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Appeals Procedures

Sales and Use Taxes and Special Taxes and Fees



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Who should read  

this publication?

This publication provides 

general information about 

appeals procedures for sales 

and use taxes and for the 

numerous other business 

taxes and fees administered 

by the California 

Department of Tax and Fee 

Administration (CDTFA). 

We use the term “special 

taxes and fees” to refer to 

the business taxes and fees 

administered by CDTFA other 

than sales and use taxes. 

Page 23 lists all special 

taxes and fees administered 

by CDTFA.



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Table of Contents

Introduction ......................................................................................... 2

Appealing a Determination of Taxes or Fees Due .......................................... 4

Filing a Claim for Refund ...................................................................... 10

Filing an Action in Court ....................................................................... 13

Appealing a Finding of Successor’s Liability .............................................. 14

Other Types of Appeals ........................................................................ 15

Proposing a Settlement of a Disputed Tax or Fee Liability ............................... 17

Offer in Compromise ........................................................................... 20

If You File a Bankruptcy Petition .............................................................. 21

For More Information ........................................................................... 22

Note: The information in this publication is intended to be accurate as of its date of publication. 
As with all laws and regulations, those governing appeals are subject to change, and if there is a 
conflict between information in this publication and the laws or regulations, the applicable laws and 
regulations are controlling. To ensure that you have the most current information, please contact the 
CDTFA office responsible for your tax or fee account.

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                        Introduction

 If you disagree with a decision regarding your liability for taxes or fees, you can usually dispute that decision 
by filing a timely appeal. The majority of appeals are resolved after discussions with staff of CDTFA’s Business 
Tax and Fee Division. If your appeal is not resolved by those discussions, you may be able to appeal to CDTFA’s 
Appeals Bureau and then, if necessary, to the Office of Tax Appeals, an independent state agency created to 
hear such appeals.

Points to Remember
•  You may challenge an assessment for a tax or fee by submitting an appeal within the time limits set forth by law. 
You do not lose this right even if you initially agreed that the tax or fee is due, as long as you timely file your 
appeal. If you pay a tax or fee without appealing the assessment, you may still dispute the tax or fee by filing a 
claim for refund within the time limits set forth by law.

•  There are several steps involved in the appeals process. In some cases, an appeal can be referred back to a 
prior step. As a result, you may go through some steps in the appeals process more than once.

•  You may also seek a settlement of certain liabilities and claims for which you have a pending appeal (see 
page 17, “Proposing a Settlement of a Disputed Tax or Fee Liability”).

•  If you file an appeal, it is very important that you carefully read all notices and letters sent by CDTFA. Your 
appeal may be denied if you do not respond within the time limits stated in the notices and letters sent to you. 
If a filing deadline occurs on a Saturday, Sunday, or state holiday, it is extended to the next business day. For 
purposes of determining whether you have met a required deadline for documents you mail to CDTFA, the date 
of the postmark will be regarded as the filing date. All time periods described in this publication are calendar 
days, not business days.

•  Even if you appeal an assessment, interest will continue to accrue on any assessed tax or fee that is not paid, 
so, to stop the accrual of interest, you may want to pay some or all of the assessed tax or fee while your appeal 
is pending (see “A Note About Interest,” on the next page). You have the authority to indicate how you would 
like your payment to be applied. Your payment of an amount of assessed tax or fee disputed by your pending 
appeal will not be regarded as a concession that the amount paid was due.

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                                        Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019 

Make Sure You Have Complete and Current Information                         Gifts from Taxpayers
There may be minor differences between the procedures for sales             CDTFA employees are prohibited 
and use tax appeals and the procedures for special tax and fee              from soliciting or accepting, directly 
appeals. In addition, other state agencies may be involved in               or indirectly, any gift, gratuity, favor, 
the appeals process for certain special taxes and fees. If you              entertainment, loan, or any other thing 
have procedural questions, you should call the CDTFA unit that              of monetary value from a person or 
administers the specific tax or fee rather than relying solely on this      entity that the CDTFA employee knows 
publication (see contact information on pages 24 through 25).               or has reason to believe:
You may also obtain a copy of the applicable laws, regulations, 
                                                                            •  Has or is seeking to obtain 
or CDTFA publications that apply to your specific tax or fee online 
                                                                            contractual or other business or 
at www.cdtfa.ca.gov, or by calling CDTFA’s Customer Service 
                                                                            financial relations with CDTFA; or
Center at 1-800-400-7115 (CRS:711).
                                                                            •  Conducts business or other activities 
A Note About Interest                                                       that are regulated or monitored 
Interest continues to accrue on the amount of the taxes or fees due         by CDTFA under circumstances 
while your appeal is pending. You can stop interest from accruing by        from which it reasonably could 
paying the assessed taxes or fees. In deciding whether to pay some          be substantiated that the gift was 
or all of such taxes or fees while your appeal is pending, you may          intended to influence the employee 
wish to consider that the interest rate CDTFA pays on refunds (often        in his or her official capacity, or was 
called “credit interest”) is significantly lower than the interest rate you intended as a reward for any official 
must pay on amounts you owe CDTFA. For example, the interest rate           action performed by the employee.
charged on unpaid taxes or fees for the period July 1, 2012, through 
December 31, 2016, is six percent per year while the credit interest 
rate paid on refunds for the same period is zero percent; the interest 
rate charged on unpaid taxes or fees for the period July 1, 2017, 
through June 30, 2018, is seven percent per year while the credit 
interest rate paid on refunds for the same period is one percent per 
year. Interest rates may change every six months.

If CDTFA grants a refund and the credit interest rate exceeds zero 
percent, CDTFA usually pays credit interest on the amount of tax or 
fee refunded to you, unless it concludes that the overpayment was 
intentional or careless.

Please refer to the law and regulations for the specific instructions 
and interest calculation methods that apply to your situation.

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                 Appealing a Determination

                      of Taxes or Fees Due

If an audit finds that you have underpaid taxes or fees or if CDTFA otherwise determines that you owe additional 
amounts, CDTFA will send you a billing called, for most taxes and fees, a Notice of Determination or a Notice of 
Jeopardy Determination. The notice will state the amount of tax or fee and penalty due, plus the amount of interest that 
has accrued on the tax or fee due. If you do not agree with the amounts shown, you may appeal by filing a petition for 
redetermination (see next section), or you may pay the amount due and file a claim for refund (see page 10, “Filing a 
Claim for Refund”).

Information about the audit process is included in CDTFA publication 76, Audits, which is available online at 
www.cdtfa.ca.gov or by calling CDTFA’s Customer Service Center at 1-800-400-7115 (CRS:711).

Petition for Redetermination

Filing Deadline
An appeal of a Notice of Determination is called a petition for redetermination (petition). You must wait for the Notice 
of Determination to be issued before you file a petition; an appeal filed before the Notice of Determination is issued 
is not a valid petition. Generally, you have 30 days from the date the Notice of Determination was mailed to you to 
file a petition. If you do not file a petition before the filing deadline, your liability will be final and will be due and 
payable. An appeal filed after the filing deadline is not a valid petition. However, if you miss the filing deadline, you 
may still appeal the liability by paying the tax or fee determined to be due and then filing a timely claim for refund (see 
page 10, “Filing a Claim for Refund”).

For information on responding to a Notice of Jeopardy Determination, see page 16, “Appealing a Jeopardy 
Determination.”

Content of Your Petition
Your petition should include your tax or fee program account number and must:

•  Be in writing.

•  Identify the amount(s) you wish to dispute, if known (you may dispute all or part of the amount assessed by the 
Notice of Determination).

•  State the specific grounds or reasons you believe you do not owe the tax or fee; and

•  Be signed by you or your authorized representative.

