Fuel Taxes Division Summary of Major Claim for Refund Provisions
| Underground Storage Tank Maintenance 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 |
| Owners or Interested Parties Filing Returns on Owner's Behalf |
§50139 | Overpayment on fee return filed | BOE | Written letter or BOE-101 | Any time within allowable period | Within three years from the due date of the payment for the period for which the overpayment was made. | §50140 |
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