The Utility User Tax Refund Claim Form is the Los Angeles County Treasurer and Tax Collector (TTC) packet for claiming a refund of Utility User Tax (UUT) that was overpaid, paid more than once, or erroneously or illegally collected. It pairs an instruction sheet titled Utility User Tax – Request for Refund with the Claim for Damages to Person or Property form, which carries the numbered sections you complete. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the claim itself is mailed or delivered to the County, as described below, and the original PDF is published by the TTC.
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What is Utility User Tax Refund Claim Form – Los Angeles County, CA?
The Utility User Tax Refund Claim Form is the Los Angeles County Treasurer and Tax Collector's packet for asking the County to refund Utility User Tax (UUT) that was overpaid, paid more than once, or erroneously or illegally collected.
The packet has two parts. The first is a two-page instruction sheet, Utility User Tax – Request for Refund, that explains how to complete the claim section by section. The second is the Claim for Damages to Person or Property form, which the instruction sheet says you must submit. The numbered sections on that form (1 through 15) are the ones you complete.
The instruction sheet cites the Los Angeles County Code. Under Section 4.62.190 A, UUT that has been overpaid, paid more than once, or erroneously or illegally collected and received by the Treasurer and Tax Collector is to be refunded. Under Section 4.62.190 B, no refund is paid unless a written claim is submitted within one year, and the claim must clearly establish the right to the refund through written records. The UUT itself is codified in Title 4, Chapter 4.62 of the Los Angeles County Code.
The printed revision is Revised 12/17. The packet is used only for a UUT refund claim; the TTC's UUT website is at https://ttc.lacounty.gov/uut/.
Who needs to file Utility User Tax Refund Claim Form – Los Angeles County, CA?
The claimant who paid the Utility User Tax and believes it was overpaid, paid more than once, or erroneously or illegally collected uses this packet to ask for a refund from the Los Angeles County Treasurer and Tax Collector (TTC).
Others who may act:
- The claimant's guardian, executor or administrator, whom the County Code language on the instruction sheet names alongside the claimant as persons who may submit the written claim.
- A person filing on the claimant's behalf. Section 15 of the Claim for Damages form asks for the signature of the claimant or the person filing on his or her behalf, giving the relationship to the claimant.
The claim must clearly establish the right to the refund through written records, so it is meant for someone who can document the payment and the reason for the refund. The instruction sheet marks Sections 8 and 9 of the Claim for Damages form as not applicable to a UUT refund claim, and an unsigned or incomplete claim is grounds for denial.
When to file Utility User Tax Refund Claim Form – Los Angeles County, CA
Submit the written claim within one year of the overpayment, or of the erroneous or illegal collection, of the UUT. This is the time limit in Section 4.62.190 B of the Los Angeles County Code, as quoted on the instruction sheet, and no refund is paid without a timely claim.
Section 5 asks for the dates, from and to, for which you believe you are entitled to a refund, so gather your payment records before you begin.
The Claim for Damages form attached to the packet also prints notices tied to Government Code sections 911.2 and 945.6. It states that, subject to certain exceptions, you have six months from the date of a written notice of rejection of your claim to file a court action, and two years from accrual of the cause of action if no written notice of rejection is given. The packet prints no processing time.
Documents you need
- Written records demonstrating your entitlement to the refund, completed and included under Section 13; the claim must clearly establish your right to the refund through these records.
- Any additional information attached to the claim, if necessary; the Claim for Damages instructions allow extra pages to support the claim.
- The original signed Claim for Damages to Person or Property form; the instructions ask you to return the original signed claim with any attachments supporting it.
How to fill out Utility User Tax Refund Claim Form – Los Angeles County, CA
Read the refund instruction sheet
Review the two-page Utility User Tax – Request for Refund sheet first. It says you must submit the attached Claim for Damages to Person or Property form and complete all sections where applicable.
Complete Sections 1 through 4
Enter the claimant information as the form requests: name, address, telephone numbers, birthdate and Social Security number. The instruction sheet says to complete these four sections as requested.
Enter the refund dates in Section 5
Provide the dates, from and to, for which you believe you are entitled to receive a UUT refund. The form prints this section as the date and time of the incident, but the instruction sheet defines it as the refund period.
Give the address in Section 6
Write the street address where the UUT was overpaid, paid more than once, or erroneously or illegally collected.
Explain your entitlement in Section 7
Describe in detail why you believe you are entitled to the refund. Attach additional information if you need more room.
Skip Sections 8 and 9
The instruction sheet marks Sections 8 and 9 as not applicable to a UUT refund claim.
Explain County liability in Section 10
Describe in detail why you believe the County is liable for the refund.
