California Statutes
§ 8103.5. — 8103.5. (Added by Stats. 1947, 1st Ex. Sess., Ch. 15.)
California § 8103.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 2.PART 2. MOTOR VEHICLE FUEL TAX LAW
Ch. 7.CHAPTER 7. Overpayments and Refunds
Art. 1.ARTICLE 1. Refunds on Certain Sales
This text of California § 8103.5. (8103.5. (Added by Stats. 1947, 1st Ex. Sess., Ch. 15.)) 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 § 8103.5. (2026).
Text
Any person who wilfully makes or subscribes to a claim for refund under this article which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and upon conviction thereof shall be subject to the penalties prescribed for perjury by the Penal Code.
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Legislative History
Added by Stats. 1947, 1st Ex. Sess., Ch. 15.
Nearby Sections
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California § 8103.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8103.5..