{"id":13561,"date":"2020-04-15T15:23:10","date_gmt":"2020-04-15T22:23:10","guid":{"rendered":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/refund-of-use-tax\/"},"modified":"2024-05-01T15:48:34","modified_gmt":"2024-05-01T22:48:34","slug":"refund-of-use-tax","status":"publish","type":"dmv_handbook","link":"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/refund-of-use-tax\/","title":{"rendered":"4.030 Refund of Use Tax"},"content":{"rendered":"\n<p>Headquarters or Cash Refund\u2014Counter Transaction<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If it is determined that the use tax previously paid on a report of deposit of fees (RDF) is <strong>not<\/strong> 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.<\/li>\n<\/ul>\n\n\n\n<p><span role=\"region\" class=\"format-label--important\"><span class=\"format-label__text\">Important<\/span> <strong>Never <\/strong>apply use tax paid by one person to fees\/use tax due for another person.<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If it is determined that use tax was paid in error, a refund may be issued as provided in the Accounting Manual.<\/li>\n\n\n\n<li>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 <strong>and<\/strong> submits a <a href=\"\/portal\/file\/statement-of-facts-reg-256-pdf\/\" target=\"_blank\" rel=\"noreferrer noopener\">Statement of Facts (REG 256) (PDF)<\/a> form requesting a refund, suspense the application to the appropriate Registration Processing Unit (RPU) in DMV headquarters for review.<\/li>\n<\/ul>\n","protected":false},"featured_media":0,"parent":13540,"menu_order":7,"template":"","dmv_task":[11],"dmv_functional_page_type":[64],"dmv_handbook_category":[889,595],"class_list":["post-13561","dmv_handbook","type-dmv_handbook","status-publish","hentry","dmv_task-educational","dmv_functional_page_type-informational","dmv_handbook_category-use-tax","dmv_handbook_category-vehicle-industry-reg-procedures-manual"],"featured_image_src":null,"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>4.030 Refund of Use Tax - California DMV<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.dmv.ca.gov\/portal\/handbook\/vehicle-industry-registration-procedures-manual-2\/use-tax\/refund-of-use-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"4.030 Refund of Use Tax - 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