Summary of Motor Vehicle Fuel Claim for Refund Statutes and Time Frames
| Motor Vehicle Fuel Tax (effective 01/01/02) | |||||||
|---|---|---|---|---|---|---|---|
| Type of Claimant | Law Section | Type of Claim | File Claim with | Claim Form | When to File | Allowable period in which to file a claim | Deadline Section |
| Licensed Suppliers & Jet Fuel Dealers | §8126 | Over-payment on tax returns filed | CDTFA | Written letter or CDTFA-101 | Any time within allowable period | Within three years from the last day of the month following the month for which the overpayment was made. | §8128 |
| Licensed Suppliers & Unlicensed Exporters | §8101 | Tax-Paid Exports | SCO | Form SCGR-1 | Any time within allowable period | Within three years from the date of purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. For suppliers claiming credit on a return in lieu of claiming a refund of tax, the credit must be claimed on a return filed within three months after the close of the calendar month in which the tax-paid fuel is exported. |
§8105 |
| Licensed Suppliers & Sellers & Exempt Users | §8101 §8101.1 §8101.7 |
Various | SCO | Form SCGR-1 | Annually or quarterly (if each quarterly claim is for $750 or more) | Within three years from the date of purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §8105 |
| Public Transportation | §8101.6 | SCO | Form SCGR-1 | Annually or quarterly (if each quarterly claim is for $750 or more) | Within three years from the date of purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §8105 | |
Back to the Special Taxes – Fuel Taxes Summary Page