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 |
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