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Registration - Filing Claims for Refund

Generally, taxpayers and feepayers who do not have a fuel tax or fee account, license, or permit must register by completing form BOE-400-FTA, California Fuel Taxes/Fees Application, or form BOE-400-FCO, Supplier and/or Ultimate Vendor License Application, before filing a claim for refund. 

Send the application to:

Board of Equalization
Fuel Taxes Division, MIC:30
P.O. Box 942879
Sacramento, CA 94279-0030

If you are not sure which application to use, contact the Fuel Taxes Division for help.

If you have a change in your business and have not yet notified the Fuel Taxes Division, complete the applicable parts of form BOE-345-SP, Notice of Business Change, and return it with your claim for refund form by mailing it to the Fuel Taxes Division at the address shown above.  Retain proof of mailing of this form.