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Business Taxes Law Guide—Revision 2024
Motor Vehicle Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 2. Motor Vehicle Fuel Tax Law
Chapter 7. Overpayments and Refunds.
Article 2. Claim for Refund
Section 8128
8128. Claim; limitation period. (a) Except as provided in subdivision (b) no refund under this article shall be approved by the board after three years from the last day of the month following the month for which the overpayment was made, or with respect to determinations made under Article 3, 4, or 5 of Chapter 5 of this part, after six months from the dates the determinations become final, or after six months from the date of overpayment, whichever period expires the later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 7676.
(b) A refund may be approved by the board for any period for which a waiver is given under Section 7676 if a claim therefor is filed with the board before the expiration of the period agreed upon.
History—Stats. 1959, p. 2471, in effect September 18, 1959, completely revised this section which formerly had only a three-year period. Stats. 1965, p. 4440, in effect September 17, 1965, rewrote this section to provide for refunds under certain circumstances. Stats. 1983, Ch. 1102, in effect September 27, 1983, operative November 1, 1983, substituted "25th day of the calendar month" for "first day of the second calendar month" before "following" in the first sentence of subdivision (a). Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "last" for "25th" after "after three years from the", added "calendar" after "day of the", substituted "under Article 3, 4, or 5" for "under Article 2, 2.5 or 3" after "or with respect to determinations made", substituted "that" for "such" after "filed with the board with" in the first sentence of subdivision (a); substituted "that" for "such" after "board after the expiration of" in the second sentence of subdivision (a).