Exemptions from this tax are those set forth in Division 2, Part 6.7, Chapter
3 of the
Revenue and Taxation Code commencing at Section 11921.
This chapter shall be administered in accordance with the provisions of Division 2, Part 6.7, Chapter
4 of the
Revenue and Taxation Code commencing at Section 11931.
Claims for refund of taxes imposed pursuant to this chapter shall be governed by the provisions of Chapter
5 (commencing with Section 5096) of Part 9 of Division 1 of the
Revenue and Taxation Code.