General Frequently Asked Questions (FAQs) - Filing Claims for Refund

  1. Do I have to fill out any special forms to file a claim for refund? Where can I get the forms?
  2. What documents do I have to submit to register and obtain an account number?
  3. What documentation should I send to support my claim for refund?
  4. Is there a time limit for filing a claim for refund?
  5. Can I file a claim for refund electronically?
  6. Where do I send my claim for refund?
  7. How do I correct a return after I filed it?
  8. How do I find out about the status of my claim for refund?
  9. The Notice of Refund states that the refund amount is subject to audit verification. What does that mean?
  10. If my claim is denied what are my appeal rights?
  11. Whom should I call for answers to other refund questions?

  1. Do I have to fill out any special forms to file a claim for refund? Where can I get the forms?

    Because of the special requirements of some Fuel Taxes Division programs, you must first register to obtain an account number and file using program-specific forms. See http://www.boe.ca.gov/sptaxprog/sptaxforms.htm or contact us. The most commonly used specialized forms that are required are:

    • BOE-770-DU, Diesel Fuel Claim for Refund on Nontaxable Uses,
    • BOE-770-DV, Diesel Fuel Ultimate Vendor Report/Claim for Refund, and
    • BOE-770-DZ, Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel.
  2. What documents do I have to submit to register and obtain an account number?

    You must furnish all the required documents requested on the application form. Required documents include copies of:

    • Corporate articles of incorporation or LLC agreement.
    • Partnership agreement.

    For officers, members, etc., listed on application:

    • Driver license or state ID card.
    • Social security card or another document that shows the social security number (paycheck stub or W-2 form) or a Mexican voter registration card.

    For out-of-state or foreign corporations or LLCs, copy of:

    • Certificate of Qualification issued by the California Secretary of State's office.

    You must also include form BOE-392, Power of Attorney, if you wish to designate someone to act on your behalf or are filing a claim for refund on behalf of someone else.

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  3. What documentation should I send to support my claim for refund?

    The documentation needed is dependent upon the type of tax or fee being claimed, the nature of your transaction(s), and the reason for the claim for refund. Generally, the supporting documentation should include evidence, such as copies of invoices showing the tax was paid, the grounds or reasons why the tax is subject to refund, and a worksheet showing how the refund amount was calculated. The Fuel Taxes Division will notify you if additional information or documentation is needed.

  4. Is there a time limit for filing a claim for refund?

    Yes. The limitations differ depending on the tax or fee program for which you are filing a claim for refund. See the "Summary of Major Claim for Refund Provisions" webpage for a summary of the types of claims for refund and the time limitations.

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  5. Can I file a claim for refund electronically?

    We are currently accepting only certain tax forms and file formats electronically. Participants must pass certification testing for each tax form and file format. Some file formats may not apply to all tax forms. For more information, please visit our Electronic Filing Information - Motor Fuels Tax E-Filing webpage.

  6. Where do I send my claim for refund?

    Send your claim to the address below unless you are filing a claim under the Motor Vehicle Fuel Tax or the Water Rights Fee program. See the individual program refund description for an explanation of the exceptions.

    Error processing SSI file

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  7. How do I correct a return after I filed it?

    If you need to correct a return or claim for refund, send a letter detailing the changes and include an amended claim for refund or return that shows the corrected information and the refund amount.

  8. How do I find out about the status of my claim for refund?

    Contact Special Taxes and Fees. Have your account number and the case ID number of your claim for refund available.

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  9. The Notice of Refund states that the refund amount is subject to audit verification. What does that mean?

    We periodically select accounts for an in-depth review. We may recover all or part of a refund from you if we find that the refund or credit amount given to you was wrong.

  10. If my claim is denied what are my appeal rights?

    See "Filing a Claim for Refund" in our Publication 17, Appeals Procedures.

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  11. Whom should I call for answers to other refund questions?

    Contact Special Taxes and Fees. Please provide a contact name and daytime telephone number in case we need more information.