Section 8109 Of Article 1. Refunds On Certain Sales From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 7. >> Article 1.

. (a) A refund filed pursuant to subdivision (b) of Section 8101 shall be paid to the claimant within 20 calendar days of the receipt of a claim for refund by the Controller.
  (b) Notwithstanding subdivision (a), the claim for refund shall be submitted on a properly completed form or in substantially similar format, as prescribed by the Controller.