Motor Vehicle Fuel Tax Supplier - Filing Claims for Refund
Filing with the State Controller
The following claims for refund must be filed with the State Controller's Office and you may not take them as a credit on your Supplier of Motor Vehicle Fuel Tax Return.
- Refund-United States Department of Agriculture Roads, Revenue and Taxation Code section 8101.1
- Refund-Public Transportation, Revenue and Taxation Code section 8101.6.
- Refund-Vessel, Revenue and Taxation Code section 8101.7.
Mail State Controller claims to:
State Controller's Office
Bureau of Tax Administration
P.O. Box 942850
Sacramento, CA 94250-5880
Refunds claimed with the State Controller or as a credit on your Board of Equalization tax return
You may take a credit on your BOE-501-PS, Supplier of Motor Vehicle Fuel Tax Return instead of claiming a refund with the Office of the State Controller for the following types of refunds:
- Tax Paid Twice on Motor Vehicle Fuel, Regulation 1161
- Shipments Out of the State, Regulation 1132
- Returned Sales, Regulation 1120
- Sales to the United States, Regulation 1134
- Off-highway uses.
- Credit in Lieu of Refund; Foreign Consulate Sales, Revenue and Taxation Code section 8106.1
Refunds that must be claimed with the Board of Equalization
If you make errors in reporting that result in an overpayment when you file your BOE-501-PS, Supplier of Motor Vehicle Fuel Tax Return, you should follow the guidance provided in publication 117, Filing a Claim for Refund.
Bad debts
You may not claim a refund of taxes for bad debts on sales of motor vehicle fuel.