How to File a Claim for Refund

California Department of Tax and Fee Administration publication 117, Filing a Claim for Refund, details the general requirements for filing a claim for refund and includes form CDTFA-101, Claim for Refund or Credit, and instructions. Mail claims to:

California Department of Tax and Fee Administration
Special Taxes and Fees
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033

The Fuel Tax programs also have some special requirements not included in publication 117. Be sure to review the Program Specific Guidelines and Procedures for the individual Fuel Tax programs to ensure you include all required information with your claim for refund.