Filing a Claim for Refund (Publication 117)
Claim Processing

We will send you a letter acknowledging receipt of your claim. We review claims as quickly as possible, generally in the order they are received, but the process may take several months.

If we approve your claim, a Notice of Refund showing the amount you overpaid will be issued. The amount shown on the Notice of Refund as overpaid will not be paid directly to you if any of that amount is credited against other amounts you owe to the CDTFA or to other state agencies. In addition, if it is concluded that an amount in excess of $50,000 should be refunded, that conclusion must be available as matter of public record for at least 10 days prior to its effective date. We will pay interest on your refund if it meets certain criteria. For more information, see publication 75, Interest, Penalties, and Fees.

If we deny your claim and you wish to continue your appeal, the next step is to file a lawsuit for refund in court. If you wish to do so, you must file the lawsuit within 90 days after the mailing of CDTFA’s Notice of Denial of Claim for Refund. For more information, see publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees.

If we have not acted on your claim within six months of the date you filed it, you may file a lawsuit to recover the amount you believe you overpaid (see publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees).