Rev. & Tax. Code, § 8109 · Article 1. Refunds on Certain Sales
Rev. & Tax. Code, § 8109
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Added by Stats. 1997, Ch. 76, Sec. 9. Effective July 16, 1997.
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=8109.
- Text hash
- sha256 c7cf4f6e3264ef3651d805428d5ea0eec6c9a87ffc62d41d2f3e3204cfc7b101
- 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
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Revenue and Taxation Code
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