Fuel Taxes Division - Motor Fuel
Motor Fuel Taxes are administered by the Fuel Industry Section of the Board of Equalization. This page is intended to link you with information regarding Motor Fuel Taxes.
Motor Fuels
- Aircraft Jet Fuel Tax
- Diesel Fuel Tax
- Motor Vehicle Fuel License Tax (Operative through December 31, 2001)
- Motor Vehicle Fuel Tax (Operative on or after January 1, 2002)
- Use Fuel Tax
Biodiesel and biofuel, including straight vegetable oil (svo) and waste vegetable oil (wvo), are administered under the Diesel Fuel Tax Law.
Motor Fuels Tax Returns and Report/Claim Information
- BOE-810-FTA – Product Code Table - Sorted By Product Code Number
- BOE-810-FTB – Product Code Table - Sorted By Product Type
- BOE-810-FTC – Postal Abbreviations Table
- BOE-810-FTD – Schedule Code Table
- BOE-810-FTE – Instructions for Preparing Schedules and Schedule Descriptions
- BOE-810-FTF – Generic Disbursement Schedule
- BOE-810-FTG – Generic Receipt Schedule
- BOE-810-FTH – Airport Table Code (Sorted by Airport Code)
- BOE-810-FTI – Airport Table Code (Sorted by City)
General Information
- Fuel Tax Rates for all Fuel Taxes Division Programs.
- Forms and Publications such as applications, newsletters, and utility documents available for viewing or downloading.
- Frequently asked questions about biodiesel and biofuel, including straight vegetable oil (svo) and waste vegetable oil (wvo).
- Fuel Tax Swap FAQ.
- New Tax Rates for Motor Vehicle Fuel
Common Procedures
- Contact us for information on refunds for taxes and fees administered by the Fuel Industry Section. Motor vehicle fuel tax refunds for off-highway use and exports of tax-paid motor vehicle fuel (gasoline) are handled by the State Controller's Office.
- