BOE-501-DG (S1) REV. 3 (7-07)
BOARD OF EQUALIZATION
BOARD USE ONLY
RA-B/A AUD FILE REG REF RR-QS
STATE OF CALIFORNIA
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN DUE ON OR BEFORE
YOUR ACCOUNT NO. EFF
BOARD OF EQUALIZATION FUEL TAXES DIVISION PO BOX 942879 SACRAMENTO, CA 94279-6157
READ INSTRUCTIONS BEFORE PREPARING
REPORT OF DIESEL FUEL TRANSACTIONS
REPORT WHOLE GALLONS ONLY
1. Total gallons of undyed diesel fuel purchased 2. Total gallons of dyed diesel fuel purchased 3. Total gallons of undyed diesel fuel sold 4. Total gallons of dyed diesel fuel sold
GOVERNMENT ENTITY TAX RETURN OR CLAIM FOR REFUND
1. 2. 3. 4.
5. Total gallons of undyed diesel fuel used 6. Total gallons of dyed diesel fuel used 7. Total gallons of diesel fuel used (add lines 5 and 6) 8. Total gallons of diesel fuel used off-highway included in line 7 9. Taxable diesel fuel used on highway (subtract line 8 from line 7) 10. Rate of tax per gallon 11. Total tax due on diesel fuel used on highway in this state (multiply line 9 by rate on line 10) 12. California diesel fuel tax paid to retail vendor on fuel included in line 5 13. Amount of tax due or refund claimed (If line 11 is greater than line 12, enter the difference as tax due. If line 12 is greater than line 11 enter the difference as refund amount. Enter amount of refund as a negative.) (Do not claim credit on the next return; a refund will be processed.) 14. Penalty [multiply line 13 by 10% (0.10) if payment made or return filed after the due date shown above] 15.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is PENALTY INTEREST
5. 6. 7. 8. 9. 10. 11. $ 12. $ 13. $ .18
14. $ 15. $
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (Add lines 13, 14, and 15 if tax 16. $ is due. If claiming a refund, enter the amount from line 13 as a negative number.)
IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [ ]
I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
YOUR SIGNATURE AND TITLE TELEPHONE NUMBER DATE
Make check or money order payable to State Board of Equalization. Always write your account number on your check or money order. Make a copy of this document for your records.
BOE-501-DG (S2F) REV. 3 (7-07)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN (User of Fuel Under Sections 60050, 60100 (a) (5) (D) and 60108, Revenue and Taxation Code)
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your taxes. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by calling 800-272-9829 or through our website at www.boe.ca.gov. After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return. GENERAL INFORMATION The State Board of Equalization is responsible for collecting taxes under the Diesel Fuel Tax Law. Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on highways in this state. You are allowed to use dyed or undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on purchases of undyed diesel fuel. Purchases of dyed diesel fuel used on the highway must be reported and the tax paid on this return. FILING REQUIREMENTS The return must be filed on or before the last day of the calendar month following the period for which the tax is due. The return must be accompanied by a remittance payable to the State Board of Equalization for any tax due for that period. A return must be filed even if no tax is due. DEFINITIONS Government entity means this state and its political subdivisions, except for a political subdivision that is only an exempt bus operator. Exempt bus operator is a transit district, transit authority, school district, community college district, or county superintendent of schools. Dyed diesel fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses. Undyed diesel fuel means diesel fuel that is not subject to the United States Environmental Protection Agency or the Internal Revenue Service diesel fuel dyeing requirements. PREPARATION OF THE TAX RETURN Line 1. Enter the total gallons of undyed diesel fuel purchased. Line 2. Enter the total gallons of dyed diesel fuel purchased. Line 3. Enter the total gallons of undyed diesel fuel sold. Line 4. Enter the total gallons of dyed diesel fuel sold. Line 5. Enter the total gallons of undyed diesel fuel used. Line 6. Enter the total gallons of dyed diesel fuel used. Line 7. Enter the total gallons of diesel fuel used. Add lines 5 and 6. Line 8. Enter the total gallons of both dyed and undyed diesel fuel used off-highway. This amount must be included in the total gallons shown on line 7. Line 9. Enter the total gallons of diesel fuel used on highway. Subtract line 8 from line 7. Line 10. The current rate of tax per gallon. Line 11. Total tax due on diesel fuel used on highway. Multiply gallons on line 9 by the tax rate on line 10.
BOE-501-DG (S2B) REV. 3 (7-07)
Line 12. Enter the amount of California diesel fuel tax paid to a retail vendor in California on the diesel fuel that is included in line 5. Line 13. If line 11 is greater than line 12, enter the difference as tax due. If line 12 is greater than line 11, enter the difference as a negative amount (refund). A refund will be processed for this amount. Do not carry tax credits forward to another return. Line 14. If you are filing the return or paying the tax amount shown on line 13 after the due date shown on the front of the return, you will owe a penalty of 10 percent of the amount of tax due. Multiply the tax on line 13 by 0.10 and enter here. This does not apply to credit amounts. Line 15. If you are paying the tax amount shown on line 13 after the due date shown on the front of the return, you will owe interest. The interest rate shown on the front of the return applies for each month, or fraction of a month, that your payment is late. Multiply the tax due on line 13 by the interest rate shown, then multiply the result by the number of months, or fraction of a month, that have elapsed since the due date and enter here. Line 16. Enter the total amount due and payable by adding lines 13, 14, and 15. If claiming a refund, enter the amount of refund claimed on line 13 as a negative.
If you wish additional information, please contact the State Board of Equalization, Fuel Taxes Division, PO Box 942879, Sacramento, CA 94279-0030, Telephone 916-322-9669.