Diesel Fuel Claim For Refund

If you are a user of tax-paid diesel fuel for exempt purposes, or think you may have use that qualifies as exempt, these videos are for you. In this series of short videos, we will go over the exempt uses that may qualify for a refund and provide some registration information. Please be advised that this filing is for a claim for refund of tax paid on undyed diesel fuel used for exempt purposes only. Click the button on the left labeled, “Receipt Schedules” and “Disbursement Schedules” to view videos on specific schedules that you have to submit with your claim. Click on the other buttons on the left for more information or to contact us.

For more information, including registration, filing frequency, and percentages used for off-highway use, view the Users - Nontaxable Uses – Filing Claims for Refund page.

CLAIM FORM & WORKSHEET

This video will guide you in completing the BOE-770-DU – Diesel Fuel Claim for Refund on Nontaxable Uses, including the Refund Computation Worksheet. You will need to complete the applicable schedules to support your claim for refund before you prepare the actual claim for refund form. Click the button on the left labeled, “Receipt Schedules” and “Disbursement Schedules” to view the tutorial videos for schedule preparation.

RECEIPT SCHEDULES

You must report all diesel fuel purchases made during your filing period.

Schedule 1A

Use schedule code 1A to report tax-paid diesel fuel purchases.

Schedule 2A

Use schedule code 2A to report ex-tax diesel fuel purchases.

DISBURSEMENT SCHEDULES

There are two kinds of disbursement schedules: Total Accountability (Schedule 12 series) for all diesel fuel owned during the reporting period, and Tax-paid Credits (Schedule 13 series) used to claim exempt uses of tax-paid diesel fuel.

Total Accountability Schedules

You must complete the 12 series of schedules to account for all your diesel fuel purchases and inventory during the claim period.

Schedule 12A

You must account for all diesel fuel purchased, including fuel used on-highway. Schedule code 12A is used to account for all tax-paid fuel and schedule code 12B is used to account for ex-tax fuel.

Schedule 12B

You must account for all your diesel fuel purchased, including fuel used on-highway. Schedule code 12A is used to account for all tax-paid fuel and schedule code 12B is used to account for ex-tax fuel.

Schedule 12C

Use schedule code 12C to report gallons of ending physical inventory held in storage at the end of the reporting period.

Tax-paid Credit Schedules

Use the schedule code 13 series to claim a refund of your applicable exempt use of tax-paid diesel fuel. The 13 series consists of the following schedules:.

13J, Tax-Paid Fuel Used in an Exempt Manner Not Reportable on Another Credit Schedule

Use schedule code 13J to claim exempt uses that do not fall into any category covered by any other schedule. Other nontaxable uses may include diesel fuel used in reefer units with separate fuel tanks or in generators. It may also include diesel fuel used in a motor vehicle owned and operated by a public agency or political subdivision of the state. You only need to complete Schedule 13J if you used tax-paid diesel fuel in an exempt manner that you cannot report on one of the other 13 series schedules.

Schedule 13J5, Tax-Paid Fuel Used in Vessels

Use schedule code 13J5 to claim any gallons of tax-paid diesel fuel used in vessels. You only need to complete Schedule 13J5 if you used tax-paid diesel fuel in a vessel.

Schedule 13J6, Tax-Paid Fuel Used in Construction Equipment Exempt from Registration Operated Off-Highway

Use schedule code 13J6 to claim any gallons of tax-paid diesel fuel used in construction equipment that is exempt from vehicle registration and is operated within the confines of a construction project. You only need to complete Schedule 13J6 if you used tax-paid diesel fuel in construction equipment operated 100% off-road.

Schedule 13J7, Tax-Paid Fuel Used Off-Highway

Use schedule code 13J7 to claim any gallons of tax-paid diesel fuel used to operate vehicles off highway in this state during the reporting period. You only need to complete Schedule 13J7 if you used tax-paid diesel fuel to operate vehicles off-highway in this state. Use this schedule to report fuel used off-highway in vehicles that may be used on and off highway.

Schedule 13J8, Tax-Paid Fuel Used in the Operation of Power Take-Off (PTO)

Use schedule code 13J8 to claim any gallons of tax-paid diesel fuel used to operate devices mounted on the vehicle and propelled by power take-off (PTO) from the vehicle. You only need to complete Schedule 13J8 if you used tax-paid diesel fuel to operate PTO devices.

Schedule 13J9, Tax-Paid Fuel Used in Vehicles on Highways Under the Jurisdiction of the US Department of Agriculture

Use schedule code 13J9 to claim any gallons of tax-paid diesel fuel used in vehicles operated on highways under the jurisdiction of the US Department of Agriculture. To qualify for a refund, you must have paid for or contributed to the construction or maintenance of the highway.

Contact Us

If you have any tax questions that are not addressed in our Frequently Asked Questions section or elsewhere on our website, please use the Internet Email form to send your questions to us via email.

If, at any time, you need assistance or more information, please call 1-800-400-7115 during regular business hours and select the option for Special Taxes and Fees. Customer service representatives are available to help you from 8:00 a.m. to 5:00 p.m., Pacific time, Monday through Friday, except state holidays.