General - Filing Claims for Refund

Board of Equalization publication 117, Filing a Claim for Refund, details the general requirements for filing a claim for refund and includes form BOE-101, Claim for Refund or Credit, and instructions. Mail claims to:

Board of Equalization
Special Taxes and Fees
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033

The Fuel Taxes Division programs also have some special requirements not included in publication 117. Be sure to review the Program Specific Guidelines and Procedures for the individual Fuel Taxes Division programs to ensure you include all required information with your claim for refund.

General Claim for Refund Frequently Asked Questions (FAQs)