Complete Sections 11 and 12
In Section 11, write in Treasurer and Tax Collector. Complete Section 12 only if it applies to your claim.
Add written records in Section 13
Complete Section 13 and include all written records demonstrating your entitlement to the refund.
Print your name and date it
In Section 14, print or type your name and enter the date. The form requires these as requested.
Sign in Section 15
The claimant or the person filing on his or her behalf signs, giving the relationship to the claimant. The claim must be signed.
Review and download the completed PDF
Check that every applicable section is complete and your written records are ready. Download or print the completed PDF from FillingPDF, then submit it as described under How to submit.
How to submit Utility User Tax Refund Claim Form – Los Angeles County, CA
The completed and signed claim can be mailed or delivered in person to the same address: Executive Officer, Board of Supervisors, 500 West Temple Street, Room 383, Kenneth Hahn Hall of Administration, Los Angeles, CA 90012. Mark it ATTENTION: CLAIMS.
- By U.S. mail: send the original signed claim and any attachments supporting it to the address above.
- By delivery: bring the same package to that address; the form says "Deliver or U.S. Mail to" the Executive Officer, Board of Supervisors.
The form must be signed, and the instructions ask you to return the original signed claim with the supporting attachments. Include all written records that demonstrate your entitlement to the refund; additional information may be attached if necessary. The packet names no online or e-mail filing channel.
For questions or help, call (213) 893-7984, Monday through Friday, 8 am to 4 pm PT, or e-mail [email protected]. More information is on the UUT website at https://ttc.lacounty.gov/uut/. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the claim unsigned or incomplete; the instruction sheet says either one is grounds for denial.
- Filing more than one year after the overpayment or the erroneous or illegal collection of the UUT, when no refund is paid without a timely written claim.
- Sending the claim without written records demonstrating entitlement to the refund, which Section 13 asks you to include.
- Describing the refund reason or the County's liability in a line or two; Sections 7 and 10 ask you to describe in detail.
- Filling in Sections 8 and 9, which the instruction sheet says are not applicable to a UUT refund claim.
- Skipping the Section 11 write-in of Treasurer and Tax Collector.
- Mailing the claim to the Treasurer and Tax Collector instead of the Executive Officer, Board of Supervisors, ATTENTION: CLAIMS, at Room 383.
- Keeping the signed original and sending only a copy, when the instructions ask you to return the original signed claim.
Frequently asked questions
What is the Utility User Tax Refund Claim Form?
It is the Los Angeles County Treasurer and Tax Collector's packet for claiming a refund of Utility User Tax (UUT) that was overpaid, paid more than once, or erroneously or illegally collected. It combines a refund instruction sheet with the Claim for Damages to Person or Property form.
What is the deadline to claim a UUT refund in Los Angeles County?
Within one year of the overpayment, or of the erroneous or illegal collection, of the UUT. The instruction sheet quotes Section 4.62.190 B of the County Code: no refund is paid unless a written claim is submitted within that year.
Where do I mail the Utility User Tax refund claim?
Mail or deliver it to Executive Officer, Board of Supervisors, 500 West Temple Street, Room 383, Kenneth Hahn Hall of Administration, Los Angeles, CA 90012, marked ATTENTION: CLAIMS. Send the original signed claim with its supporting attachments.
What documents do I need to attach to a UUT refund claim?
Include all written records that demonstrate your entitlement to the refund; Section 13 asks for them. The claim must clearly establish your right to the refund through those records, and you may attach additional information if necessary.
Which sections of the claim do I not complete?
Sections 8 and 9 of the Claim for Damages form are marked not applicable on the instruction sheet. Sections 1 through 7, 10, 11, 13, 14 and 15 are completed as directed, and Section 12 is completed only if it applies.
Can someone else sign the claim for me?
Yes. Section 15 accepts the signature of the claimant or of a person filing on his or her behalf, who must give the relationship to the claimant. The instruction sheet also names a guardian, executor or administrator alongside the claimant.
What happens if the claim is unsigned or incomplete?
An unsigned or incomplete claim is grounds for denial, according to the instruction sheet. The Claim for Damages form also says it must be signed and that presenting a false claim is a felony under Penal Code section 72.
Who do I contact with questions about the UUT refund?
Call (213) 893-7984, Monday through Friday, 8 am to 4 pm PT, or e-mail [email protected]. The Treasurer and Tax Collector also maintains a UUT website at https://ttc.lacounty.gov/uut/.
Can I fill out the UUT refund claim online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service: it does not file the claim or deliver it to the County, so you mail or deliver the completed claim yourself.
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