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

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