BOE-501-DI (S1) REV. 3 (2-01)
BOARD OF EQUALIZATION
BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF
STATE OF CALIFORNIA
INTERSTATE USER DIESEL FUEL TAX RETURN DUE ON OR BEFORE
YOUR ACCOUNT NO. EFF
BOARD OF EQUALIZATION FUEL TAXES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6165
READ INSTRUCTIONS BEFORE PREPARING
The State Board of Equalization is responsible for collecting the Interstate User Tax under the Diesel Fuel Tax Law (California Revenue and Taxation Code Section 60115).
Every person using diesel fuel to operate a qualified motor vehicle within and without this state shall pay a tax for every gallon of diesel fuel used in this state. If you are a carrier licensed under the International Fuel Tax Agreement, you must file the IFTA Quarterly Fuel Use Tax Report instead of this form for your IFTA fleet. If you are a carrier operating only in California and Mexico, you must file this return. This 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, plus any applicable penalty and interest. If this return results in a tax credit, a refund will be processed. Credits may not be carried forward on this return.
REPORT WHOLE GALLONS ONLY
1. Miles operated in all states and Mexico by all your qualified motor vehicles subject to interstate user tax 2. Gallons of diesel fuel used to operate all your qualified motor vehicles included in the line 1 computation 3. Average miles per gallon of diesel fuel [divide line 1 by line 2 to nearest hundreth mpg (.01)] 4. All miles operated in California by all your qualified motor vehicles included in line 1 5. Taxable gallons of diesel fuel used in California (divide line 4 by line 3) 6. Tax-paid gallons of diesel fuel purchased in California included in line 2 7. Net taxable gallons of diesel fuel (subtract line 6 from line 5) 8. Interstate user tax rate 9. Tax owed or amount to be refunded (multipy line 8 by line 7; a negative amount represents a refund) 10. Penalty [multiply line 9 by 10% (.10) if payment is made after due date shown above] 11.
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
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. $ $ $ $
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10 and 11)
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 THE STATE BOARD OF EQUALIZATION. REMITTANCE MUST BE PAYABLE IN U.S. FUNDS. Always write your account number on your check or money order. Make a copy of this document for your records. A Spanish translation of this form appears on the reverse side. Please complete one side only.
BOE-501-DI (S2) REV. 3 (2-01)
INSTRUCTIONS INTERSTATE USER DIESEL FUEL TAX RETURN
This return is for reporting diesel fuel use only. (Persons who operate LPG or alcohol-fuel powered vehicles in California must contact the California State Board of Equalization, Fuel Taxes Division, at (916) 322-9669 for the proper reporting form.)
For the purpose of calculating average miles per gallon, enter all miles operated in all states and Mexico by all qualified motor vehicles that are operated within and without this state. This includes qualified motor vehicles operated in California and Mexico. Do not include qualified motor vehicles included in your IFTA fleet. Include all trip miles operated, loaded and deadhead. Qualified motor vehicle means a motor vehicle used, designed or maintained for transportation of persons or property that (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (b) has three or more axles regardless of weight, or (c) is used in combination, when the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight. A qualified motor vehicle does not include recreational vehicles when used exclusively for personal pleasure by an individual. Enter the total gallons of diesel fuel used to operate all the qualified motor vehicles included in the mileage computation on line 1. Divide line 1 by line 2 to obtain the average fleet miles per gallon. This calculation should be extended to the nearest hundredth (for example, 4.21 miles per gallon). Enter the average miles per gallon on line 3. Enter all miles operated in California by all qualified motor vehicles included in line 1 for which this return is filed, including any off-highway miles. Divide the number on line 4 by the average miles per gallon on line 3 to obtain taxable gallons of fuel used in California. Enter the taxable gallons of fuel used in California on line 5. Enter the total number of tax-paid gallons of diesel fuel purchased in California and included in line 2. Subtract line 6 from line 5 and enter the difference on line 7. If the number of gallons entered is positive, you will have a tax liability on the remaining fuel that was purchased outside of California. If the number of gallons entered is negative, then you have purchased more fuel in California than you consumed in your operations. A refund will be processed based upon the excess number of gallons reported (see line 9). Current interstate user tax rate per gallon on diesel fuel. Multiply the number of gallons of diesel fuel reported on line 7 by the tax rate on line 8. Enter this number on line 9. If the number on line 9 is less than zero, a refund will be processed. (Note: You cannot carry a tax credit forward to another return.) If the number on line 9 is greater than zero, then you owe tax.
Line 2. Line 3.
Line 4. Line 5. Line 6. Line 7.
Line 8. Line 9.
Lines 10 If your tax is paid after the due date shown on the front of this return, penalty and interest charges and 11. should be entered on lines 10 and 11. The penalty is 10% (.10) of the tax due on line 9. The interest rate is noted on line 11 on the front of this form and applies for each month or portion of a month after the due date. Line 12. Add lines 9, 10 and 11 and enter total amount due and payable, including late charges, if applicable.
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.
A Spanish translation of this form appears on the reverse side.