Aircraft Jet Fuel Tax - Filing Claims for Refund

Overpayment by Aircraft Jet Fuel Dealers

Aircraft Jet Fuel Dealers who overpay their tax on their Aircraft Jet Fuel Dealer Tax Return may file a claim for refund with Special Taxes and Fees using form BOE-101, Claim for Refund or Credit. The claim for refund must be in writing and signed by the claimant. The claim for refund must provide the reason(s) for the overpayment and specify the period during which the overpayment occurred.

Overpayment by Aircraft Jet Fuel Users and Nonusers

Aircraft Jet Fuel Users and nonusers may not file a claim for refund for taxes paid in error when purchasing jet fuel. Aircraft Jet Fuel Users who overpaid the aircraft jet fuel tax to a dealer in error may request a refund of the tax from the dealer. Persons who are not an Aircraft Jet Fuel User who are charged tax in error by their dealer should request a refund of the tax from the dealer.

Jet Fuel Tax Frequently Asked Questions (FAQs)