Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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 8130

8130. Interest on erroneous overpayments. Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5, from the first day of the month following the period during which the overpayment is made. In addition, a refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited.

The interest shall be paid as follows:

(a) In the case of a refund, to the last day of the month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is the earlier.

(b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.

History—Added by Stats. 1943, p. 2707, operative July 1, 1943, as Section 8193. Renumbered Section 8130 by Stats. 1945, p. 1066, operative July 1, 1945. Stats. 1963, p. 3107, in effect September 20, 1963, substituted the numerical figures "10th" and "30th" for the words "tenth" and "thirtieth" in paragraph (a). Stats. 1975, Ch. 661, operative to interest accruing on or after January 1, 1976, substituted "1 percent" for "one-half of 1 percent." Stats. 1982, Ch. 5, First Extra Session, in effect May 27, 1982, substituted "adjusted … 19269" for "rate … month" before "from" in the first sentence. 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. Stats. 1984, Ch. 1020, effective January 1, 1985, operative July 1, 1985, substituted "modified … month" for "adjusted annual rate" before "established," substituted "Section 6591.5" for "Section 19269," deleted "calendar" before "month" in first paragraph, deleted all text of (a) and added all new text. Stats. 1992, Ch. 1336, in effect January 1, 1993, substituted "26th" for "25th" after "from the", deleted "monthly" before "period", substituted "during" for "for" after "period", and substituted ". In addition, a" for "; but no" in the first sentence; and added "as follows" after "paid" in the second paragraph. Stats. 2000, Ch. 1053 (AB 2114), operative January 1, 2002, substituted "first" for "26th" after "Section 6591.5, from the" in the first sentence of the first paragraph, substituted "last" for "25th" after "In the case of a refund, to the" in subdivision (b).