Revenue and Taxation Code section 8109

(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.

Source: Section 8109, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=8109.­ (updated Jul. 16, 1997; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 8109's source at ca​.gov