4.030 Refund of Use Tax

Chapter 4 Use Tax

4.030 Refund of Use Tax

Headquarters or Cash Refund—Counter Transaction

• If it is determined that the use tax previously paid on a report of deposit of fees (RDF) is not due, the use tax may be refunded to the person who paid it in accordance with the Accounting Manual. Refer to the Transactions Not Subject to Use Tax section in this chapter.

Never apply use tax paid by one person to fees/use tax due for another person.

• If it is determined that use tax was paid in error, a refund may be issued as provided in the Accounting Manual.
• If an applicant claims an exemption other than one noted in the Transactions Not Subject to Use Tax section, process the application in accordance with the Transaction Subject to Use Tax section in this chapter. If an applicant pays use tax and submits a Statement of Facts (REG 256) form requesting a refund, suspense the application to the appropriate Registration Processing Unit (RPU) in DMV headquarters for review.

Application for Refund—If a refund is requested after the application has cleared:

• The applicant may complete a REG 256, with the complete vehicle/vessel description, the date use tax was paid (include the office and cashier number, if available), and why the refund is requested.
• Forward the REG 256 to DMV headquarters with the field office miscellaneous work for referral to the CDTFA or the applicant may mail the application directly to:

Consumer Use Tax Section, MIC: 37
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0037