Fuel Taxes Division Summary of Major Claim for Refund Provisions

Motor Vehicle Fuel Tax (effective 01/01/02)
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 Suppliers
&
Jet Fuel Dealers
§8126 Over-
payment
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. §8128
Licensed Suppliers
&
Unlicensed Exporters
§8101 Tax-Paid Exports SCO Form SCGR-1 Any time within allowable period

Within three years from the date of purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later.

For suppliers claiming credit on a return in lieu of claiming a refund of tax, the credit must be claimed on a return filed within three months after the close of the calendar month in which the tax-paid fuel is exported.

§8105
Licensed Suppliers
& Sellers
& Exempt
Users
§8101
§8101.1
§8101.7
Various SCO Form SCGR-1 Annually or quarterly (if each quarterly claim is for $750 or more) Within three years from the date of purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §8105
Public Transportation §8101.6   SCO Form SCGR-1 Annually or quarterly (if each quarterly claim is for $750 or more) Within three years from the date of purchase of the motor vehicle fuel or, if the tax was not invoiced at the time of the purchase of the motor vehicle fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. §8105

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