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 administered by the California Department of Tax and Fee Administration (CDTFA). 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

Claims for refund of childhood lead poisoning prevention fees disputing all or part of the fee assessed are reviewed by the Department of Public Health, Childhood Lead Poisoning Prevention Branch (DPH). CDTFA sends the claim to the DPH for its consideration. You should work with the DPH and the CDTFA 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 the CDTFA using a CDTFA-101, Claim for Refund or Credit. You must file your claim within six months of the date on which the fee was paid.

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 not a covered electronic device (CED). You may file a petition or claim for refund with the CDTFA and we will forward the request to the DTSC for response, or you may send your request directly to the DTSC at Fees@DTSC.ca.gov.

If you overpaid the eWaste fee directly to the CDTFA, you can file a claim for refund by using a CDTFA-101, Claim for Refund or Credit.

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. Diesel fuel suppliers are required to file a tax return, CDTFA-501-DD, Supplier of Diesel Fuel Tax Return, with the CDTFA. For information on the types of credits you may be allowed on your return instead of filing a claim for refund, please see our Licensed Diesel Fuel Suppliers - Filing Claims for Refund webpage. You may file your CDTFA-501-DD online by logging in to CDTFA’s online services using your username and password.

Exempt Sellers

If you export or sell tax-paid diesel fuel to exempt customers (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 your CDTFA-770-DZ online by logging in to the CDTFA’s online services using your username and password. For more information, please see our Exempt Sellers - Nontaxable Sales & Exports - Filing Claims for Refund webpage.

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.

Ultimate vendors must file CDTFA-770-DV, Diesel Fuel Ultimate Vendor Report/Claim for Refund, listing diesel fuel purchases and sales/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. Failure to file this report will result in a delay in processing any future refunds. You may file your CDTFA-770-DV online. Log in to CDTFA’s 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 at least $200. For more information, please see our Ultimate Vendors - Filing Claims for Refund webpage.

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 the CDTFA for a license and report and pay the excise tax on dyed diesel fuel used on public highways. You may take a credit on your 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, you will be issued a refund. You may file your CDTFA-501 online. Log in to CDTFA’s online services using your username and password.

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 the CDTFA before filing a claim for refund. To submit a claim for refund, you must file a CDTFA-770-DU, Diesel Fuel Claim for Refund on Nontaxable Uses. You may file your CDTFA-770-DU online. Log in to CDTFA’s online services using your username and password. For more information, please see our Users - Nontaxable Uses - Filing Claims for Refund webpage.

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 the CDTFA, and we will forward the request to the DTSC for response, or you may send your request directly to the DTSC at Fees@DTSC.ca.gov.

Only a person who has paid the 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 a CDTFA-101, Claim for Refund or Credit.

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. Motor Vehicle Fuel (MVF) suppliers are required to file a tax return, CDTFA-501-PS, Supplier of Motor Vehicle Fuel Tax Return. In general, claims for refund of motor vehicle fuel (MVF) tax must be filed with California State Controller’s Office (SCO). Instead of filing a claim for refund with the SCO for refunds on certain sales, a licensed MVF supplier may take a credit on its tax return up to the amount of tax owed on the return (the return cannot be a negative/credit return). If you make errors in reporting that result in an overpayment when you file your CDTFA-501-PS, Supplier of Motor Vehicle Fuel Tax Return or CDTFA-501-MJ, Aircraft Jet Fuel Dealer Tax Return, you may file a claim for refund with the CDTFA using a CDTFA-101, Claim for Refund or Credit, or you may file a claim for refund using CDTFA’s online services. To submit a claim for refund online, simply 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.

The following claims for refund must be filed on Form SCGR-1, Gasoline Tax Refund Claim, with the State Controller's Office within three years from the date of purchase of the motor vehicle fuel:

Mail State Controller’s Office claims to:

Bureau of Tax Administration
State Controller's Office
PO Box 942850
Sacramento, CA 94250-5880

For more information, please see our Motor Vehicle Fuel Tax Supplier - Filing Claims for Refund webpage.

Tax on Insurers

If you have overpaid the tax on insurers, you may file a claim for refund by using a CDTFA-101, Claim for Refund or Credit, or by filing an amended return(s), stating the specific reason(s) 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/or 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, 13th 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 and must be filed with the State Water Resources Control Board, Division of Water Rights within thirty days from the date of the notice assessment.

Mail your claim 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 make an overpayment in error, you can file a claim for refund of the overpayment with the CDTFA using a 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 the fee was paid.

For more information

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

Revision December 2019