Filing a Claim for Refund (Publication 117)
Additional Information

Regulations

• Regulation 1703, Interest and Penalties

Publications

• Publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees
• Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
• Publication 76, Audits

Revenue and Taxation Code (RTC)

Sales and Use Tax Law sections

• RTC section 6591.5, Interest rates
• RTC section 6902, Claim; limitation period
• RTC section 6902.3, Overpayments from levies or liens
• RTC section 6904, Form and content of claim

Fee Collection Procedures Law sections, which apply to the following programs:

• California Electronic Cigarette Excise Tax
• California Firearm, Ammunition, and Firearm Precursor Part Excise Tax
• California Tire Fee
• Cannabis Tax
• Covered Battery-Embedded Waste Recycling Fee
• Covered Electronic Waste Recycling Fee
• Lead-Acid Battery Fees
• Lithium Extraction Tax
• Lumber Products Assessment
• Marine Invasive Species (Water Ballast) Fee
• Natural Gas Surcharge
• Water Rights Fee

• RTC section 55221, Credits and refunds
• RTC section 55222, Claim; limitation periods
• RTC section 55225, Interest on overpayments

Alcoholic Beverage Tax Law sections

• RTC section 32402, Claim; limitation period
• RTC section 32402.1, Claim limitation; financially disabled
• RTC section 32402.2, Overpayments from levies or liens

Childhood Lead and Occupational Lead Poisoning Prevention Fees sections

• RTC section 43452, Claim; limitation period
• RTC section 43452.1, Claim limitation period; financially disabled
• RTC section 43452.2, Claim limitation period; overpayments from levies or liens

Cigarette and Tobacco Products Tax Law sections

• RTC section 30362, Claim; limitations period
• RTC section 30362.1, Claim limitation; financially disabled

Diesel Fuel Tax Law sections

• RTC section 60507, Claim; limitation period
• RTC section 60522, Credits and refunds; claim; limitation period
• RTC section 60522.1, Claim limitation; financially disabled
• RTC section 60522.2, Overpayments from levies or liens

Emergency Telephone Users Surcharge Act sections

• RTC section 41101, Credit and refund limitations
• RTC section 41101.1, Claim limitation period; financially disabled
• RTC section 41101.2, Claim limitation period; overpayments from levies or liens

Energy Resources Surcharge Law sections

• RTC section 40112, Refund and credit limitations
• RTC section 40112.1, Claim limitation period; financially disabled
• RTC section 40112.2, Claim limitation period; overpayments from levies or liens

Hazardous Substances Tax Law sections

• RTC section 43452, Claim; limitation period
• RTC section 43452.1, Claim limitation period; financially disabled
• RTC section 43452.2, Claim limitation period; overpayments from levies or liens

Integrated Waste Management Fee Law sections

• RTC section 45652, Claim; limitation period
• RTC section 45652.1, Claim; limitation period; financially disabled
• RTC section 45652.2, Claim; limitation period; overpayments from levies or liens

Aircraft Jet Fuel Tax and Motor Vehicle Fuel Tax Law sections

• RTC section 8105, Time for filing refund claims
• RTC section 8128, Claim; limitation period
• RTC section 8128.1, Claim limitation; financially disabled

Oil Spill Response, Prevention, and Administration Fees Law sections

• RTC section 46502, Claim; limitation periods
• RTC section 46502.1, Claim limitation period; financially disabled
• RTC section 46502.2, Claim limitation period; overpayments from levies or liens

Tax on Insurers Law section

• RTC section 12978, Time for presentation of claim

Underground Storage Tank Maintenance Fee sections

• RTC section 50140, Claim; limitation period
• RTC section 50140.1, Claim limitation period; financially disabled
• RTC section 50140.2, Claim limitation period; overpayments from levies or liens

Use Fuel Tax Law sections

• RTC section 9152, Claims; limitation period
• RTC section 9152.1, Claim limitation; financially disabled
• RTC section 9152.2, Overpayments from levies or liens