Your petition may include a request for an appeals conference, which, if necessary, would be held by CDTFA’s 
Appeals Bureau.

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                                       Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019 

Your petition may also include a request that your case 
be considered under CDTFA’s Administrative Settlement 
Program. Review under the Settlement Program is confidential 
and will not affect your appeal rights. See page 17, 
“Proposing a Settlement of a Disputed Tax or Fee Liability,” 
for additional information regarding the Settlement Program.

Although you do not need to use a specific form for your 
petition and can, for example, submit your petition by letter, 
CDTFA provides a form you may use, CDTFA-416, Petition 
for Redetermination, a copy of which is included in this 
publication and is available online at www.cdtfa.ca.gov. You 
may also complete and file your petition online through your 
account on CDTFA’s website, www.cdtfa.ca.gov. A petition 
properly completed and submitted through your online 
account is regarded as satisfying the requirements that your 
petition be in writing and be signed.

Filing Your Petition

Unless you file your petition through your online account on          Review by the Business Tax and Fee 
CDTFA’s website, you will need to mail, email, or fax your petition   Division

to CDTFA.                                                             The Business Tax and Fee Division (BTFD) will 
If you are filing a petition to dispute a Notice of Determination for send you a letter confirming receipt of your 
sales and use tax, email your petition to                             petition. BTFD may request that you provide 
BTFDPetSection@cdtfa.ca.gov, or fax your petition to 1-916-324        evidence to support your position. You may 
0678, or mail your petition to:                                       amend your petition to state additional grounds 
                                                                      for disputing the determination while your 
Petitions Section, MIC:38 
                                                                      appeal is pending before CDTFA.
California Department of Tax and Fee Administration 
PO Box 942879                                                         After reviewing your petition and the evidence 
Sacramento, CA 94279-0038                                             you provide, BTFD will notify you by letter of 
                                                                      its conclusions. If BTFD concludes that your 
If you are filing a petition to dispute a Notice of Determination for 
                                                                      petition should be denied in whole or in part and 
a special tax or fee, email your petition to adab@cdtfa.ca.gov, or 
                                                                      you had not previously requested an appeals 
fax your petition to 1-916-323-9497, or mail your petition to:
                                                                      conference, the letter will ask whether you want 
Appeals and Data Analysis Branch, MIC:33                              an appeals conference; if you had previously 
California Department of Tax and Fee Administration                   requested an appeals conference, the letter may 
PO Box 942879                                                         ask that you confirm your request. If you do not 
Sacramento, CA 94279-0033                                             agree with BTFD’s conclusions and you wish to 

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

pursue your appeal to the next level, it is very important that you respond to BTFD’s letter within 30 days to request 
an appeals conference or to confirm your prior request, if applicable. Otherwise, if you do not timely request an 
appeals conference or, if asked to do so, confirm a prior request, a Notice of Redetermination will be issued to you 
based on BTFD’s conclusions and your appeal will end.

The Appeals Conference
If you dispute BTFD’s conclusion and have requested an appeals conference (and have confirmed that request if 
asked to do so), your case will be referred to the Appeals Bureau for an appeals conference to be held by an Appeals 
Bureau attorney or auditor who has had no prior involvement with your case.

BTFD will mail you a letter to notify you when it refers your case to the Appeals Bureau, and will include with that 
letter a Verification of Appeals Conference form, which you will be asked to complete and return within 15 days. 
The information requested on the form includes your current address, the name and address of your representative 
(if you have one), and your preferred location for the appeals conference. Unless you specify a different location, 
the appeals conference will generally be held in the CDTFA office that prepared your audit. You may use the form to 
request expedited scheduling of your appeals conference, which is discussed in the next section. 

More information about appeals conferences is included in CDTFA publication 142A, Appeals Conferences, which 
is available online at www.cdtfa.ca.gov or by calling CDTFA’s Customer Service Center at 1-800-400-711105 
(CRS:711).

Appeals Conference Scheduling and Notification
After receiving your case, the Appeals Bureau will schedule your appeals conference. The length of time it takes 
for the Appeals Bureau to schedule an appeals conference varies. Upon scheduling the appeals conference, the 
Appeals Bureau will mail a Notice of Appeals Conference to inform you of the date, time, and location of your 
appeals conference. The Notice of Appeals Conference will be mailed to you at least 45 days before the date of 
your appeals conference.

You can expedite the scheduling of your appeals conference by submitting a written request for expedited 
scheduling that indicates you agree to do one of the following:

•  Attend an appeals conference at CDTFA’s Headquarters office in Sacramento or at an office in Southern 
California designated by the Appeals Bureau;

•  Attend a video conference from certain CDTFA offices equipped with video conferencing capabilities; or

•  Participate in the appeals conference via telephone.

If you request expedited scheduling and agree to one of these three types of conferences, the Appeals Bureau will 
schedule your appeals conference and mail the Notice of Appeals Conference to you within 60 days of receiving 
your request. The Notice of Appeals Conference may be sent to you less than 45 days before the date of your 
appeals conference, but will not be sent to you less than 21 days before the date of your appeals conference unless 
you consent to a shorter period.

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                                      Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019 

The Appeals Bureau will include a Response to Notice of          Conduct of the Appeals Conference; 
                                                                 Submissions
Appeals Conference form with your Notice of Appeals 
Conference, and will request that you confirm your               The appeals conference is intended to be an informal 
attendance at the appeals conference by completing and           discussion of relevant facts and applicable law 
returning the form within 15 days. You may also indicate         concerning your appeal. The representative(s) of BTFD 
on the response form that you waive your appearance              will be present, and where another state agency is a 
at the appeals conference (meaning that you still dispute        party to the dispute, the representative(s) of that agency 
the liability but do not wish to make a presentation at the      may also be present. Rules of evidence are not strictly 
appeals conference). If you waive your appearance at             followed. The purpose of the appeals conference is for 
the appeals conference, or if you otherwise fail to appear       you and BTFD to present your respective arguments 
for the appeals conference, the appeals conference               and supporting evidence to the Appeals Bureau.

will be held as scheduled in your absence, and the               While you may submit written arguments and 
representative(s) of BTFD (and other state agency, if            documentary evidence during the appeals conference, 
applicable) will be permitted to make a presentation at          we strongly encourage you to submit your written 
the appeals conference in your absence.                          arguments and documentary evidence before the 
                                                                 appeals conference. For example, you can include 
Recording Your Appeals Conference
                                                                 your written arguments and documentary evidence 
If you would like to record the appeals conference, you 
                                                                 when you return your completed Response to Notice of 
must check the appropriate box on the Response to Notice 
                                                                 Appeals Conference form. If you provide the Appeals 
of Appeals Conference form and provide a copy of the 
                                                                 Bureau your written arguments and documentary 
recording or transcript to the Appeals Bureau and to BTFD 
                                                                 evidence in advance of the appeals conference, the 
(and other state agency, if applicable). The recording and 
                                                                 Appeals Bureau will be better prepared to understand 
the providing of copies is at your own expense. While 
                                                                 and consider your position during the appeals 
the Appeals Bureau generally does not record appeals 
                                                                 conference.
conferences, if it decides to do so, it will notify you prior to 
the appeals conference and will provide you a copy of the 
recording or transcript at no expense.

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

You may submit written arguments and documentary evidence after the appeals conference only with the consent or 
at the request of the Appeals Bureau. If you would like to submit additional arguments or documentary evidence, you 
may, during the appeals conference, request permission to do so. BTFD may also make such a request. If the Appeals 
Bureau concludes that a party’s request to make an additional submission should be accepted, the requesting party 
will generally be allowed 15 to 30 days to make the submission. (While a request to make an additional submission 
is generally granted, the purpose should be to address matters that arise during the appeals conference.) Where a 
post-conference submission is allowed, the other party is generally allowed 15 to 30 days to make a submission in 
response.

