§ 6903. — 6903. (Amended by Stats. 1989, Ch. 768, Sec. 5.)

California § 6903.

• Jurisdiction: California
• Code RTC: Revenue 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

Text

(a)
No credit or refund of any amount paid pursuant to Chapter 3 (commencing with Section 6201) shall be allowed to any person on the ground that the storage, use, or other consumption of the property is exempted under Section 6401 unless the person establishes to the satisfaction of the board that his or her vendor has paid the sales tax to the state with respect to the sale of the property.
(b)
For purposes of this section, “amount paid pursuant to Chapter 3 (commencing with Section 6201)” does not include any payment or payments made pursuant to a determination
made by the board under Articles 2 (commencing with Section 6481) and 3 (commencing with Section 6511) of Chapter 5.

Legislative History

Amended by Stats. 1989, Ch. 768, Sec. 5.