Interest on Claims for Refund - Filing Claims for Refund

We will pay you interest on any refund of tax at the modified adjusted rate per month, as identified on the interest rate table, with the following exceptions:

  1. No interest is allowed on credits taken on tax returns.
  2. Interest will not be allowed if we find that an overpayment was made intentionally or carelessly.
  3. No interest is due if we pay a claim for refund filed by you for exports, exempt uses, or exempt sales of tax-paid diesel fuel within 20 days of our receipt of a properly completed claim form. See section 60511 of the Diesel Fuel Tax Law. In general, these are claims you file on the following forms:
    1. BOE-770-DU, Diesel Fuel Claim for Refund on Nontaxable Uses.
    2. BOE-770-DV, Diesel Fuel Ultimate Vendor Report/Claim for Refund.
    3. BOE-770-DVW, Diesel Fuel Tax Claim for Refund-Sales to Ultimate Purchasers.
    4. BOE-770-DZ, Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel.

For more information about when interest applies, see Publication 75, Interest and Penalties, or Contact us .