filing of claims for
refund for other than yearly periods.  Export claims may be filed at
any time.
8103.  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.
8103.5.  Any person who wilfully makes or subscribes to a claim for
refund under this article which he does not believe to be true and
correct as to every material matter, shall be guilty of a felony, and
upon conviction thereof shall be subject to the penalties prescribed
for perjury by the Penal Code.
8104.  In order to establish the validity of any claim the
Controller may, upon demand, examine the books and records of the
claimant for that purpose.  The failure of the claimant to accede to
that demand constitutes a waiver of all right to the refund claimed
on account of the transactions questioned.  The examination may be
made either through employees of the office of the Controller or of
the office of the board.  Supporting evidence of all purchases
included in a claim for refund shall be maintained by the claimant
for inspection by the Controller or the office of the board for four
years after the date of refund.
8104.5.  If any person does not use motor vehicle fuel as provided
in subdivision (a) of Section 8101 within the time required for
filing an application for a refund, he may within that time file a
written request with the Controller for an extension of time within
which to apply for a refund.  The request shall state the amount of
fuel involved, the date of its purchase, and the manner and the
equipment in which the fuel is intended to be used.  Thereupon the
Controller may extend the time within which an application for refund
may be filed.
8105.  All applications for refund provided under this article shall
be filed within three years from the date of the purchase of the
motor vehicle fuel or, if the tax was not invoiced at the time of the
purchase of the motor vehicle fuel, the application for refund shall
be filed within six months after the receipt of an invoice for the
tax, whichever period expires later.  Any application filed after the
time prescribed shall not be considered for any purpose by the
Controller, the Treasurer, or the state.
8106.  In lieu of the collection and refund of the tax on motor
vehicle fuel used by a supplier in the manner as would entitle a
purchaser to claim refund under this article, credit may be given the
supplier upon the supplier's tax return and the determination of the
amount of tax.
8106.1.  In lieu of the collection and refund of the tax on motor
vehicle fuel sold to a consulate officer or consulate employee of a
foreign government by a licensed supplier who would be entitled to
claim a refund under subdivision (e) of Section 8101, a credit may be
given the supplier upon the supplier's tax return and the
determination of the amount of tax shall be in accordance with any
rules and regulations which the board may prescribe.
8106.5.  In lieu of the collection and refund of the tax on motor
vehicle fuel exported by a licensed supplier for use outside the
state in such a manner as would entitle a supplier to claim a refund
under subdivision (b) of Section 8101, credit may be given the
supplier upon the supplier's tax return and the determination of the
amount of tax in accordance with such rules and regulations as the
board may prescribe.
8106.8.  In lieu of the collection and refund of the tax on tax-paid
motor vehicle fuel removed at a terminal rack by a supplier who is
entitled to claim a refund of tax under subdivision (f) or (g) of
Section 8101, credit may be given the supplier upon the supplier's
tax return.  The amount of tax and refund shall be determined in
accordance with such rules and regulations as the board may
prescribe.
8107.  No refund shall be granted for losses in handling,
transporting, or storing motor vehicle fuel.
8108.  If any claim for refund of tax is paid more than 20 calendar
days from the date upon which the claim was received by the
Controller, interest shall be computed, allowed, and paid upon that
refund of tax at the Pooled Money Investment Account's Annual Yield
Rate in effect on the date prior to the date that the interest on the
refund of tax begins to accrue.  Interest on the refund of tax shall
begin to accrue on the 21st calendar day after the date that a
properly completed claim for refund is received by the Controller.
The interest shall accrue through the date the Controller refunds the
tax.  No interest shall be granted on credits taken on tax returns.
8109.  (a) A refund filed pursuant to subdivision (b) of Section
8101 shall be paid to the claimant within 20 calendar days of the
receipt of a claim for refund by the Controller.
   (b) Notwithstanding subdivision (a), the claim for refund shall be
submitted on a properly completed form or in substantially similar
format, as prescribed by the Controller.