California Code
PART 3 - USE FUEL TAX
CHAPTER 6 - Overpayments and Refunds

ARTICLE 1 - Claim for Refund

Section 9151. - 9151. If the department determines that any amount not required...

Section 9151.5. - 9151.5. When an amount represented by a person who is...

Section 9152. - 9152. (a) Except as provided in subdivision (b), no refund...

Section 9152.1. - 9152.1. (a) The limitation period specified in Section 9152 shall...

Section 9152.2. - 9152.2. Notwithstanding Section 9152, a refund of an overpayment of...

Section 9152.3. - 9152.3. (a) A claim for refund that is otherwise valid...

Section 9153. - 9153. The claim shall be in writing and shall state...

Section 9155. - 9155. Interest shall be paid upon any overpayment of any...

Section 9156. - 9156. (a) If the board determines that any overpayment has...

ARTICLE 2 - Suit for Refund

Section 9171. - 9171. No injunction or writ of mandate or other legal...

Section 9172. - 9172. No suit or proceeding shall be maintained in any...

Section 9173. - 9173. Within 90 days after the mailing of the notice...

Section 9173.5. - 9173.5. If the board fails to mail notice of action...

Section 9173.6. - 9173.6. Failure to bring suit or action within the time...

Section 9174. - 9174. If judgment is rendered for the plaintiff, the amount...

Section 9175. - 9175. A judgment shall not be rendered in favor of...

ARTICLE 2.5 - Recovery of Erroneous Refunds

Section 9181. - 9181. (a) The board may recover any refund or part...

Section 9182. - 9182. In any action brought pursuant to subdivision (a) of...

Section 9183. - 9183. The Attorney General shall prosecute any action brought pursuant...

Section 9184. - 9184. (a) Notwithstanding any other provision of this part, if...

ARTICLE 3 - Cancellations

Section 9196. - 9196. If any amount has been illegally determined either by...