According to this customer service rep is sounds as though you have 30 days after the statement that has the annual fee closes. It would be nice to have a more recent data point from someone who has first hand experience with this. I can't say I have much faith in what someone from Chase has to say. You could probably ask 10 different Chase reps and get 10 different answers.

Also, none of this specifically addresses refunded authorized user fees. Surely there is someone out there who has cancelled a premium card that charges an AU fee.