Motor Vehicle Fuel Tax
The motor vehicle fuel tax is imposed upon each gallon of fuel entered, or removed from a refinery or terminal rack in this state. If you are a Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder Vessel/Pipeline Operator, Industrial User, or Train Operator you will need to register with the BOE.
The State Controller maintains the Accounts Receivable records for this program, is responsible for collecting delinquent monies, and also receives and processes claim for refund on tax paid fuel used in a non-taxable manner.
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
- 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
- New Tax Rates for Motor Vehicle Fuel
- Fuel Tax Swap
Information About
Registration
Rates
Returns & Reports
- Supplier of Motor Vehicle Fuel Tax Return, BOE-501-PS
- Terminal Operator Information Report, BOE-506-PO
- Petroleum Carrier Report, BOE-506-PC
- Train Operator Information Report, BOE-506-PT
- Electronic Filing Information
Make a Payment
Forms & Publications
- Biodiesel and California Tax, Publication 96
- 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
Resources
Related Websites
Statistics and 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 1-800-400-7115
(TTY: 711)