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	CDTFA	Written letter or CDTFA-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	CDTFA	Written letter or CDTFA-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	CDTFA	CDTFA 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	CDTFA	Written letter or CDTFA-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	CDTFA	CDTFA-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