California § 6902.1. 6902.1. (Added by Stats. 1981, Ch. 781, Sec. 1.)

California Statutes

§ 6902.1. — 6902.1. (Added by Stats. 1981, Ch. 781, Sec. 1.)

California § 6902.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 1.PART 1. SALES AND USE TAXES

Ch. 7.CHAPTER 7. Overpayments and Refunds

Art. 1.ARTICLE 1. Claim for Refund

This text of California § 6902.1. (6902.1. (Added by Stats. 1981, Ch. 781, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 6902.1. (2026).

Text

(a)Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on which the registration was transferred during the period from January 1, 1977 to January 1, 1980, and on which use tax has been paid on items not part of a mobilehome as a vehicle as set forth in Sections 6012.2 and 6276.1, the State Board of Equalization shall refund such overpayment to the purchaser of the mobilehome.

(b)Notwithstanding the provisions of Section 6902, any purchaser entitled to a refund pursuant to subdivision (a) may file a claim for refund until December 31, 1982.

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(a)
Upon receipt of proof to its satisfaction that, in connection with the sale, through a dealer and not on the dealer’s own account, of a used mobilehome on which the registration was transferred during the period from January 1, 1977 to January 1, 1980, and on which use tax has been paid on items not part of a mobilehome as a vehicle as set forth in Sections 6012.2 and 6276.1, the State Board of Equalization shall refund such overpayment to the purchaser of the mobilehome.
(b)
Notwithstanding the provisions of Section 6902, any purchaser entitled to a refund
pursuant to subdivision (a) may file a claim for refund until December 31, 1982.