California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 31. DIESEL FUEL TAX LAW |
Chapter 8. Overpayment and Refunds |
ARTICLE 1. Refunds on Certain Sales and Uses |
Section 60507.
Latest version.
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All applications for refund provided under this article shall be filed within three years from the date of the purchase of the diesel fuel or, if the tax was not invoiced at the time of the purchase of the diesel 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 board, the Treasurer, or the state.
(Amended by Stats. 2003, Ch. 605, Sec. 18. Effective January 1, 2004.)