A friend of mine bought a United ticket for $113.50. I am not sure what the fare code is but the ticket is non-ref. and has a $100 change fee.

The tax and fee portion of the ticket price was about $20. She broke her hand and can't go. She called the United refund line but it has been busy for 3 days now. Reservations said that they can issue a credit for $113.50 - $100 = $13.50.

They said that the tax portion cannot be refunded. Is this correct?