Filing a Claim for Refund (Publication 117)
Program Specific Guidelines

The general guidelines discussed in this publication can be used when filing a claim for refund for most of the tax and fee programs we administer. For more information, see Filing Claims for Refund – Special Taxes and Fees.

Generally, you must file your claim within six months of the date on which the tax or fee was paid or three years from the date of which the tax or fee was due, whichever is later. However, there are specific guidelines when filing a claim for refund for the following programs:

  • Childhood Lead Poisoning Prevention Fee
  • Covered Electronic Waste (eWaste) Recycling Fee
  • Diesel Fuel Tax
  • Lead-Acid Battery Fees
  • Motor Vehicle Fuel Tax and Aircraft Jet Fuel Tax
  • Tax on Insurers
  • Water Rights Fee

Childhood Lead Poisoning Prevention Fee

We forward claims for refund of childhood lead poisoning prevention fees that dispute all or part of the fee assessed to the California Department of Public Health (CDPH), Childhood Lead Poisoning Prevention Branch, for review.

An application for exemption must be submitted to CDPH in the manner provided in California Code of Regulations, title 17, section 33040. An application for reassessment must be submitted to CDPH in the manner provided in California Code of Regulations, title 17, section 33050.

We will not act on a claim for refund until CDPH has acted upon the related application for exemption from, or reassessment of, the fee if the claim for refund disputes all or part of the fee assessed on any of the following bases:

  • The taxpayer's industry did not contribute in any manner to environmental lead contamination,
  • The taxpayer's lead or lead-containing product does not currently or did not historically result in quantifiable persistent lead contamination, or
  • The amount of the fee assessed does not reflect the taxpayer's market share or is incorrectly computed.

You should work with CDPH to resolve these claims.

However, if you agree with the assessed fees but make an overpayment in error, you can file a claim for refund of the overpayment with us through our online services system. Log in using your username and password and select the account for which you want to claim a refund. Select the More link under the I Want To section. Then select the Submit a Claim for Refund link and follow the prompts. You may also file your claim for refund in writing or by using CDTFA-101, Claim for Refund or Credit, and emailing it to the Refund Team or mailing it to:

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

Covered Electronic Waste (eWaste) Recycling Fee

The Department of Toxic Substances Control (DTSC) is responsible for handling any petition for redetermination or claim for refund based upon the grounds that a product is or is not a video display device (CED), as defined in Public Resources Code section 42463 (g)(1)(A). If you wish to file a petition or claim for refund based on these grounds, you may send your request directly to DTSC at Fees@DTSC.ca.gov.

Claims for refund that are not founded upon the grounds that a product is or is not a CED may be filed with us through our online services system. Log in using your username and password and select the account for which you want to claim a refund. Select the More link under the I Want To section. Then select the Submit a Claim for Refund link and follow the prompts. You may also file your claim for refund in writing or by using CDTFA-101, Claim for Refund or Credit, and email it to the Refund Team or mail it to:

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

Diesel Fuel Tax

Licensed Diesel Fuel Suppliers

If you are a blender, enterer, position holder, refiner, terminal operator, or throughputter, you are a supplier as defined in Diesel Fuel Tax Law section 60033. We require diesel fuel suppliers to file CDTFA-501-DD, Supplier of Diesel Fuel Tax Return, with us. For information on the types of credits you may be allowed on your return instead of filing a claim for refund, see Licensed Diesel Fuel and MVF Supplier—Credit in Lieu of Filing a Refund Claim. You may file CDTFA-501-DD online by logging in to our online services using your username and password.

Exempt Sellers

If you export or sell tax-paid diesel fuel to exempt customers (such as the U.S. government, train operators, and others) and you are not a licensed ultimate vendor or supplier of diesel fuel, you are an exempt seller. Registered exempt sellers can file a claim for refund of the tax paid on undyed diesel fuel exported or sold without collection of tax to exempt purchasers using CDTFA-770-DZ, Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel. You must register before filing a claim for refund. You may file CDTFA-770-DZ online by logging in to our online services using your username and password. For more information, see Diesel Fuel Exempt Seller—Nontaxable Sales and Exports Refund Claims from our Tax Guide for Motor Vehicle Fuel and Diesel Fuel Tax.

Ultimate Vendors

If you sell tax-paid undyed diesel fuel without collecting tax under an exemption certificate to ultimate purchasers, including farmers (who use the diesel fuel for farming purposes) and exempt bus operators (who use diesel fuel in exempt bus operations), you are an ultimate vendor.

As an ultimate vendor, you must file CDTFA-770-DV, Diesel Fuel Ultimate Vendor Report/Claim for Refund, listing diesel fuel purchases and sales or uses that qualify for a refund. You must file a report even if you have no exempt transactions or refund to claim for the reporting period. If you do not file this report, it will cause a delay in processing any future refunds. You may file CDTFA-770-DV online by logging in to our online services using your username and password. Some ultimate vendors may file CDTFA-770-DVW, Diesel Fuel Tax Claim for Refund – Sales to Ultimate Purchasers, for claim for refund periods of not less than one week and total refund amount of at least $200. For more information, see Diesel Fuel Ultimate Vendor Refund Claims from our tax guide for Motor Vehicle Fuel and Diesel Fuel Tax.

