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Business Taxes Law Guide—Revision 2024
California Department of Tax and Fee Administration
Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration
Chapter 1. Appeals
Article 3. Claims for Refund
Rule 35034
35034. Limitation Period for a Claim for Refund.
Reference: Sections 6902, 6902.3, 6902.4, 6902.6, 8128, 8128.1, 9152, 9152.1, 9152.2, 9152.3, 30178, 30178.1, 30178.3, 30362, 30362.1, 30362.2, 38602, 38602.5, 40112, 40112.1, 40112.2, 40112.3, 41101, 41101.1, 41101.2, 41101.3, 43452, 43452.1, 43452.2, 43452.3, 45652, 45652.1, 45652.2, 45652.3, 46502, 46502.1, 46502.2, 46502.3, 50140, 50140.1, 50140.2, 50140.3, 55222, 55222.1, 55222.2, 55222.3, 60507, 60522, 60522.1, 60522.2 and 60522.3, Revenue and Taxation Code.
(a) A refund requested in a claim for refund cannot be approved unless the claim for refund is filed within the time periods provided in this regulation.
(b) Except as stated in this regulation, a claim for refund is timely if it is filed prior to the expiration of the last of the following time periods:
(1) Three years from the last day of the calendar month following the close of the reporting period for which the claimed overpayment was made;
(2) Six months from the date the determination became final, if the claimed overpayment was made under the notice of determination; or
(3) Six months from the date of the claimed overpayment.
(c) Cigarette and Tobacco Products Tax Law.
(1) Stamps and Meter Register Settings. Instead of the period stated in subdivision (b)(1), a claim for refund of an overpayment made with regard to a purchase of stamps or meter register settings is timely if filed within three years from the due date for payment of the purchase for which the claimed overpayment was made.
(2) Other Claims for Refund. Instead of the period stated in subdivision (b)(1), a claim for refund filed under the Cigarette and Tobacco Products Tax Law other than a claim for refund of an overpayment made with regard to a purchase of stamps or meter register settings is timely if filed within three years from the 25th day after the close of the monthly period for which the claimed overpayment was made.
(3) Exported Tobacco Products. The periods stated in subdivisions (b) and (c)(1) and (2) do not apply to a claim for refund based upon the grounds that the tobacco products with respect to which the tax was paid were exported; a claim for refund based on such grounds is timely only if filed within three months after the close of the calendar month in which the export of the tobacco products is claimed to have occurred.
(d) Emergency Telephone Users Surcharge Law. Instead of the period stated in subdivision (b)(1), a claim for refund of an overpayment made under the Emergency Telephone Users Surcharge Law is timely if filed within three years after the last day of the second month following the close of the month for which the claimed overpayment was made.
(e) Hazardous Substances Tax Law, Fee Collection Procedures Law, Integrated Waste Management Fee Law, Underground Storage Tank Maintenance Fee Law, and Oil Spill Response, Prevention, and Administration Fees Law. Instead of the period stated in subdivision (b)(1), a claim for refund of an overpayment made under the Hazardous Substances Tax Law, Fee Collection Procedures Law, Integrated Waste Management Fee Law, Underground Storage Tank Maintenance Fee Law, and Oil Spill Response, Prevention, and Administration Fees Law is timely if filed within three years after the due date of the payment for the period for which the overpayment was made.
(f) Diesel Fuel Tax Law. Instead of the period stated in subdivision (b)(1), a claim for refund filed under Revenue and Taxation Code section 60501 (diesel fuel lost, sold, or removed) or 60502 (ultimate vendor claims) is timely if filed within three years from the date of the purchase of the diesel fuel to which the claim relates, or, if the tax was not invoiced at the time of the purchase of the diesel fuel, six months after the receipt of an invoice for the tax, whichever period expires later.
(g) Waivers. In addition to the periods stated above, except for a claim under the Emergency Telephone Users Surcharge Law or a claim described in subdivision (h), a claim for refund is also timely if filed for a reporting period covered by a waiver executed by the taxpayer and accepted by BTFD which extends the time for issuance by BTFD of a notice of determination to the taxpayer, provided the claim for refund is filed before the expiration of the period agreed upon in the waiver.
(h) Financially Disabled Individuals.
(1) The periods described in subdivisions (b), (c)(2), (d), and (e) are suspended during any period of an individual’s life that the individual is financially disabled.
(2) An individual is financially disabled if:
(A) The individual is unable to manage his or her financial affairs by reason of a medically determinable physical or mental impairment of the individual that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months; and
(B) Proof of the individual’s impairment is provided.
(3) An individual is not financially disabled during any period that the individual’s spouse or any other person is authorized to act on behalf of the individual in financial matters.
(4) This subdivision does not apply to a claim for refund of an overpayment made with respect to purchases of stamps or meter register settings filed under the Cigarette and Tobacco Products Tax Law.
(i) Levies and Liens. A claim for refund for an overpayment of tax collected by means of levy, through the use of liens, or by other enforcement procedures is timely if filed within three years of the overpayment, provided the tax was collected pursuant to one of the following laws: Sales and Use Tax Law, Use Fuel Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Law, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law.
(j) A timely filed claim for refund for an overpayment made on a determination that is filed in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination provided that the determination was issued pursuant one of the following laws: Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law.
History—New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. When the regulation was refiled September 17, 2018, subdivision (j) was added to the regulation’s text and references to Revenue and Taxation Code sections 6902.6, 9152.3, 30362.2, 40112.3, 41101.3, 43452.3, 45652.3, 46502.3, 50140.3, 55222.3, and 60522.3 were added to the regulation’s reference note. (The regulation incorporates provisions from regulation 5231 in division 2.1.)
Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.