Diesel Fuel Tax
The diesel fuel tax is imposed on each gallon of diesel fuel entered, or removed from a refinery or terminal rack in this state. This law parallels the Internal Revenue Service’s (IRS) excise tax on diesel fuel as contained in its laws and regulations effective January 1, 1994. If you are a Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder, Diesel Ultimate Vendor, Vessel/Pipeline Operator, Industrial User, Government Entity, Diesel Exempt Bus Operator or Train Operator you will need to register with the BOE. Biodiesel and biofuel, including straight vegetable oil (svo) and waste vegetable oil (wvo), are administered under the Diesel Fuel Tax Law. The IRS provides the BOE with inspection reports of highway operators using dyed diesel and diesel fuel on highway.
Special Notices
- Increase in State Fuel Taxes Triggered if Congress Fails to Reauthorize Federal Tax by June 30, 2012
- New Tax Rates for Motor Vehicle Fuel and Diesel Fuel Effective July 1, 2012
- Important Notice Regarding Fuel Inventory and Multiple Tax Rates
- Increase in State Fuel Taxes Triggered if Congress Fails to Reauthorize Federal Tax
- Important Information for Producers of E85 Fuel
- The Board of Equalization is moving its Motor Carrier Section office to a new location
- Diesel Fuel Tax Claimants – New Filing Procedures
- New Tax Rates for Diesel Fuel Effective July 1, 2011
- The Board of Equalization is moving its Motor Carrier Section office to a new location
Information About
- Program Information
- Frequently Asked Questions
- Biodiesel and Biofuel FAQs
- Fuel Tax Swap FAQs
- Diesel Fuel Claims for Refund
Registration
Rates
Returns & Reports
- Supplier of Diesel Fuel Tax Return, BOE-501-DD
- Terminal Operator Information Report, BOE-506-PO
- Petroleum Carrier Report, BOE-506-PC
- Exempt Bus Operator Diesel Fuel Tax Return, BOE-501-DB
- Government Entity Diesel Fuel Tax Return, BOE-501-DG
- Train Operator Information Report, BOE-506-PT
- Diesel Fuel Claim for refund on Nontaxable Uses, BOE-770-DU
- Diesel Fuel Ultimate Vendor Report/Claim for Refund, BOE-770-DV
- Diesel Fuel Tax Claim for Refund – Sales to Ultimate Purchasers, BOE-770-DVW
- Claim for Refund on Nontaxable Sales of Exports of Diesel Fuel, BOE-770-DZ
- Electronic Filing Information
Make a Payment
Forms & Publications
- Biodiesel and California Tax, Publication 96
- Diesel Fuel Government Entity Certification Letter, BOE-65-DF
- Product Code Table - Sorted By Product Code Number, BOE-810-FTA
- Product Code Table - Sorted By Product Type, BOE-810-FTB
- Postal Abbreviations Table, BOE-810-FTC
- Schedule Code Table, BOE-810-FTD
- Instructions for Preparing Schedules and Schedule Descriptions, BOE-810-FTE
- Generic Disbursement Schedule, BOE-810-FTF
- Generic Receipt Schedule, BOE-810-FTG
- Airport Table Code (Sorted by Airport Code), BOE-810-FTH
- Airport Table Code (Sorted by City), BOE-810-FTI
- Diesel Fuel Tax Claim for Refund Questionnaire, BOE-32
- Special Notice – Dyed Diesel Fuel Notification Requirements, BOE-32a
- Certificate of Exempt Bus Operation, BOE-231-DB
Resources
Related Websites
Statistics & Reports
Contact Us
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento CA 94279-0088
Telephone 800-400-7115
(TTY: 711)
If your questions are about the Diesel Exempt Bus Operator or the Diesel Government Entity program, please direct your questions to the Motor Carrier Office.
Motor Carrier Office, MIC: 65
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0065
Telephone 800-400-7115
(TTY: 711)