Rev. & Tax. Code, § 6903 · Article 1. Claim for Refund
Rev. & Tax. Code, § 6903
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage, use, or other consumption of the property is exempted under Section 6401 unless the person establishes to the satisfaction of the board that his or her vendor has paid the sales tax to the state with respect to the sale of the property.
(b) For purposes of this section, “amount paid pursuant to Chapter 3 (commencing with Section 6201)” does not include any payment or payments made pursuant to a determination made by the board under Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5.
Notes and commentary — not statutory text
History
Amended by Stats. 1989, Ch. 768, Sec. 5.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6903.
- Text hash
- sha256 fc043ee38df2f19b3cbe3298375e6b0558c3bd66955f3cd98d635f09d1b9428a
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1, ch. 3The Use TaxPrinted as Chapter 3 (commencing with Section 6201)
- Rev. & Tax. Code, § 6401Printed as Section 6401
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 2Deficiency DeterminationsPrinted as Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 3Determinations if No Return MadePrinted as Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.