Summary of Diesel Fuel Claim for Refund Statutes and Time Frames
| Diesel 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 |
| Licensed Ultimate Vendors | §60502 | Sales to Ultimate Purchasers | CDTFA | CDTFA-770-DV | Monthly | Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §60507 |
| Licensed Ultimate Vendors | §60502 | Sales to Ultimate Purchasers | CDTFA | CDTFA-770-DVW | Weekly (total claim must be at least $200) | Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §60507 |
| Licensed Suppliers | §60501 §60502 |
Credit tax return | CDTFA | CDTFA-501-DD | Monthly | Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §60507 |
| Licensed Suppliers | §60521 | Overpayment on tax return filed | CDTFA | Written letter or CDTFA-101 | Any time within allowable period | Within three years from the last day of the month following the month for which the overpayment was made. | §60522 |
| Govt. | §60501 | Credit tax return | CDTFA | CDTFA-501-DG | Quarterly | Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §60507 |
| Govt. Entities | §60521 | Overpayment on tax return filed | CDTFA | Written letter or CDTFA-101 | Any time within allowable period | Within three years from the last day of the month following the month for which the overpayment was made. | §60522 |
| Diesel Users | §60521 | Nontaxable Uses | CDTFA | CDTFA-770-DU | Any time within allowable period | Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §60507 |
| Exporters and Exempt Sales | §60501 | Nontaxable Sales and Exports | CDTFA | CDTFA-770-DZ | Any time within allowable period | Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §60507 |
| Qualified Highway Vehicle Operators | §60521 | Overpayment on tax returns filed | CDTFA | Written letter or CDTFA-101 | Any time within allowable period | Within three years from the last day of the month following the month for which the overpayment was made. | §60522 |
| Licensed Supplier or Any Other Person | §60501 | Tax-paid Lost Fuel | CDTFA | Written letter or CDTFA-101 | Any time within allowable period | Within three years from the date of purchase or, if the tax was not invoiced at the time of the purchase of the diesel fuel, the application for refund shall be filed within six months after the receipt of an invoice for the tax, whichever period expires later. | §60507 |
| Exempt Bus Operators | §60521 | Overpayment on tax returns filed | CDTFA | Written letter or CDTFA-101 | Any time within allowable period | Within three years from the last day of the month following the month for which the overpayment was made. | §60522 |
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