Summary Table of Fuel Taxes Division Claims for Refund - Filing Claims for Refund

Fuel Taxes Division Summary of Major Claim for Refund Provisions

Use 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
Vendors	§9151	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 reporting period for which the overpayment was made.	§9152
Users	§9151	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 reporting period for which the overpayment was made.	§9152
Users	§9151	Credit tax return	BOE	BOE 501-AU	Quarterly or annually as registered	Within three years from the last day of the month following the reporting period for which the overpayment was made.	§9152
Exempt Bus Operators	§9151	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 reporting period for which the overpayment was made.	§9152
Exempt Bus Operators	§9151	Credit tax return	BOE	BOE-501-AB	Quarterly or annually as registered	Within three years from the last day of the month following the reporting period for which the overpayment was made.	§9152