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
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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