Filing a Claim for Refund (Publication 117)

If you believe you have paid more taxes or fees (tax) than you owe, you may file a claim for refund. This publication explains how to file a claim and what you should expect.

How do I file a claim?

You may file a claim for refund using our online services. To submit a claim for refund, simply log in using your username and password and select the account for which you want to request a refund. Select the More link under the I Want To section, then select the Submit a Claim for Refund link and follow the prompts. For more information on specific programs, see Program Specific Guidelines.

You may also file a claim for refund using CDTFA-101, Claim for Refund or Credit, or by sending us a letter. Your claim must state all of the following:

  • The specific reasons you paid too much tax.
  • The amount of tax you overpaid. If you're not yet sure of the amount, you may file for an unspecified amount.
  • The reporting period or periods for which you paid too much tax. Your claim can cover more than one reporting period.

You must sign and date your claim. Please include your telephone number so that we can contact you if we have questions or need more information. To expedite the processing of your claim, you should send supporting documents such as copies of invoices or exemption certificates and any amended returns along with your claim. For more information, see Required Information.

Where do I send my paper claim?

If submitting a paper claim, send your sales and use tax claim for refund and supporting documents, including amended returns, to:

Refunds Section, MIC:39
California Department of Tax and Fee Administration
PO Box 942879
Sacramento CA 94279-0039

For certified mail or delivery service:

Refunds Section, MIC:39
California Department of Tax and Fee Administration
651 Bannon Street Suite 100
Sacramento CA 95811

Send your special tax and fee paper claim for refund and supporting documents to the address below, excluding claims for Diesel Fuel Tax, eWaste Fee, Lead-Acid Battery Fee, Motor Vehicle Fuel Tax, Tax on Insurers, or Water Rights Fee. For more information on the exceptions, see Program Specific Guidelines.

Appeals and Data Analysis Branch, MIC:33
California Department of Tax and Fee Administration
PO Box 942879
Sacramento CA 94279-0033

For certified mail or delivery service:

Appeals and Data Analysis Branch, MIC:33
California Department of Tax and Fee Administration
651 Bannon Street Suite 100
Sacramento CA 95811

What is the deadline for filing a claim for refund?

If you believe you have paid more tax than you owe and you wish to be refunded, you must file a timely claim for refund with us. Whichever of the following dates occurs last is your deadline to file a timely claim for refund:

  • Three years from the due date of the return on which you paid too much tax (except for Tax on Insurers). Filing an application for registration of your vehicle with the Department of Motor Vehicles (DMV) is generally considered a return and relieves you of further obligation to file with us.
  • Six months from the date you overpaid tax.
  • Six months from the date a determination (billing) became final, for most programs.
  • Three years from the date we collected an involuntary payment, such as from a levy or lien (except for Motor Vehicle Fuels Tax and Tax on Insurers, as the collection for these tax programs are handled by the State Controller’s Office).

Be sure to file your claim for refund by the applicable deadline. If you don't file on time, you will not receive a refund, even if you paid too much tax. For assistance in determining the deadline, please call our Customer Service Center at 1‑800‑400‑7115 (TTY:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Some special tax and fee programs, including fuel tax programs, have special requirements. For more information, see Program Specific Guidelines.

Please note: This description of claim filing limitation periods is very general and is not applicable to all taxes administered by us. Please use it only as a guideline and do not rely solely on it in filing a specific claim. Please check the appropriate laws and regulations for the specific tax for which you are filing a claim or contact the California Department of Tax and Fee (CDTFA) unit responsible for your tax account.

Installment payments made toward a billing

If you are making installment payments on a final Notice of Determination (billing) and are disputing your tax liability, you may file one timely claim for refund to cover all future payments applied to that billing and any prior payments that remain within the applicable statute of limitations. If you are disputing more than one billing, you must file a timely claim for refund for each separate billing.

Claim refund or credit for tax paid to DMV

If you purchase a vehicle through a private-party sale (not from a registered dealer), you must register it with DMV. Typically, DMV will charge you use tax on the transaction based upon the address of the location where the vehicle is registered. In some cases, the wrong tax rate may be charged when the address is based upon a ZIP Code that crosses a city or county line. You may want to verify your tax rate prior to going to DMV to ensure the correct amount of tax is charged.

To verify your tax rate, visit our Find a Sales and Use Tax Rate webpage to use the interactive map and enter the address where the vehicle was registered. Compare this rate to the rate you were charged when you registered the vehicle. If you paid the wrong amount to DMV, you may file a claim for refund and submit it to us.

Our California City & County Sales & Use Tax Rates webpage provides tax rate information and also explains recent tax rate changes, the history of sales and use tax rates, rates and effective dates of district taxes, and the combined sales, use, and district tax rate in certain cities and communities in California.

Example: You register your car at your home in Fresno County. You live near, but not in, the city of Reedley, which has a special tax district. Homes in the city of Reedley have the same ZIP Code as your home in Fresno. If the use tax rate charged by DMV includes the Reedley district tax, you are not liable for that district tax and are entitled to a refund of the overpaid district tax.

If DMV charges you a district tax for which you are not liable (for example, your address is located outside the district tax boundary) as described above, you have two options. You can:

  • Pay the correct tax at a CDTFA office and obtain a tax clearance before you register your vehicle with DMV, or
  • Pay the tax requested by DMV and file a claim for refund for any overpaid district tax and submit the claim to us.

To file a claim for refund on overpaid use tax to the DMV, please follow these steps:

  • Verify the correct tax rate for the address where your vehicle is registered.
  • Compare this rate to the rate you were charged at the time of registration with DMV.
  • If you were overcharged, you can file the claim to us online or download and submit CDTFA-101-DMV, Claim for Refund or Credit for Tax Paid to DMV, and your supporting documentation to us to request your refund.

To file your claim online, visit our online services, then select Claim for Refund for Tax Paid to DMV/FTB under the Limited Access Functions. Fill out the online form and submit any supporting documentation.

To file your paper claim, submit your completed CDTFA-101-DMV and supporting documentation to our Consumer Use Tax Section at the address below or to any CDTFA office:

Consumer Use Tax Section, MIC:37
California Department of Tax and Fee Administration
PO Box 942879
Sacramento CA 94279-0037

Please see publication 52, Vehicles and Vessels: Use Tax, or call our Customer Service Center at 1‑800‑400‑7115 (TTY:711) for assistance.

Revision August 2025