Information Update

You may now file a claim for refund using the California Department of Tax and Fee Administration (CDTFA) online services at 
onlineservices.cdtfa.ca.gov. 
To submit a claim for refund, simply log in using your username and password, and click on the account for which you want to 
request a refund. The claim for refund is located under the I Want To section, More subsection. Simply select the Submit a Claim for 
Refund link, and follow the prompts.

CDTFA-101 (FRONT) REV. 20 (8-23)                                                                                               STATE OF CALIFORNIA
CLAIM FOR REFUND OR CREDIT                                        CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
                                                             (Instructions on back)
NAME OF TAXPAYER(S)                                               CDTFA ACCOUNT NUMBER (only list one account number per claim)

SOCIAL SECURITY NUMBER(S)* OR EMPLOYER IDENTIFICATION NUMBER      GENERAL PARTNER(S) (if applicable)

BUSINESS NAME (if applicable)                                     BUSINESS LOCATION ADDRESS (if applicable)

MAILING ADDRESS (if applicable)

Please select the tax or fee program that applies to your claim for refund or credit.
  Sales and Use Tax                           		 Alcoholic Beverage Tax                               		 Natural Gas Surcharge
  Lumber Assessment                           	 		 	California California Electronic Cigarette Excise 	 		 	Occupational Lead Poisoning 
                                                 Tax                                                     Prevention Fee
   Prepaid Mobile Telephony 
    Services (MTS) Surcharge                  		 California Tire Fee                                  	 		 	Oil Spill Response, Prevention, and 
                                                                                                         Administration Fees
For overpayments of use tax by a              		 Cannabis Taxes
purchaser of a vehicle or undocumented                                                                		 Tax on Insurers
                                              				Childhood Lead Poisoning 
vessel to the Department of Motor                Prevention Fee                                       		 Timber Yield Tax
Vehicles (DMV), please complete 
CDTFA-101-DMV, Claim for Refund or            		 Cigarette and Tobacco Products Tax                   				Underground Storage Tank 
                                                                                                         Maintenance Fee
Credit for Tax Paid to DMV.                   	 		 	Covered Electronic Waste Recycling 
                                                 Fee                                                  		 Use Fuel Tax
                                                                                                      		 Water Rights Fee
                                              		 Diesel Fuel Tax
                                              	 		 	Emergency Telephone Users                         For the above tax/fee programs,  
                                                 Surcharge                                            mail your completed form to:
For the above tax/fee programs,               	 		 	Energy Resources (Electrical)                     California Department of  
mail your completed form to:                     Surcharge                                            Tax and Fee Administration 
California Department of                                                                              Appeals and Data Analysis Branch  
Tax and Fee Administration                    		 Hazardous Substances Tax                             MIC:33 
Audit Determination and                       		 Integrated Waste Management Fee                      PO Box 942879 
Refund Section MIC:39                                                                                 Sacramento, CA 94279-0033
PO Box 942879                                 		 Lead-Acid Battery Fee
Sacramento, CA 94279-0039                     		 Lithium Extraction Excise Tax                        Or email to: adab@cdtfa.ca.gov
Or email to: BTFD-ADRS@cdtfa.ca.gov           		 Marine Invasive Species Fee
                                              		 Motor Vehicle and Jet Fuel Taxes

The undersigned hereby makes a claim for refund or credit of $                     , or such other amounts as may be established, in 
tax, interest, and penalty in connection with:
  Return(s) filed and paid for the period                                      through  
		 Determination(s)/billing(s) dated                                           and paid  
  Other (describe fully):
Basis for refund (required):

Supporting documentation, including amended return(s),           is attached.        will be provided upon request.
SIGNATURE                                                         DATE SIGNED

PRINT NAME                                                        CONTACT PERSON (if other than signatory)

TITLE OR POSITION                                TELEPHONE NUMBER TITLE OR POSITION OF CONTACT PERSON                          TELEPHONE NUMBER

EMAIL ADDRESS                                                     EMAIL OF CONTACT PERSON

*See CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed, regarding disclosure of the applicable social security number.

CDTFA-101 (BACK) REV. 20 (8-23)

                               INSTRUCTIONS FOR COMPLETING CLAIM FOR REFUND
When submitting a claim for refund or credit, you must provide the time period covered by the claim, explain the specific grounds 
upon which the claim is based, and provide documentation that supports the claim. The documentation should be detailed, include 
amended returns, and provide proof of the overpayment. Please include your documentation with your claim for refund or credit (or, 
if the documentation is extensive, please have it readily available upon request).

