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 we receive them, but the process may take several months.

If we approve your claim, we will issue a Notice of Refund showing the amount you overpaid. We will not pay that amount directly to you if any of the amount is credited against other amounts you owe to us or to other state agencies. In addition, if we conclude 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 after its effective date. We will pay interest on your refund if it meets certain criteria. For more information, see publication 75, Interest, Penalties, and Collection Cost Recovery Fee.

If we find that the claim for refund should be denied, we will mail you a letter containing our findings and an explanation of those findings. If you disagree with our findings, you may request an appeals conference with our Appeals Bureau. Please note, granting a request for an appeals conference is discretionary.

If you disagree with the Appeals Bureau's decision, you may submit a request for reconsideration to the Appeals Bureau or appeal the decision to the Office of Tax Appeals. Upon conclusion of the proceedings, we will send you a Notice of Refund or Notice of Denial of Claim for Refund, as applicable.

If your claim for refund is denied 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 from the date of the Notice of Denial of Claim for Refund.

If we have not acted on your claim for refund within six months of the date you filed it, you have the option of deeming the claim denied by us and proceeding with a lawsuit.

For more information, see publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees.