Courtesy of Roth Tax Updates, and CCH, here’s how to request a refund:
Taxpayers should fax their protective claims to the FTB at 916-845-9796. In the fax, taxpayers should note that this is a protective claim and assert that the LLC fee is an unconstitutional tax. The following information should also be included: (1) the LLC’s name and identification number; (2) the tax years involved; (3) the amount of the claim; and (4) the name of a contact person and his or her phone number and fax number. The FTB will send an immediate fax confirmation.
The FTB is going to appeal, so don’t expect any money any time soon.