Section 8103 Of Article 1. Refunds On Certain Sales From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 7. >> Article 1.

. The Controller, upon the presentation of the properly completed claim and the invoice or other evidence of each purchase that is satisfactory to the Controller, shall cause to be paid to the claimant from the taxes collected under this part an amount equal to the taxes collected on the motor vehicle fuel in respect to which the refund is claimed.