What You Need to Know                                                         How to Submit Your Claim 
                                                                              Choose one of the following:
• Your claim must be filed within the statute of limitations for the  
  tax or fee program.*                                                        • Log in with your username and password on our 
• Compliance with the statute of limitations is based on the filing               website at onlineservices.cdtfa.ca.gov. Click on the 
  date of your claim.                                                             account for which you want to request a refund, and 
                                                                                  select the More link under the I Want To section. 
• Your filing date is the date of mailing (postmark), the electronic              Then select the Submit a Claim for Refund link, and 
  transmittal date (when applicable), or the date that you personally             follow the prompts.
  deliver your claim to your nearest CDTFA office. This date may differ 
  from the date signed.                                                       • Mail, email, or fax as applicable to the appropriate 
                                                                                  location listed on the front page.
• You may only list one account number per claim form. If you are  
  claiming a refund for multiple tax or fee programs, a separate              • Hand-deliver to any CDTFA office (for a list of CDTFA 
  form is needed for each account.                                                offices, please visit our website at  
                                                                                  www.cdtfa.ca.gov).
• If your claim is for a refund of a partial payment or installment 
  payment, your claim will cover all future payments applied to a single      For More Information
  determination. If you have been issued more than one Notice of              • Call our Customer Service Center at  
  Determination (determination), you need to file a claim for refund for each     1-800-400-7115 (CRS:711) to be directed to the 
  separate determination to ensure that all future payments associated            specific office responsible for your tax or fee account.
  with that determination are covered. 
                                                                              • See publication 117, Filing a Claim for Refund.
• This form should only be completed if an overpayment has been 
                                                                              • See publication 17, Appeals Procedures: Sales and 
  made. Otherwise, you can amend your return by logging in with your 
                                                                                  Use Taxes and Special Taxes and Fees.
  username and password on our website at onlineservices.cdtfa.ca.gov. 
  We will contact you if additional information is required to refund any 
  overpayment.
How to Complete the Claim Form
• Taxpayer Name and Account Number: Enter your name(s) and account number as registered with CDTFA. If you (claimant) are 
  not registered with CDTFA, enter the name(s) shown on the documents that support the claim for refund. Do not enter the business 
  name (DBA) unless it is also the name that is registered with CDTFA.
• Social Security Number (SSN) or Employer Identification Number (EIN): Disclosure of the applicable SSN(s) is required (see 
  CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed) even if you are not registered with CDTFA, as there are 
  instances where a refund (or portion thereof) or credit interest may be disclosed to the Internal Revenue Service. Failure to provide a 
  SSN or EIN may delay the processing of your claim for refund. Enter the SSN(s) of both spouses if you are filing a claim as a married 
  couple. Enter the SSN(s) of the general partner(s) and the name(s) of the partner(s) if the claimant is a partnership. Enter the EIN for 
  all other business entities.
• Refund Amount: Enter the amount of your claim.
• Overpayment Type: Check the appropriate box to indicate if your claim is for a return filing payment, determination or billing payment, 
  or any other type of overpayment, and enter the applicable dates. If you select “other,” fully explain the circumstances of your claim.
• Basis for Refund: Provide the basis or grounds for the claim, or describe the circumstances that caused the overpayment. Claims 
  for refund cannot be considered unless this field is completed.
• Business Name: Enter the name of the business. For example, if your name is John Doe and the DBA is XYZ Auto Repair, XYZ Auto 
  Repair should be entered.
• Signature and Title or Position: Sign your name as the preparer and include your title or position (for example, bookkeeper, 
  attorney, accountant, or taxpayer).
• Date Signed: Enter the date the claim form is signed.
• Contact Person (if other than signatory): You may use this line to designate a person (other than yourself) to contact, should 
  CDTFA have questions or require additional information. Such persons may be employees, consultants, accountants, attorneys, or 
  others as you designate. A signed CDTFA-392, Power of Attorney, may be required. 
• Telephone Number: Please include your telephone number (and contact person’s telephone number, if applicable).
• Email: Please include your email address (and contact person’s email address, if applicable). If you would like to communicate 
  through email, please include a signed CDTFA-82, Authorization for Electronic Transmission of Data.

* The time period for filing a claim for refund will vary depending on a number of factors, particularly the type of overpayment and the 
tax or fee program for which you are filing a claim for refund. Please check the appropriate laws and regulations for the specific tax 
or fee program for which you are filing a claim. You may also refer to publication 117 or publication 17 referenced above.