Revenue and Taxation Code section 8103

The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the motor vehicle fuel in respect to which the refund is claimed.

Source: Section 8103, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8103.­ (updated Jan. 1, 2004; accessed Oct. 6, 2025).

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Verified:
Oct. 6, 2025

§ 8103's source at ca​.gov