Summary of Diesel Fuel Claim for Refund Statutes and Time Frames

Diesel Fuel Tax
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
Licensed Ultimate Vendors §60502 Sales to Ultimate Purchasers BOE BOE-770-DV Monthly Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §60507
Licensed Ultimate Vendors §60502 Sales to Ultimate Purchasers BOE BOE-770-DVW Weekly (total claim must be at least $200) Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §60507
Licensed Suppliers §60501
§60502
Credit tax return BOE BOE-501-DD Monthly Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §60507
Licensed Suppliers §60521 Overpayment on tax return filed BOE Written letter or BOE-101 Any time within allowable period Within three years from the last day of the month following the month for which the overpayment was made. §60522
Govt.
Entities
§60501 Credit tax return BOE BOE-501-DG Quarterly Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §60507
Govt.
Entities
§60521 Overpayment on tax return filed BOE Written letter or BOE-101 Any time within allowable period Within three years from the last day of the month following the month for which the overpayment was made. §60522
Diesel Users §60521 Nontaxable Uses BOE BOE-770-DU Any time within allowable period Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §60507
Exporters and
Exempt Sales
§60501 Nontaxable Sales and Exports BOE BOE-770-DZ Any time within allowable period Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §60507
Qualified Highway Vehicle Operators §60521 Overpayment on tax returns filed BOE Written letter or BOE-101 Any time within allowable period Within three years from the last day of the month following the month for which the overpayment was made. §60522
Licensed Supplier
or
Any Other Person
§60501 Tax-paid Lost Fuel BOE Written letter or BOE-101 Any time within allowable period Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §60507
Exempt
Bus Operators
§60521 Overpayment on tax returns filed BOE Written letter or BOE-101 Any time within allowable period Within three years from the last day of the month following the month for which the overpayment was made. §60522

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