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...
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