(a) Any person who has made the lubricating oil payment on oil which is later sold or used for an exempt purpose pursuant to PRC section 48650, may request a refund. For this chapter, an exempt purpose shall include lubricating oil that is subsequently sold to an agency of the Federal Government and on which the payment was not made by that agency. The request for a refund must include the information in Section 18613 of this chapter as well as the following information:

(b) Refund claims for oil other than oil exported from the state must be submitted to CalRecycle within three (3) years of the initial purchase of the oil by the person that is submitting the claim. If the refund is for oil that is exported from the state, the claim must be submitted to CalRecycle within the three months after the close of the calendar month in which the lubricating oil is exported or thirteen (13) months from the date of the purchase of the lubricating oil, whichever is later.

(c) CalRecycle may withhold or adjust payments for refund claims that are improper, illegible, or incomplete or otherwise deficient. If a payment claim is denied or adjusted, CalRecycle will notify the claimant within ten (10) days of the denial or adjustment and provide the reasons for its determination.

(d) A claimant may appeal CalRecycle's determination in writing within thirty (30) calendar days of the date of the denial notification. Any appeal received by CalRecycle after thirty (30) calendar days from the date of the denial notification shall be denied without consideration of the appeal.