Cory

The question in this case is whether plaintiff Willbarb Petroleum Carriers, Inc., a distributor of motor vehicle fuel, timely filed an application for a refund of a fuel tax. The issue turns on which of two procedures under the Motor Vehicle Fuel License Tax Law (Rev. & Tax. Code, § 7301 et seq.) governs the refund application in this case. The first procedure is found in the article dealing with refunds on specified sales (Rev. & Tax. Code, §§ 8101-8107), and authorizes a refund for a purchaser who later exports the fuel for use outside of California. (Rev. & Tax. Code, § 8101, subd. (b) [all further unspecified section references are to this code].) This procedure requires that a refund application be filed with the Controller “within three months after the close of the calendar month in which the fuel is exported.” (§ 8105.)

The second is found in the chapter dealing with exemptions. (§§ 7401-7409.) Refunds for taxes paid on exempt transactions are governed by article 2 (commencing at § 8126). Among other things, this article authorizes the Board of Equalization to approve a refund claim if it was filed within “three years from the 25th day of the calendar month…