California Statutes
§ 8104.5. — 8104.5. (Added by Stats. 1943, Ch. 459.)
California § 8104.5.
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 § 8104.5. (8104.5. (Added by Stats. 1943, Ch. 459.)) 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 § 8104.5. (2026).
Text
If any person does not use motor vehicle fuel as provided in subdivision (a) of Section 8101 within the time required for filing an application for a refund, he may within that time file a written request with the Controller for an extension of time within which to apply for a refund. The request shall state the amount of fuel involved, the date of its purchase, and the manner and the equipment in which the fuel is intended to be used. Thereupon the Controller may extend the time within which an application for refund may be filed.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Stats. 1943, Ch. 459.
Nearby Sections
2
Cite This Page — Counsel Stack
Bluebook (online)
California § 8104.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8104.5..