California Code of Regulations
Title 18 - Public Revenues
Division 5 - California Department of Tax and Fee Administration
Chapter 1 - Appeals
Article 3 - Claims for Refund
Section 35034 - Limitation Period for a Claim for Refund

(a) A refund requested in a claim for refund cannot be approved unless the claim for refund is filed within the time periods provided in this regulation.

(b) Except as stated in this regulation, a claim for refund is timely if it is filed prior to the expiration of the last of the following time periods:

(c) Cigarette and Tobacco Products Tax Law.

(d) Emergency Telephone Users Surcharge Law. Instead of the period stated in subdivision (b)(1), a claim for refund of an overpayment made under the Emergency Telephone Users Surcharge Law is timely if filed within three years after the last day of the second month following the close of the month for which the claimed overpayment was made.

(e) Hazardous Substances Tax Law, Fee Collection Procedures Law, Integrated Waste Management Fee Law, Underground Storage Tank Maintenance Fee Law, and Oil Spill Response, Prevention, and Administration Fees Law. Instead of the period stated in subdivision (b)(1), a claim for refund of an overpayment made under the Hazardous Substances Tax Law, Fee Collection Procedures Law, Integrated Waste Management Fee Law, Underground Storage Tank Maintenance Fee Law, and Oil Spill Response, Prevention, and Administration Fees Law is timely if filed within three years after the due date of the payment for the period for which the overpayment was made.

(f) Diesel Fuel Tax Law. Instead of the period stated in subdivision (b)(1), a claim for refund filed under Revenue and Taxation Code section 60501 (diesel fuel lost, sold, or removed) or 60502 (ultimate vendor claims) is timely if filed within three years from the date of the purchase of the diesel fuel to which the claim relates, or, if the tax was not invoiced at the time of the purchase of the diesel fuel, six months after the receipt of an invoice for the tax, whichever period expires later.

(g) Waivers. In addition to the periods stated above, except for a claim under the Emergency Telephone Users Surcharge Law or a claim described in subdivision (h), a claim for refund is also timely if filed for a reporting period covered by a waiver executed by the taxpayer and accepted by BTFD which extends the time for issuance by BTFD of a notice of determination to the taxpayer, provided the claim for refund is filed before the expiration of the period agreed upon in the waiver.

(h) Financially Disabled Individuals.

(i) Levies and Liens. A claim for refund for an overpayment of tax collected by means of levy, through the use of liens, or by other enforcement procedures is timely if filed within three years of the overpayment, provided the tax was collected pursuant to one of the following laws: Sales and Use Tax Law, Use Fuel Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Law, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law.

(j) A timely filed claim for refund for an overpayment made on a determination that is filed in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination provided that the determination was issued pursuant one of the following laws: Sales and Use Tax Law, Use Fuel Tax Law, Cigarette and Tobacco Products Tax Law, Energy Resources Surcharge Law, Emergency Telephone Users Surcharge Act, Hazardous Substances Tax Law, Integrated Waste Management Fee Law, Oil Spill Response, Prevention, and Administration Fees Law, Underground Storage Tank Maintenance Fee Law, Fee Collection Procedures Law, and Diesel Fuel Tax Law.