Summary Table of Fuel Taxes Division Claims for Refund - Filing Claims for Refund

Fuel Taxes Division Summary of Major Claim for Refund Provisions

Childhood Lead Poisoning Prevention Fee
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
Architectural Coating Distributors	§43451	Fee overpayment	BOE	Written letter or BOE-101	Any time within allowable period	Within the later of three years from the due date of the payment for which the overpayment was made, Six months from the finality date or six months from the date of payment,	§43452
Motor Vehicle Fuel Distributors	§43451	Fee overpayment	BOE	Written letter or BOE-101	Any time within allowable period	Within the later of three years from the due date of the payment for which the overpayment was made, Six months from the finality date or six months from the date of payment.	§43452
Facilities Releasing Lead	§43451	Fee overpayment	BOE	Written letter or BOE-101	Any time within allowable period	Within the later of three years from the due date of the payment for which the overpayment was made, Six months from the finality date or six months from the date of payment.	§43452