Whether or not you or BTFD asks to submit additional arguments or evidence, the Appeals Bureau may request, 
during or after the appeals conference, that you or BTFD, or both, submit additional argument or evidence, or provide 
clarification of the issues in dispute.

Appeals Bureau Decision
After the appeals conference, the Appeals Bureau will prepare a written decision containing its analysis and conclusion 
for the resolution of your case. The four basic types of decisions are: (1) that your appeal be granted in full; (2) that 
your appeal be denied in full; (3) that your appeal be granted in part and denied in part; or (4) that BTFD perform a 
“reaudit” in accordance with directions set forth in the decision. If the decision orders that your appeal be granted, 
denied, or granted in part and denied in part, the Appeals Bureau will mail the decision to the parties along with a letter 
that explains the options for further appeal by each party. If the decision orders BTFD to conduct a reaudit, the Appeals 
Bureau will mail the decision to the parties along with a letter advising the parties that the Appeals Bureau will write 
the parties again after receiving BTFD’s reaudit report. When BTFD completes the reaudit, BTFD will provide its reaudit 
report to the Appeals Bureau, and the Appeals Bureau will then send another letter to the parties summarizing the results 
of the reaudit and explaining the options for further appeal by each party.

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                                    Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019 

If you do not agree with the decision, you have two options for appeal. One option is to submit a written request 
for reconsideration to the Appeals Bureau. Such a request must identify the specific issue(s) for which you seek 
reconsideration, and must explain the reasons you disagree with the decision. BTFD may also submit a written request 
for reconsideration, and if another state agency is a party to the dispute, it too may request reconsideration. A request 
for reconsideration must be submitted to the Appeals Bureau within 30 days of the date of the letter explaining each 
party’s options for appeal. If a valid request for reconsideration of a decision is submitted to the Appeals Bureau within 
the 30-day period, the Appeals Bureau will reconsider the decision and issue a supplemental decision.

Your other option is to appeal the decision to the Office of Tax Appeals (OTA), an independent state agency 
established to hear such appeals. You must submit your appeal to OTA within 30 days of the date of the letter from the 
Appeals Bureau explaining each party’s options for appeal (the Appeals Bureau letter will explain how). BTFD cannot 
appeal an Appeals Bureau decision to OTA, but if another state agency is a party to the appeal, it can appeal to OTA.

If the Appeals Bureau issues a supplemental decision, you have the same two options for appealing the supplemental 
decision: within the 30-day period following the date of the Appeals Bureau letter explaining the options for appeal, 
you may either submit a written request to the Appeals Bureau that it reconsider the supplemental decision or you 
may submit a written appeal to OTA. Note: the Appeals Bureau has the discretion to either accept a request for 
reconsideration of a supplemental decision and issue another supplemental decision, or to reject the request. If you 
submit a timely request for reconsideration of a supplemental decision and your request is rejected, the Appeals Bureau 
will send you a letter advising you of its denial and allowing you 30 days to submit an appeal to OTA.

If there is no timely request for reconsideration or appeal to OTA of an Appeals Bureau decision or supplemental 
decision, a Notice of Redetermination will be issued to you based on the decision or supplemental decision and your 
appeal will end.

Appeal to OTA
The parties to an appeal before OTA are provided the opportunity to make submissions, to respond to submissions 
by the other party, and to present their respective positions to a three-member panel of administrative law judges 
that will issue a written decision in the appeal. OTA’s regulations and other information relevant to appeals before 
OTA can be found on OTA’s website, www.ota.ca.gov. After OTA issues its decision, the case returns to CDTFA for 
issuance of the Notice of Redetermination in accordance with OTA’s decision.

Notice of Redetermination
After the Appeals Bureau (or OTA, if applicable) makes its decision on your appeal of a Notice of Determination or 
other assessment, CDTFA will send you a Notice of Redetermination or other appropriate notice. If the notice reflects 
that there is an amount due, you must pay that amount even if you disagree. However, once you pay the amount 
due, you may proceed to the next step of the appeals process, which is to file a claim for refund. If you do not pay 
the tax or fee due by the time the Notice of Redetermination becomes final 30 days after the date it was issued, you 
will be charged an additional penalty of ten percent of the outstanding tax or fee due, and applicable interest will 
continue to accrue.

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                 Filing a Claim for Refund

If you paid an amount you believe you did not owe and you want a refund of that amount, you must file a claim for 
refund with CDTFA within the time limits set forth by law (see page 11, “Filing Period Limitations”). This requirement 
applies regardless of the reason you paid that amount, whether pursuant to a Notice of Determination, with a return, 
or otherwise. If you do not file a timely claim for refund, CDTFA cannot refund any amount you paid.

Form of Claim for Refund
You may be required to use a specific claim form to file a claim for refund of cigarette and tobacco products tax or 
to file a claim for refund of diesel fuel tax (see Cigarette and Tobacco Products Tax and Diesel Fuel Tax, below). 
Otherwise, you may file a claim for refund by submitting a letter requesting a refund or by submitting a completed 
form CDTFA-101, Claim for Refund or Credit. To file a claim for refund of use tax paid to the Department of Motor 
Vehicles (DMV), you may use formCDTFA-101-DMV,Claim for Refund or Creditfor           Tax Paid to DMV. Copies of 
both claim forms are included in this publication and are available online at www.cdtfa.ca.gov.

Your claim for refund must be in writing, must be signed by you or your authorized representative, and must state all 
the grounds or reasons you believe that the amount you seek to be refunded was not actually due. Your claim must 
specify the reporting period for which you made the payment and the amount of refund being claimed, if known. 
Your claim must also include contact information for you or your authorized representative.

Your claim for refund may also include a request for an appeals conference, but you do not have an absolute right 
to an appeals conference or to appeal to OTA for a claim for refund (see page 12, “If BTFD Concludes That Some or 
All of Your Claim Should be Denied”).

You may also complete and file your claim for refund online through your account on CDTFA’s website, 
www.cdtfa.ca.gov. A claim for refund properly completed and submitted through your online account is regarded 
as satisfying the requirements that your claim for refund be in writing and be signed.

Cigarette and Tobacco Products Tax
Distributors requesting a refund of cigarette tax stamps under the Cigarette and Tobacco Products Tax Law must use 
forms prescribed by CDTFA on which to file a claim for refund. Contact CDTFA’s Appeals and Data Analysis Branch 
for more information (see page 24).

Diesel Fuel Tax
Diesel fuel users, diesel fuel exporters, diesel fuel suppliers, and diesel fuel ultimate vendors must use the forms 
prescribed by CDTFA to file a claim for refund. Contact CDTFA’s Appeals and Data Analysis Branch for more 
information (see page 24).

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                                       Appeals Procedures:    Sales and Use Taxes and Special Taxes • August 2019 

              Filing a Claim for Refund

Where to File Your Claim for Refund                           Filing Period Limitations
Unless you file your claim for refund through your online     The filing deadline for a claim for refund of sales and use 
account on CDTFA’s website, you will need to mail,            tax, and for a claim for refund of most special taxes and 
email, or fax your claim for refund to CDTFA.                 fees, is the later of the following dates:

Claims for refund of sales and use tax                        •  Three years from the due date of the return for the 
                                                              period for which the claimed overpayment was made. 
If you are filing a claim for refund of sales and use tax, 
                                                              (For use tax paid to the DMV, this generally means 
email your claim for refund to BTFD-ADRS@cdtfa.ca.gov, 
                                                              three years from the date you applied for registration 
fax your claim for refund to 1-916-445-2249, or mail 
                                                              with the DMV.)
your claim for refund to:
                                                              •  Six months from the date you made the payment for 
Audit Determination and Refund Section, MIC:39 
                                                              which you seek a refund.
California Department of Tax and Fee Administration 
PO Box 942879                                                 •  For a payment made pursuant to a determination, six 
Sacramento, CA 94279-0039                                     months from the date the determination became final.

