Filing a Claim for Refund (Publication 117)
Additional Information

Regulations

• 1703 Interest and Penalties

Publications

• 17 Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees
• 76 Audits

Sales and Use Tax Law sections (Revenue and Taxation Code)

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

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

• California Tire Fee
• Cannabis Tax
• Covered Electronic Waste Recycling Fee
• Lead-Acid Battery Fees
• Lumber Products Assessment
• Marine Invasive Species (Water Ballast) Fee
• Natural Gas Surcharge
• Water Rights Fee

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

Alcoholic Beverage Tax sections

• 32402 Claim; limitation period 6901
• 32402.1 Claim limitation; financially disabled
• 32402.2 Overpayments from levies or liens

Childhood Lead and Occupational Lead Poisoning Prevention Fees sections

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

Cigarette & Tobacco Products Tax sections

• 30362 Claim; limitations period
• 30362.1 Claim limitation; financially disabled

Diesel Fuel Tax Law sections

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

Emergency Telephone Users Surcharge sections

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

Energy Resource Surcharge sections

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

Hazardous Substances Tax Law sections

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

Integrated Waste Management Fee Law sections

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

Aircraft Jet Fuel Tax and Motor Vehicle Fuel Tax Law sections

• 8128 Claim; limitation period
• 8128.1 Claim limitation; financially disabled

Oil Spill Prevention, Response and Administration Fee

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

Tax on Insurers Law section

• 12978 Time for presentation of claim

Underground Storage Tank Maintenance Fee sections

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

Use Fuel Tax Law sections

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