Use Fuel Tax - Filing Claims for Refund

Use Fuel Vendors (AV)

If you are a Use Fuel Vendor, you may file a claim for refund using form BOE-101, Claim for Refund or Credit.  Your claim must be in writing, be signed by you, and state the reason(s) for the overpayment. The claim should specify the period for which the overpayment was made and the amount of the refund claimed.

Users (AU) and Exempt Bus Operators (AB)

Use Fuel Users and Use Fuel Exempt Bus Operators are persons who use the following types of fuels in the fuel tanks of motor vehicles:

  1. Compressed natural gas (CNG)
  2. Liquefied petroleum gas (LPG) and liquid natural gas (LNG)
  3. Alcohol fuels containing not more than 15 percent gasoline or diesel fuel (for example, ethanol and methanol)
  4. Kerosene, distillate, and stove oil
  5. 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 (e.g., gasoline and blended fuels with more than 15% gasoline are subject to the motor vehicle fuel tax and, as a result, are not subject to use fuel tax)

If you are a Use Fuel User or Exempt Bus Operator, you may take a credit for the tax paid to a vendor in this state on a User Use Fuel Tax Return form BOE-501-AU or form BOE-501-AB Exempt Bus Operator Use Fuel Tax Return on all fuel used in this state during the reporting period in which the fuel was used.  See Regulation 1317,  Allowance of Credit or Refund of Tax Paid to Vendor.