Claims for refund of use tax paid to DMV                      •  For a payment collected by CDTFA by an enforcement 
                                                              procedure such as a lien or levy, three years from the 
If you are filing a claim for refund of use tax 
                                                              date of the payment.
paid to the DMV, email your claim for refund to 
BTFD-ADRS@cdtfa.ca.gov, fax your claim for refund to          Caution: This description of claim filing limitation periods 
1-916-324-2491, or mail your claim for refund to:             is very general, and is not applicable to all taxes and 
                                                              fees administered by CDTFA. Please use it only as a 
Consumer Use Tax Section, MIC:37 
                                                              guideline and do not rely solely on it in filing a specific 
California Department of Tax and Fee Administration 
                                                              claim. Please check the appropriate laws and regulations 
PO Box 942879 
                                                              for the specific tax or fee for which you are filing a claim 
Sacramento, CA 94279-0037
                                                              or contact the CDTFA unit responsible for your tax or fee 
Claims for refund of special taxes and fees                   account (see page 24). If there is a conflict between any 
                                                              information in this publication and the laws or regulations 
If you are filing a claim for refund of a special tax or fee, 
                                                              governing claim filing limitation periods, the applicable 
email your claim for refund to adab@cdtfa.ca.gov, fax 
                                                              laws and regulations are controlling.
your claim for refund to 1-916-323-9497, or mail your 
claim for refund to:                                          Without regard to any other consideration, CDTFA 
                                                              cannot refund any tax or fee for which you do not file 
Appeals and Data Analysis Branch, MIC:33 
                                                              a timely claim for refund. If you do not file a claim for 
California Department of Tax and Fee Administration 
                                                              refund within the period specified by law, you will have 
PO Box 942879 
                                                              no further recourse with CDTFA to recover overpaid taxes 
Sacramento, CA 94279-0033
                                                              or fees. To ensure that this does not happen, make sure 
See page 23 for a list of the special taxes and fees.         to submit your claim for refund within the filing period 
                                                              limitations.

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

Claim for Refund Where Tax or Fee Liability Not Fully Paid
If you file a timely claim for refund for a payment applied to a determination that you have not paid in full, the claim 
for refund will be regarded as covering all subsequent payments applied to that same determination. So, if you 
file a claim for refund for one or more payments applied to a determination for which the assessed tax or fee is not 
fully paid, you will not have to file another claim for refund for later payments. However, CDTFA may not act on the 
claim for refund until you have paid the full amount of tax or fee assessed by the determination. (Where applicable, 
CDTFA may act on a claim for refund to the extent that the full amount of tax or fee assessed for a complete reporting 
period has been paid.)

Review of Your Claim by BTFD
BTFD will send you a letter acknowledging receipt of your claim for refund. During its review of your claim, BTFD 
may ask you to submit additional information. BTFD will consider your claim, review any information you submit, 
and then decide whether your claim should be granted in its entirety, granted in part and denied in part, or denied 
in its entirety.

If BTFD Concludes That Some or All of Your Claim Should Be Granted
If BTFD concludes that your claim for refund should be granted in whole or in part, a Notice of Refund showing 
the amount you overpaid will be issued to you. (If BTFD concludes that an amount in excess of $50,000 should be 
refunded, BTFD must make that conclusion available as a public record for at least ten days prior to its effective 
date.) The amount the Notice of Refund shows as overpaid will not be paid directly to you if any of that amount must 
be credited against other amounts you owe to CDTFA or to other state agencies. The amount of the refund that will 
be paid directly to you will be the amount you overpaid, less any amounts credited against other amounts you owe.

If BTFD Concludes That Some or All of Your Claim Should be Denied 
If BTFD concludes that your claim for refund should be denied in whole or in part, BTFD will send you a letter 
explaining the reasons for that conclusion. If you disagree with BTFD’s conclusion, you may request an appeals 
conference with the Appeals Bureau. Granting a request for an appeals conference for a claim for refund is 
discretionary. An example of a request for an appeals conference that might be denied is where the claim for refund 
is for payments made pursuant to a Notice of Determination for which a petition for redetermination had been 
denied following an appeals conference held by the Appeals Bureau. Where you request an appeals conference 
for a claim for refund and the request is granted, the procedures discussed above for a petition for redetermination 
are applicable, including that you may appeal an adverse Appeals Bureau decision to OTA. Upon conclusion of the 
proceedings, CDTFA will send you a Notice of Refund or a Notice of Denial of Claim for Refund, as applicable.

If you do not request an appeals conference, or if your request for an appeals conference is denied, you will be sent 
a Notice of Denial of Claim for Refund based on BTFD’s conclusions.

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                 Filing an Action in Court

If your claim for refund is denied and you wish to continue your appeal, the next step is to file a lawsuit for refund 
in court. If you wish to do so, you must file the lawsuit within 90 days after the mailing of CDTFA’sNotice of Denial 
of Claim for Refund. The location of the court in which your lawsuit must be filed depends on the type of tax or 
fee involved. If you fail to file a lawsuit within 90 days of the date CDTFA mailed its Notice of Denial of Claim for 
Refund, then you have no further recourse and your appeal ends.

If CDTFA does not act on your claim for refund within six months of the date you filed it, you have the option of 
deeming the claim denied by CDTFA and proceeding with a lawsuit. If you do so, however, CDTFA’s administrative 
review of your claim ceases, and the dispute will be resolved in the court action you filed.

Note: You cannot file a lawsuit for refund of a tax or fee unless you first file an administrative claim for refund with 
CDTFA, as discussed above, and your lawsuit for refund is limited to the grounds identified in your claim for refund 
filed with CDTFA. You may want to consult an attorney regarding the filing of a lawsuit for refund.

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                      Appealing a Finding 

                      of Successor’s Liability

If you purchase a business or stock of goods from a person with a liability, related to that business or stock of goods, 
for sales and use tax, diesel fuel tax, motor vehicle fuel tax, use fuel tax, or oil spill response and administration and 
prevention fees, you may be personally liable for those taxes or fees, plus applicable penalties and interest, up to the 
amount of the purchase price. This is called successor’s liability.

If BTFD determines that you are liable for successor’s liability, BTFD will mail you a Notice of Successor’s Liability. 
You may dispute the determination by filing a petition for reconsideration of the liability. Your petition must be filed 
in the same manner and within the same time limits as those applicable to the filing of a petition for redetermination 
as described on page 4, “Appealing a Determination of Taxes or Fees Due.” The same procedures for an appeals 
conference and appeal to OTA are also applicable.

Notice of Reconsideration
If your appeal results in a decision that successor’s liability applies, a Notice of Reconsideration showing the amount 
of your liability will be mailed to you, which will become final 30 days after mailing. You must pay the amount due as 
set forth in the notice even if you disagree. However, once you pay the amount due, you may proceed to the next step 
of the appeals process, which is to file a claim for refund, as described on page 10, “Filing a Claim for Refund.”

