Free User Use Fuel Tax Return - California

BOE-501-AU (S1F) REV. 3 (7-07)

BOARD OF EQUALIZATION
BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF

STATE OF CALIFORNIA

USER USE FUEL TAX RETURN DUE ON OR BEFORE

[ FOID

]

YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION FUEL TAXES DIVISION P O BOX 942879 SACRAMENTO CA 94279-6167
READ INSTRUCTIONS BEFORE PREPARING

REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS B LPG & LIQUID NATURAL GAS C ALCOHOL FUELS D KEROSENE, DISTILLATE & STOVE OIL

You must complete Schedule A on the back before preparing the return.
1. Fuel from your bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles) 2. Fuel purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles) 3. Total fuel used in motor vehicles (add lines 1 and 2) 4. Total nontaxable use of fuel (enter from Schedule A, line A6) 5. Taxable fuel used (subtract line 4 from line 3) 6. Tax rate per unit/gallon 7. Tax due (multiply line 5 by the applicable tax rate shown in line 6) 8. California use fuel tax paid to vendors on fuel included in line 3 (retain invoices) 9. Balance of tax (subtract line 8 from line 7; if line 8 is greater than line 7, enter a minus sign [-]) 1.

2.

3. 4.

5. 6. 7. 8. 9. $ $ $ $ $ $ $ $ $ $ $ $ 10. $ $ $ $ $

10. Total tax due or refund claimed (add columns A, B, C, and D of line 9) If claiming a refund, enter the amount as a negative number. Do not claim credit on future returns; a refund will be processed. 11. Penalty [multiply line 10 by 10% (0.10) if payment made or return filed after the due date shown above] 12. 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

11. 12. 13.

$ $ $

13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)

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-AU (S1B) REV. 3 (7-07)

SCHEDULE A - NONTAXABLE USE OF FUEL
A COMPRESSED NATURAL GAS (units)

REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS (gallons) C ALCOHOL FUELS (gallons) D KEROSENE, DISTILLATE & STOVE OIL (gallons)

NOTE: ONLY FUEL INCLUDED ON LINE 3 OF THE RETURN CAN BE CLAIMED ON LINES A1 THRU A6.

A1. Fuel used in vehicles operated outside California A2. Fuel used in vehicles operated off highway in California A3. Fuel used on highways in California under jurisdiction of U.S. Department of Agriculture A4. Liquefied petroleum gas, liquid natural gas, and compressed natural gas used in vehicles for which the annual flat rate tax has been paid A5. Other nontaxable use of fuel (please describe) A6. Total nontaxable use of fuel (add lines A1 thru A5; enter on line 4 of return)

CLEAR

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BOE-501-AU (S2) REV. 3 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

INSTRUCTIONS FOR USER USE FUEL TAX RETURN
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 you 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 Fuel users must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles): Compressed natural gas (CNG) Liquefied petroleum gas (LPG) and liquid natural gas (LNG) Alcohol fuels containing not more than 15 percent gasoline or diesel fuel (for example, ethanol and methanol) Kerosene, distillate, and stove oil Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel tax (for example, gasoline and blended fuels with more than 15 percent gasoline are subject to the motor vehicle fuel tax and, as a result, are not subject to use fuel tax). TAX LIABILITY You must have a user use fuel permit and file returns if you operate on California highways a vehicle that weighs, unladen, over 7,000 pounds and is powered by fuels described above. Returns are also required of owners/operators of vehicles that use the above fuels in commercial vehicles weighing less than 7,000 pounds and are paying the annual flat rate tax. FILING REQUIREMENTS Users of fuel subject to the use fuel tax must file returns. The return and payment is due on the last day of the month following the end of the reporting period. Payments should be made payable to the State Board of Equalization. A return must be filed for each period even though no fuel may have been used during the period. If no fuel was used write the word "none" in line 3. Line 1. Enter the number of gallons or units of fuel withdrawn from your bulk storage facilities during this reporting period that was placed in the fuel tanks of motor vehicles operated by you in California or partly in and partly out of California. Include fuel used by a lessee of your vehicles if you are responsible for furnishing the fuel (see Regulation 1304, User). Report whole gallons or whole units only. Round off tenths of gallons to the nearest whole gallon. Round off tenths of units to the nearest whole unit. "Bulk storage" includes fuel stored in drums, barrels, tanks or other storage facilities, except fuel supply tanks of vehicles. Enter the number of gallons or units of fuel purchased and delivered into fuel tanks of motor vehicles operated by you. Include purchases both in and out of California. Add lines 1 and 2. Enter the number of gallons or units of fuel used in a nontaxable manner from line A6 of Schedule A. Only fuel included in line 3 can be claimed on line 4. Subtract line 4 from line 3. Tax rate per unit/gallon. Multiply line 5 by the applicable tax rate shown in line 6. Enter the amount of California use fuel tax paid to the vendor at time of purchase of fuel in California for the fuel that is included in line 3. Do not include the federal fuel tax or state and local sales and use taxes. Subtract line 8 from line 7 and enter the difference on line 9. This is the amount of tax due with this return. If line 8 is larger than line 7, indicate the credit by entering a minus sign (-).

Line 2. Line 3. Line 4. Line 5. Line 6. Line 7. Line 8. Line 9.

Line 10. Combine columns A, B, C, and D of line 9 and enter the total on line 10. If line 10 results in a refund, enter the amount as a negative number. Do not claim credit on future returns; a refund will be processed. Line 11. If you are paying your tax on line 10 after the due date shown on the front of this return, you will owe a penalty of 10 percent of the amount of tax due. Enter the penalty by multiplying the tax due on line 10 by 0.10 and enter here. Line 12. If you are paying your tax on line 10 after the due date shown on the front of this return, you will owe interest. The interest rate noted on the front of this return applies for each month, or fraction of a month, that your payment is late. Enter the interest by multiplying the tax due on line 10 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 13. Enter the total amount due and payable by adding lines 10, 11, and 12. If claiming a refund, enter the amount of the refund claimed as a negative number. Note - gallons vs. units: Fuel transactions are reported in terms of gallons, except for compressed natural gas (CNG), which is reported as units. For tax reporting purposes, 100 cubic feet of natural gas measured at standard pressure and temperature (14.73 pounds per square inch at 60 degrees Fahrenheit) will be shown as one unit. 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.