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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 35039

35039. Filing a Claim for Refund.

Reference: Sections 6902, 8128, 9152, 30178, 30178.1, 30362, 38602, 40112, 41101, 43452, 45652, 46502, 50140, 55222, 60501, 60502, 60507 and 60522, Revenue and Taxation Code.

(a) A claim for refund and related documents filed under any tax law administered by CDTFA other than the Sales and Use Tax Law may be filed as specified in subdivision (c) of regulation 35015 for the filing of a petition for redetermination.

(b) Except as provided in subdivision (c), a claim for refund and related documents under the Sales and Use Tax Law may be filed as set forth in this subdivision, or as otherwise expressly provided on CDTFA's website at www.cdtfa.ca.gov.

(1) Hand delivery: Audit Determination and Refund Section, MIC 39, California Department of Tax and Fee Administration, 450 N Street, Sacramento, CA 95814.

(2) Mailing address: Audit Determination and Refund Section, MIC 39, California Department of Tax and Fee Administration P.O. Box 942879 Sacramento, CA 94279-0039.

(3) Email address: BTFD-ADRS@cdtfa.ca.gov.

(4) Facsimile number: (916) 445-2202.

(c) A claim for refund of tax paid to the Department of Motor Vehicles and related documents may be filed as set forth in this subdivision, or as otherwise expressly provided on CDTFA's website at www.cdtfa.ca.gov.

(1) Hand delivery: Consumer Use Tax Section, MIC 37, California Department of Tax and Fee Administration, 450 N Street, Sacramento, CA 95814.

(2) Mailing address: Consumer Use Tax Section, MIC 37, California Department of Tax and Fee Administration P.O. Box 942879 Sacramento, CA 94279-0037.

(3) Email address: BTFD-ADRS@cdtfa.ca.gov.

(4) Facsimile number: (916) 324-2491.

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, the first sentence was reformatted as subdivision (a); the second sentence was reformatted as subdivision (b); subdivisions (a) through (d) were renumbered as subdivision (b)(1) through (4); "A" was replaced with "Except as provided in subdivision (c), a" at the beginning of and "regulation" was replaced with "subdivision" in the middle of reformatted subdivision (b); "BTFD-" was added to the beginning of "ADRS@cdtfa.ca.gov" in renumbered subdivision (b)(3); and new subdivision (c) was added. (The regulation incorporates provisions from regulation 5233 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