General Special Taxes and Fees – 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.

If you are making installment payments on a final Notice of Determination (billing) and are disputing your tax liability, you may file one timely claim for refund to cover all future payments applied to that billing, and any prior payments that remain within the applicable statute of limitations. If you are disputing more than one billing, you must file a timely claim for refund for each separate billing. (Prior to January 1, 2017, a separate claim was required for each partial payment or installment payment.) For more information, see Publication 17, Appeals Procedures and Publication 117, Filing a Claim for Refund.