Licensed Government Entities

Government entities are not exempt from the diesel fuel tax. However, you are allowed to purchase dyed diesel fuel for on-highway use. To do so, you must register with us for a license and report and pay the excise tax on dyed diesel fuel used on public highways. You may take a credit on CDTFA-501-DG, Government Entity Diesel Fuel Tax Return, for the tax paid to your retail vendor, and if this exceeds your tax liability for the period, we will issue you a refund. You may file CDTFA-501-DG online by logging in to our online services using your username and password. For more information, see Government Entity from our tax guide for Motor Vehicle Fuel and Diesel Fuel Tax.

Diesel Fuel Users

If you purchase tax-paid diesel fuel and use it in a nontaxable manner, you are a diesel fuel user. You must register with us before filing a claim for refund. To submit a claim for refund, you must file CDTFA-770-DU, Diesel Fuel Claim for Refund on Nontaxable Uses. You may file CDTFA-770-DU online by logging in to our online services using your username and password. For more information, see Diesel Fuel Exempt User Refund Claims from our tax guide for Motor Vehicle Fuel and Diesel Fuel Tax.

Lead-Acid Battery Fees

The Department of Toxic Substances Control (DTSC) is responsible for handling petitions for redetermination or claims for refund based upon the grounds that a battery is or is not a lead-acid battery. You may file a petition or claim for refund with us and we will forward the request to DTSC for response, or you may send your request directly to DTSC at Fees@DTSC.ca.gov.

Only a person who has paid the California battery fee or manufacturer battery fee (lead-acid battery fees) to the state or a consumer who has paid a separately stated amount for the California battery fee to a dealer (or a representative of such a feepayer) may file a claim for refund. If you have overpaid either of the lead-acid battery fees, you may file a claim for refund by using CDTFA-101, Claim for Refund or Credit. For more information, see Petitions for Redetermination and Claims for Refund from our Lead-Acid Battery Fees Guide.

Motor Vehicle Fuel Tax and Aircraft Jet Fuel Tax

If you are a blender, enterer, position holder, refiner, terminal operator, or throughputter, you are a supplier as defined in Motor Vehicle Fuel Tax Law section 7338. We require motor vehicle fuel (MVF) suppliers to file a tax return, CDTFA-501-PS, Supplier of Motor Vehicle Fuel Tax Return. In general, you must file claims for refund of MVF tax with California State Controller's Office (SCO). Instead of filing a claim for refund with the SCO for refunds on certain sales, you as a licensed MVF supplier may take a credit on your tax return up to the amount of tax owed on your return (the return cannot be a negative or credit return). If you make errors in reporting that result in an overpayment when you file CDTFA-501-PS or CDTFA-501-MJ, Aircraft Jet Fuel Dealer Tax Return, you may file a claim for refund with us using CDTFA-101, Claim for Refund or Credit, or you may file a claim for refund using our online services. To submit a claim for refund online, log in using your username and password and select the account for which you want to request a refund. Click on the More link under the I Want To section, then select the Submit a Claim for Refund link and follow the prompts.

You must file the following claims for refund on SCGR-1, Gasoline Tax Refund Claim, with the SCO within three years from the date of purchase of the motor vehicle fuel:

Mail State Controller's Office claims to:

State Controller's Office
Tax Administration Section—Gas Tax Refund Program
PO Box 942850
Sacramento CA 94250-5880

For more information, see Filing With the State Controller's Office—Motor Vehicle Fuel from our Tax Guide for Diesel Fuel and Motor Vehicle Fule Tax.

Tax on Insurers

If you have overpaid the Tax on Insurers, you may file a claim for refund by using CDTFA-101, Claim for Refund or Credit, sending us a letter, or by filing any amended returns, stating the specific reasons for the overpayment. Claims for refund must be in writing, be signed by you, and should specify the period and amount for which you are making the claim.

Mail claims for refund and amended returns to:

Appeals and Data Analysis Branch MIC:33
California Department of Tax and Fee Administration
PO Box 942879
Sacramento CA 94279-0033

Or email to: adab@cdtfa.ca.gov

A copy of the claim for refund and amended return must also be sent to:

Premium Tax Audit Unit
California Department of Insurance
300 South Spring Street, 9th Floor
Los Angeles CA 90013-1230
ATTN: Amended Tax Return

Water Rights Fee

Disputes of water rights fees are considered Petitions for Reconsideration under the Water Code, which must be filed with the State Water Resources Control Board, Division of Water Rights, within 30 days from the date of the notice assessment. According to Regulation 1077, a Petition for Reconsideration must specify why you believe that no fee is due or how you believe the amount of fee has been miscalculated. A petition must also include either a copy of the notice of assessment or all the following information:

  • Feepayer's name
  • Water Rights or CDTFA Identification number
  • Amount assessed
  • Billing period or assessment date

All Petitions for Reconsideration may be mailed to:

Division of Water Rights
State Water Resources Control Board
PO Box 2000
Sacramento CA 95812

However, if you agree with the assessed fees but made an overpayment in error, you can file a claim for refund of the overpayment with us using CDTFA-101, Claim for Refund or Credit. You can mail your completed claim to the address listed on the form. You must file your claim within six months of the date on which you paid the fee.

For more information

If you need additional information regarding filing a claim for refund for special tax and fee programs, see our Filing Claims for Refund – Special Taxes and Fee webpage which has a variety of information, including frequently asked questions and recordkeeping requirements.

Revision August 2025