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Other Types of Appeals

Administrative Protests
If you do not file a petition for redetermination within 30 days after a Notice of Determination is mailed to you, the 
liability assessed in the Notice of Determination will become final. Once this happens, the only way provided by 
statute for you to appeal the liability is to pay the tax or fee in full and file a claim for refund. However, CDTFA may, 
in its discretion, accept a late appeal as an “administrative protest” if there is a reasonable basis to believe that there 
may be an error in the Notice of Determination issued to you. For example, if you file an appeal as a petition for 
redetermination more than 30 days after the Notice of Determination was mailed, your appeal will not be accepted 
as a petition for redetermination, but might be accepted as an administrative protest. After receiving your appeal, 
BTFD will send you a letter confirming receipt and advising you if your appeal has been rejected because it is late 
or has been accepted as an administrative protest. If it is accepted as an administrative protest, your appeal will 
generally be reviewed in the same manner as a timely petition for redetermination. Significant exceptions, however, 
are that activities to collect the remaining tax or fee, interest, and penalty are generally not delayed, and you will not 
have an absolute right to an appeals conference or appeal to OTA.

Important note: An administrative protest does not cover any amount that has been paid, whether before or after the 
appeal is accepted as an administrative protest. Where your appeal has been accepted as an administrative protest 
and you pay some or all of the amount you dispute, you must file a claim for refund within the time set forth by law if 
you wish to obtain a refund of the amount you believe was overpaid.

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

                                                                                                                        Proposing a Settlement of a Disputed 

                                                                                                                        Tax or Fee Liability

Appealing a Jeopardy Determination
Under certain circumstances, CDTFA may serve a taxpayer with a “Notice of Jeopardy Determination” for tax due, 
plus any applicable penalties and interest. A jeopardy determination is due and payable upon service of the notice 
to the taxpayer, which means that CDTFA may immediately take action to collect the determined liability.

If you receive such a notice, you have ten days from the date the notice was served on you (for example, the date 
of mailing) to file a petition for redetermination with a deposit of security in the amount specified in the notice. If 
you file a timely petition for redetermination with the required deposit, your petition will be reviewed in the same 
manner as other timely petitions for redetermination, and collection actions will be stayed (delayed) pending 
CDTFA’s decision on your petition.

If you do not file a petition for redetermination with the required deposit or pay the amount of the jeopardy 
determination within ten days from the date the notice was mailed, you will be subject to a late payment penalty, 
and CDTFA’s collection activities will continue. However, there is an additional appeal procedure. You may, within 
30 days of the service of the Notice of Jeopardy Determination, apply for an administrative hearing for one or more 
of the following purposes:

•  To establish that the determination is excessive;

•  To establish that the sale of property that may be seized should be delayed pending the administrative hearing 
because the sale would result in irreparable injury;

•  To request the release of property;

•  To request a stay of collection; or

•  To request review of any other issue raised by the jeopardy determination.

If you submit a timely application for an administrative hearing, your appeal generally will be reviewed in the 
same manner as a timely petition for redetermination. However, filing an application for an administrative hearing 
will not prevent CDTFA from pursuing collection action. It is also important to note that an application for an 
administrative hearing does not cover any amount that has been paid. Even if you file a timely application for an 
administrative hearing, if you pay some or all of the amount subject to the jeopardy determination and believe that 
payment was not due, you must file a claim for refund within the time set forth by law if you wish to obtain a refund 
of the amount you believe was overpaid.

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Proposing a Settlement of a Disputed 

                       Tax or Fee Liability

While you are pursuing an appeal before CDTFA (for example, a petition for redetermination, an administrative 
protest, or a claim for refund), or continuing your appeal before OTA, you may request settlement review by 
CDTFA’s Settlement and Taxpayer Services Bureau (Settlement Bureau). Once OTA issues a decision, the matter is 
no longer eligible for settlement consideration.

In order to settle your case, you must reach a formal agreement with the Settlement Bureau and that agreement must 
be approved by the Director of CDTFA. While your request for settlement is pending, you must continue to meet all 
applicable time deadlines for your pending appeal before CDTFA or OTA.

CDTFA’s settlement program does not presently apply to jet fuel taxes, motor vehicle fuel taxes, or fire prevention 
fees. Additionally, the Department of Toxic Substances Control is the agency that administers the settlement program 
for taxes imposed under the Hazardous Substances Tax Law, except for childhood lead poisoning prevention fees 
and occupational lead poisoning prevention fees.

Requesting Settlement Review
You may request that your case be considered for settlement by completing and submitting CDTFA-393, Settlement 
Review Request for Sales and Use Tax and Special Taxes and Fee Cases or, if filing a petition for redetermination on 
form CDTFA-416, Petition for Redetermination, by checking the appropriate box (copies of these forms are included 
in this publication and are available online at www.cdtfa.ca.gov). You may also submit a signed and dated written 
request for settlement.

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

All the following information should be included in your request to ensure your case is properly acknowledged and 
processed:

• Your name, email address, telephone number, and current address;

• If applicable, the name, address, email address, and telephone number of your representative, as well as a
copy of your representative’s power of attorney, form CDTFA-392, Power of Attorney (a copy of this form is
available online at www.cdtfa.ca.gov);

• Your taxpayer or feepayer account number (for example, your seller’s permit number); and

• The type of tax or fee (for example, sales and use tax) and periods involved.

Settlement requests may be emailed to settlement@cdtfa.ca.gov, faxed to 1-916-323-3387, or mailed to:

Settlement and Taxpayer Services Bureau, MIC:87 
California Department of Tax and Fee Administration 
PO Box 942879 
Sacramento, CA 94279-0087

Consideration of a Request for Settlement
The Settlement Bureau will review your request and advise you or your representative whether your case is suitable 
for settlement consideration. If the Settlement Bureau determines that there is a genuine factual or legal dispute, your 
case will generally be accepted for settlement consideration. A case may, however, be rejected for a variety of 
reasons. For example, if the Settlement Bureau perceives little litigation risk to CDTFA’s position or if sufficient facts 
to allow proper settlement evaluation have not been developed, your case will not likely be accepted for settlement 
consideration.

The Settlement Bureau will contact you with a proposed settlement amount after it reviews your case. It is not 
necessary to include a proposed amount in your settlement review request.

If you and the Settlement Bureau cannot reach an agreement, the settlement process ends and your appeal will 
continue through the normal appeals process.

Approval of a Proposed Settlement Agreement
If you and the Settlement Bureau reach an agreement on a settlement amount, you will be sent a confirmation letter 
and a settlement agreement (a legal document containing the settlement terms and conditions). After you sign, 
date, and return the settlement agreement, the Settlement Bureau will prepare a settlement recommendation to be 
forwarded to CDTFA’s Chief Counsel for approval. Larger cases are then forwarded to the Attorney General, who 
has 30 days to review and comment on the proposed settlement agreement. The proposed settlement agreement 
and the Attorney General’s comments, if necessary, are then submitted to the Director of CDTFA for approval.

If the Director does not approve or deny the proposed settlement agreement within 45 days of its submission to him 
or her, the recommendation to settle the case is deemed approved.

If the proposed settlement agreement is approved, you generally must pay any required settlement payment within 
30 days of notification that the settlement has been approved.

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                               Appeals Procedures:             Sales and Use Taxes and Special Taxes • August 2019 

Public Record
If the CDTFA Director approves the proposed settlement agreement and the reduction of tax in the settlement exceeds 
$500, certain information about the settlement will become a matter of public record, which will be available for 
review for one year at the office of CDTFA’s Director.

The public record will include the following:

•  The names of the taxpayers who are parties to the settlement;

•  The total amount in dispute;

•  The amount agreed to in the settlement;

•  A summary of the reasons why the settlement is in the best interest of the state; and

•  When applicable, the Attorney General’s conclusion regarding the reasonableness of the settlement.

Note: Information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or 
organizational structure will not be included in the public record if its disclosure would adversely affect you. With the 
exception of the required public record, settlement agreements are considered confidential information.

