Summary of Use Fuel Claim for Refund Statutes and Time Frames

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

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