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Business Taxes Law Guide—Revision 2025
Use Fuel Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 3. Use Fuel Tax
Chapter 6. Overpayments and Refunds. (View entire chapter)
Article 1. Claim for Refund
- 9151 Overpayments; credits and refunds
- 9151.5 Excess tax reimbursement
- 9152 Claims; limitation period
- 9152.1 Claim limitation; financially disabled
- 9152.2 Overpayments from levies or liens
- 9152.3 Refund claim where tax has not been paid in full; timely filing
- 9153 Claims; form and content
- 9154 Credit for overpayments not exceeding fifty thousand dollars [Repealed.]
- 9155 Interest on overpayment
- 9156 Intentional or careless overpayment
- 9157 Systems meeting emission standards [Repealed.]
Article 2. Suit for Refund
- 9173 Action for refund; limitation
- 9173.5 When refund claim not acted upon
- 9173.6 Failure to bring timely suit
- 9174 Credit or refund; interest
- 9175 Judgment for assignee forbidden
Article 2.5. Recovery of Erroneous Refunds
- 9181 Erroneous refunds; action
- 9182 Place of trial
- 9183 Rules of procedure, etc
- 9184 Interest on erroneous refunds