All settlement agreements entered into under this program are final, and cannot be appealed unless one of the 
parties can show fraud or misrepresentation of a material fact.

For more information, contact the Settlement Bureau (see page 24).

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                        Offer in Compromise

An Offer in Compromise (OIC) is a proposal to pay CDTFA an amount that is less than the full tax or fee liability 
due. The OIC program is for taxpayers and feepayers that do not have, and will not have in the foreseeable future, 
the income, assets, or means to pay their tax or fee liability in full. You must satisfy all of the following criteria to 
qualify for the program:

•  Have a final tax or fee liability on a closed account, or have a “qualified” final CDTFA-assessed tax or fee 
liability on an active account where you have not received reimbursement for taxes or fees owed and have not 
previously received a compromise;

•  Are not currently disputing your tax or fee liability;

•  Are not currently in a bankruptcy proceeding; and

•  Are unable to pay the full amount due in a reasonable period of time, typically from five to seven years.

If you wish to propose an OIC, you must complete an OIC application (CDTFA-490 for individuals or CDTFA-490-C 
for all others).

The completed application, along with the required supporting documentation as described in the application, 
must be submitted to the collector assigned to your account or directly to the OIC Section. You may obtain an OIC 
application or publication 56, Offer in Compromise, online at www.cdtfa.ca.gov or by calling CDTFA’s Customer 
Service Center at 1-800-400-7115 (CRS:711). If you have questions regarding the OIC process, please contact the 
OIC Section at 1-916-322-7931.

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If You File a Bankruptcy Petition

Upon the filing of a bankruptcy petition, an automatic stay becomes effective that prevents CDTFA from taking 
collection action. However, while the automatic stay is in effect, CDTFA may continue to:

•  Perform an audit or reaudit;

•  Make an assessment;

•  Issue a notice of determination;

•  Continue investigating a tax liability;

•  Make adjustments to a tax liability; 

•  Accept a petition for redetermination or claim for refund;

•  Hold an appeals conference; and

•  File a proof of claim in the bankruptcy case based on the best information available.

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

For More Information

Appeals Regulations                                           interest or penalty otherwise due on a transaction or activity 
You may obtain a copy of CDTFA’s Appeals regulations,         if CDTFA concludes that you did not pay the tax or fee 
which consist of Regulations 35001 through 35067 (title 18,  because you reasonably relied on written advice from 
California Code of Regulations, sections 35001-35067),        CDTFA regarding the transaction or activity.
online at www.cdtfa.ca.gov or by calling CDTFA’s Customer 
                                                              For this relief to apply, the advice from CDTFA must have 
Service Center at 1-800-400-7115 (CRS:711). You may 
                                                              been written specifically for your circumstances in response 
obtain a copy of OTA’s Rules for Tax Appeals online at 
                                                              to a written request for advice that identified you as the 
www.ota.ca.gov.
                                                              taxpayer or feepayer and fully described the facts and 
Publications                                                  circumstances of the transaction or activity. You cannot 
                                                              obtain tax relief by relying on a written opinion CDTFA gave 
To inform taxpayers about the law, CDTFA offers many 
                                                              to another person, even if your transactions are similar.
free publications, some of which explain how the law and 
regulations apply to specific types of businesses. CDTFA also Note: While CDTFA will also provide you verbal advice 
publishes copies of the laws and regulations for each of the  by telephone or in person, the law does not permit CDTFA 
taxes and fees it administers.                                to grant you relief from tax or fee otherwise due, and 
                                                              applicable interest and penalty, based on your reliance on 
A list of CDTFA publications is found in publication 51, 
                                                              verbal advice. By getting advice in writing, not only is there 
California Department of Tax and Fee Administration 
                                                              no dispute as to exactly what you asked and how CDTFA 
Resource Guide to Free Tax Products and Services.
                                                              responded, but you may also then qualify for relief from the 
CDTFA forms and publications as well as answers               tax or fee otherwise due if you can establish that you did 
to your general tax questions are available online at         not pay the tax or fee because you reasonably relied on 
www.cdtfa.ca.gov, or you can call CDTFA’s Customer            qualifying written advice.
Service Center at 1-800-400-7115 (CRS:711). 
Representatives are available Monday-Friday, 8:00 a.m. to     For written advice regarding sales and use taxes, 
5:00 p.m. (Pacific time), except state holidays. Automated    send your letter to:
services are available 24 hours a day.                        Tax Policy Bureau, MIC:92 
                                                              California Department of Tax and Fee Administration 
Internet                                                      PO Box 942879 
Address: www.cdtfa.ca.gov                                     Sacramento, CA 94279-0092

Tax Advice                                                    For written advice regarding special taxes and 
If you have questions about how a tax or fee applies to       fees, send your letter to:
specific circumstances, please call or write the appropriate  Program and Administration Branch, MIC:31 
CDTFA Division or Bureau for specific information.            California Department of Tax and Fee Administration 
                                                              PO Box 942879 
For your protection, it is best to get any tax advice from 
                                                              Sacramento, CA 94279-0031
CDTFA in writing. You may be relieved of tax and any 

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                                      Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019 

List of Special Taxes and Fees                           •  Integrated Waste Management Fee
•  Aircraft Jet Fuel                                     •  Lead-Acid Battery Fees
•  California Tire Fee                                      o California battery fee, manufacturer battery fee
•  Cannabis Tax                                          •  Marine Invasive Species Fee
   o Cannabis excise tax, cultivation tax
                                                         •  Motor Vehicle Fuel Tax
•  Childhood Lead Poisoning Prevention Fee               •  Natural Gas Surcharge
•  Cigarette and Tobacco Products Licensing              •  Occupational Lead Poisoning Prevention Fee
•  Cigarette and Tobacco Products Taxes                  •  Oil Spill Prevention, and Administration Fee
•  Diesel Fuel Tax*                                      •  Oil Spill Response Fee
•  Electronic Waste Recycling Fee                        •  Regional Railroad Accident Preparedness and 
•  Emergency Telephone Users Surcharge                      Immediate Response Fee
•  Energy Resources Surcharge                            •  Underground Storage Tank Maintenance Fee
•  Hazardous Substances Tax                              •  Use Fuel Tax*
   o Disposal fees, environmental fees, facility fees,   •  Water Rights Fee
     generator fees                                      * You may be paying these taxes under the International 
                                                         Fuel Tax Agreement (IFTA).

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

Headquarters Offices that May Be Involved in Your Appeal

Appeals Bureau, MIC:85                                   Consumer Use Tax Section, MIC:37

California Department of                                 California Department of  
Tax and Fee Administration                               Tax and Fee Administration 
PO Box 942879                                            PO Box 942879 
Sacramento, CA 94279-0085                                Sacramento, CA 94279-0037 
1-916-323-3166 phone                                     1-916-445-9524 phone 
1-916-324-2618 fax                                       1-916-324-2491 fax

Petitions Section, MIC:38                                Appeals and Data Analysis Branch, MIC:33

California Department of                                 California Department of  
Tax and Fee Administration                               Tax and Fee Administration 
PO Box 942879                                            PO Box 942879 
Sacramento, CA 94279-0038                                Sacramento, CA 94279-0033
1-916-445-2259 phone                                     1-916-445-2988 phone
1-916-324-0678 fax                                       1-916-323-9497 fax

Audit Determination and                                  Settlement and Taxpayer Services Bureau, 
Refund Section, MIC:39                                   MIC:87
California Department of                                 California Department of  
Tax and Fee Administration                               Tax and Fee Administration
PO Box 942879                                            PO Box 942879
Sacramento, CA 94279-0039                                Sacramento, CA 94279-0087
1-916-445-1315 phone                                     1-916-324-2836 phone
1-916-445-2249 fax                                       1-916-323-3387 fax

