Oil Spill Prevention and Administration Fee - Filing Claims for Refund

If you have overpaid the fee directly to the Board of Equalization, you may file a claim by using form BOE-101, Claim for Refund or Credit or file an amended return(s) stating the specific reason(s) for the overpayment.  Claims for refund should specify the period for which claim is being made and the amount of the refund being claimed. The claim for refund must be in writing, be signed by you, and state the reason(s) why an overpayment was made.