California Revenue and Taxation Code

§ 7277

RTC § 7277 Effective Oct 11, 1993Div. 2 · Part 1.6 · Ch. 4

Statute text

(a)In the event that any tax collected under this part is determined on the basis of Section 4 of Article XIIIA of the California Constitution to be unconstitutional in a final and nonappealable decision of a court of competent jurisdiction, and the revenues derived from the unconstitutional tax are held by the board in an impound account, a person who has reimbursed a retailer for that payment of that tax or a person, other than in a capacity as a retailer, who has paid that tax may file with the board a claim for refund of the unconstitutional tax in accordance with the requirements and procedures set forth in subdivision (b).

(b)(1) The claim for refund shall be in writing, shall state the specific ground upon which the claim is founded, and shall be accompanied by proof of payment of the tax to a retailer or wholesaler, including, but not limited to, a copy of an invoice, bill of sale, or purchase contract, that indicates the following:

(A)The date upon which, and place at which, the purchase occurred.

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Legislative history

Added by Stats. 1993, Ch. 1060, Sec. 2. Effective October 11, 1993.