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                              Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019 

CDTFA Field Offices for Sales and Use Tax Accounts

Bakersfield: 1-661-395-2880             Redding: 1-530-224-4729

Cerritos: 1-562-356-1102                Riverside: 1-951-680-6400

Culver City: 1-310-342-1000             Sacramento: 1-916-227-6700

El Centro: 1-760-352-3431               Salinas: 1-831-754-4500

Fairfield: 1-707-427-4800               San Diego: 1-858-385-4700

Fresno: 1-559-440-5330                  San Francisco: 1-415-356-6600

Glendale: 1-818-543-4900                San Jose: 1-408-277-1231

Irvine: 1-949-440-3473                  Santa Clarita: 1-661-222-6000

Norwalk:1-562-466-1694                  Santa Rosa: 1-707-576-2100

Oakland: 1-510-622-4100                 Ventura: 1-805-677-2700

Rancho Cucamonga:1-909-257-2900         West Covina: 1-626-480-7200

Rancho Mirage: 1-760-770-4828

For Out-of-State Accounts
Chicago, IL: 1-312-201-5300

Houston, TX: 1-713-739-3900

New York, NY: 1-212-697-4680

Sacramento, CA: 1-916-227-6600

For Special Tax and Fee Accounts
Sacramento, CA: 1-800-400-7115 (CRS:711)

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

Taxpayers’ Rights Advocate Office
We want to make working with us as easy as possible. Consequently, we have appointed a Taxpayers’ Rights 
Advocate to help you with problems you cannot resolve through normal channels.

If you have a question or concern about your case that has not been resolved, you are encouraged to contact this 
office.

For more information, you may contact:
Taxpayers’ Rights Advocate Office, MIC:70 
California Department of Tax and Fee Administration 
PO Box 942879 
Sacramento, CA 94279-0070 
1-916-324-2798 phone • 1-888-324-2798 toll-free phone • 1-916-323-3319 fax

Note: The statements in this publication are general and are current as of the date on the cover. The law is complex 
and subject to change. If there is a conflict between this publication and the law, the law is controlling.

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                                           Appeals Procedures:            Sales and Use Taxes and Special Taxes • August 2019 

CDTFA-416 REV. 10 (1-18)                                                                                        STATE OF CALIFORNIA 
PETITION FOR REDETERMINATION                                   CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION 
BUSINESS NAME                                                                             ACCOUNT NUMBER 

TAXPAYER/FEEPAYER NAME                                                                    TYPE OF TAX OR FEE 

                                           PETITION FOR REDETERMINATION 
                                                     Administrative Appeal 
Generally, if you have received a notice of amount due from the California Department of Tax and Fee Administration (CDTFA), you may 
file an administrative appeal of that notice using this Petition for Redetermination. There are two important deadlines: 
1.        Ifyou received a Notice of Determination, aNotice of Deficiency Assessment,   or aNotice of Successor Liability, you have
          30 days from the date on the notice to appeal.
2.        Ifyou received a Jeopardy Notice of Determination, you only have 10 days from the date listed on that document to appeal
          andpay the amount dueor deposit security considered acceptable by the CDTFA.
Look carefully at the notice you received for the specific conditions and requirements for filing this petition. Anyone submitting a petition 
should be prepared, upon request, to provide documents that support the specific grounds upon which the petition is founded. 
I am filing a petition of the notice dated                                    for the period
in the amount of $                                          . 
Please indicate below the specific grounds upon which the petition is founded (required): 

          In addition, I have new documentation ready to present for review and consideration. 
You have the right to, and may request, an appeals conference. During the review of your petition, CDTFA staff may ask you about your 
request for an appeals conference, and confirm whether you still want an appeals conference. You must respond timelyto that request. If
your case is accepted into the administrative appeals process, you may request that your case be considered under the CDTFA’s 
administrative Settlement Program. Review under the Settlement Program is confidential and will not affect your appeal rights. 
Please indicate your requests below: 
          I request an appeals conference with an Appeals Bureau attorney or auditor at the CDTFA’s nearest office or in the 
          CDTFA’s Headquarters office in Sacramento.
          I request my appeal be considered under the Settlement Program. 

SIGNATURE                                  DATE SIGNED                                      DAYTIME TELEPHONE NUMBER 

PRINTED NAME                               TITLE/CAPACITY                                   EMAIL ADDRESS 

If there is a conflict between this form or the notice you received and the law, the law is controlling. The filing of a Petition for Redetermination 
does not protect your right to a refund of tax/fee, interest, or penalty amounts paid in excess of amounts legally due. You must timely file a claim 
for refund if you believe you have overpaid tax/fee, interest, or penalty amounts. Filing a petition will not prevent interest from accruing on any 
unpaid tax/fee due.

                                                                                                                                   Page 27
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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

CDTFA-101 (FRONT) REV. 16 (1-18)                                                                                                   STATE OF CALIFORNIA
CLAIM FOR REFUND OR CREDIT                                           CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
                                                   (Instructions on back)
NAME OF TAXPAYER(S) OR FEEPAYER(S)                                   CDTFA ACCOUNT NUMBER (only list one account number per claim )

SOCIAL SECURITY NUMBER(S)* OR FEDERAL 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                                    Marine Invasive Species Fee
  Lumber Assessment                                California Tire Fee                                       Motor Vehicle & Jet Fuel Taxes
  Prepaid Mobile Telephony                         Cannabis Taxes                                            Natural Gas Surcharge
  Services (MTS) Surcharge                         Childhood Lead Poisoning                                  Occupational Lead Poisoning 
                                                   Prevention Fee                                            Prevention Fee
For overpayments of use tax by a                   Cigarette and Tobacco Products Tax                        Oil Spill Response, Prevention, and  
purchaser of a vehicle or                          Covered Electronic Waste Recycling Fee                    Administration Fees
undocumented vessel to the                         Diesel Fuel Tax                                           Regional Railroad Accident 
Department of Motor                                                                                          Preparedness and Immediate 
Vehicles (DMV), please complete                    Emergency Telephone                                       Response Fee
CDTFA-101-DMV.                                     Users Surcharge                                           Tax on Insurers
                                                   Energy Resources (Electrical)                             Underground Storage Tank  
                                                   Surcharge
                                                                                                             Maintenance Fee
                                                   Fire Prevention Fee                                       Use Fuel Tax
                                                   Hazardous Substances Tax                                  Water Rights Fee
                                                   Integrated Waste Management Fee
                                                   Lead-Acid Battery Fee                                     Timber Yield Tax
For the above tax/fee programs,       For the above tax/fee programs, mail your 
mail your completed form to:          completed form to:                                               For the Timber Yield Tax Program, 
California Department of              California Department of                                         mail your completed form to:
Tax and Fee Administration            Tax and Fee Administration                                       California Department of  
                                                                                                       Tax and Fee Administration 
Audit Determination and               Appeals and Data Analysis Branch, MIC:33                         Timber Tax Section, MIC:60 
Refund Section, MIC:39                PO Box 942879                                                    PO Box 942879 
PO Box 942879                         Sacramento, CA 94279-0033                                        Sacramento, CA 94279-0060 
Sacramento, CA 94279-0039             Or email to: adab@cdtfa.ca.gov                                   Or fax to: 1-916-285-0130
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 for the period                                                through  
  Determination(s)/Billing(s) dated                                              and paid  
   Other (describe fully):  
Basis for refund (required):

Supporting Documentation:           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, Privacy Notice, regarding disclosure of the applicable social security number.

