Article 1 - REFUNDS ON CERTAIN SALES
- Section 8101 - Persons entitled to reimbursement and repayment
- Section 8101.1 - Refund with respect to fuel used in operation of motor vehicle on highway under jurisdiction of U.S. Department of Agriculture
- Section 8101.5 - No refund of tax on motor vehicle fuel used in propelling aircraft
- Section 8101.6 - Refund of tax granted on motor vehicle fuel used in propelling passenger carrying vehicles
- Section 8101.7 - Refund of tax attributable to distribution of motor vehicle fuel for use or used in propelling vessel
- Section 8102 - Claim for refund
- Section 8103 - Payment to claimant
- Section 8103.5 - Unlawful claim for refund
- Section 8104 - Examination of books and records of claimant
- Section 8104.5 - Extension of time within which to apply for refund
- Section 8105 - Statute of limitations
- Section 8106 - Credit in lieu of collection and refund
- Section 8106.1 - [Repealed]
- Section 8106.5 - [Repealed]
- Section 8106.7 - [Repealed]
- Section 8106.8 - [Repealed]
- Section 8107 - No refund for losses in handling, transporting, or storing motor vehicle fuel
- Section 8108 - Interest
- Section 8109 - Claim for refund; payment