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                                              Appeals Procedures:           Sales and Use Taxes and Special Taxes • August 2019 

CDTFA-101 (BACK) REV. 16 (1-18)

                               INSTRUCTIONS FOR COMPLETING CLAIM FOR REFUND
When submitting a claim for refund or credit, you must provide the time period covered by the claim, the specific grounds upon which 
the claim is based, and provide documentation that supports the claim. The documentation should be sufficient in detail 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 You Can Submit Your Claim
• Your claim must be filed within the statute of limitations for the        • Mail, email, or fax as applicable to the appropriate 
  tax/fee program*.                                                         location listed on the front page.
• Compliance with the statute of limitations is based on the filing         • Hand deliver to any CDTFA office (for a list of 
  date of your claim.                                                       CDTFA offices, please visit our website at  
• Your filing date is the date of mailing (postmark), the electronic        www.cdtfa.ca.gov).
  transmittal date (when applicable), or the date that you personally  
  deliver your claim to your nearest California Department of Tax and Fee   For More Information
  Administration (CDTFA) office. This date may differ from the date signed. • Call our Customer Service Center at  
• You may only list one account number per claim form. If you are           1-800-400-7115 (TTY:711) to be directed to the 
  claiming a refund for multiple tax or fee programs, a separate            specific office responsible for your tax or fee 
  form is needed for each account.                                          account.
• If your claim is for a refund of a partial payment or installment         • See publication 117, Filing a Claim for Refund.
  payment, your claim will cover all future payments applied to a single    • See publication 17, Appeals Procedures: Sales and 
  determination. (Prior to January 1, 2017, a separate claim was required   Use Taxes and Special Taxes.
  for each partial payment or installment payment.) If you have been 
  issued more than one Notice of Determination (determination), you need 
  to file a claim for refund for each separate determination to ensure that 
  all future payments associated with that determination are covered. 
How to Complete the Claim Form
• Taxpayer or Feepayer Name and Account Number: Enter the name(s) and account number as registered with the CDTFA. Enter 
  the name(s) shown on the documents that support the claim for refund if the claimant is not registered with the CDTFA. Do not enter 
  the business name (dba) unless it is also the name that is registered with the CDTFA.
• Social Security Number/Federal Employer Identification Number: Disclosure of the applicable social security number(s) is 
  required (see CDTFA-324-GEN, Privacy Notice) even if the claimant is not registered with the CDTFA as there are instances where a 
  refund or portion thereof may be disclosed to the Internal Revenue Service. Enter the social security numbers of both husband and 
  wife if the claimant is a married couple. Enter the social security number(s) of the general partner(s) and the partner’s name(s) if the 
  claimant is a partnership. Enter the federal employer identification number 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/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 the claimant’s name is John Doe and the business’s name (dba) is 
  XYZ Auto Repair, XYZ Auto Repair should be entered.
• Signature and Title or Position: The preparer of the claim form must sign his or her name. The preparer must also include his or 
  her title or position (for example, bookkeeper, attorney, accountant, taxpayer, etc.).
• Date Signed: Enter the date the claim form is signed.
• Contact Person (if other than signatory): This line may be used to designate a person (other than the signatory) to contact, should 
  the CDTFA have questions or require additional information. Such persons may be employees, consultants, accountants, attorneys, 
  etc., as designated by the taxpayer or feepayer.
• 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)

* 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 publications 117 or 17 referenced above.
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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

CDTFA-101-DMV (FRONT) REV. 2 (1-18)                                                                              STATE OF CALIFORNIA
CLAIM FOR REFUND OR CREDIT                                 CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
FOR TAX PAID TO DMV

                                                           (Instructions on back)
NAME OF OWNER                                                OWNER’S SOCIAL SECURITY NUMBER* OR FEDERAL EMPLOYER NUMBER

ADDRESS (street, city, state, zip code)

I hereby make a claim for refund or credit of $________, or such other amounts as may be established, in tax, interest and penalty 
in connection with:

Property type:     Vehicle              Undocumented vessel

VIN/HIN

MAKE AND YEAR

DATE OF PURCHASE                         DATE TAX PAID                                             PURCHASE PRICE

The overpayment at Department of Motor Vehicles (DMV) described above was caused by:

Supporting Documentation:
   is attached
   will be provided upon request
In general, refund requests for use tax overpaid to DMV must be filed within three years from the due date of registration with the DMV, or 
six months from the date of overpayment—whichever period expires later.

                                                           CERTIFICATION
I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct.
SIGNATURE                                                                                          DATE SIGNED

PRINT NAME                                                 CONTACT PERSON (if other than signatory)

TITLE OR POSITION                      TELEPHONE NUMBER    TITLE OR POSITION OF CONTACT PERSON     TELEPHONE NUMBER
                                       ( )                                                         (             )
* See CDTFA-324-GEN, Privacy Notice, regarding disclosure of the applicable social security number.

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                                          Appeals Procedures:        Sales and Use Taxes and Special Taxes • August 2019 

CDTFA-101-DMV (BACK) REV. 2 (1-18)

                                  INSTRUCTIONS FOR COMPLETING CLAIM FOR REFUND
When submitting a claim for refund, you must explain why the tax was overpaid (for example, the wrong tax rate was used, the wrong 
purchase price was used, qualifying family transfer, etc.). In addition, you must provide documentation that supports the refund or 
credit request. The documentation should be sufficient in detail, provide proof of the overpayment, and include a bill of sale, purchase 
contract, or other documentation sufficient to confirm the purchase price and date of purchase. Please include your documentation 
with your claim for refund or credit or, if the documentation is extensive, please have it readily available upon request.
Please send your claim for refund or credit to the following address:
Consumer Use Tax Section MIC:37 
California Department of Tax and Fee Administration 
PO Box 942879 
Sacramento, CA  94279-0037
Name of Owner: The name(s) reflected as the registered owner(s) with the DMV.
Owner’s Social Security Number/Federal Employer Identification Number: Disclosure of the applicable social security 
number(s) is required (see CDTFA-324-GEN, Privacy Notice) even if the claimant is not registered with the CDTFA as there are 
instances where a refund or portion thereof may be disclosed to the Internal Revenue Service. Enter the social security numbers 
of both husband and wife if the claimant is a married couple. Enter the social security number(s) of the general partner(s) and the 
partner’s name(s) if the claimant is a partnership. Enter the federal employer identification number if the claimant is a corporation 
(including a partnership consisting of corporations).
Address: The location address provided by the registered owner at the time of registration.
Refund Amount: Enter the amount of your claim.
Property Information: Please select whether the claim for refund is regarding a vehicle or an undocumented vessel registered 
with the DMV and provide the Vehicle Identification Number (VIN)/Hull Identification Number (HIN) for the property along with the 
Make and Year.
Date of Purchase: The date the vehicle/undocumented vessel was purchased.
**Date Tax Paid: The date the vehicle/undocumented vessel was registered with DMV.
Purchase Price: The purchase price of the vehicle/undocumented vessel.
Signature and Title or Position: The registered owner, or his or her preparer for the claim form, must sign his or her name in this 
space. The preparer may be the bookkeeper, accountant, attorney, etc.
Date Signed: The date the claim form is signed.
Contact Person (if other than signatory): This line may be used to designate a person (other than the signatory) to contact, should 
the California Department of Tax and Fee Administration have questions or require additional information. Such persons may be 
employees, consultants, accountants, attorneys, etc., as designated by the registered owner.
Telephone Number: Please include your telephone number.

**In general, refund requests for use tax overpaid to DMV must be filed within three years from the due date of registration with 
the DMV, or six months from the date of overpayment—whichever period expires later. For more information concerning the 
refund and appeals process, see publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes, and publication 
117, Filing a Claim for Refund.

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Appeals Procedures: Sales and Use Taxes and Special Taxes • August 2019

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PUBLICATION 17   AUGUST2019






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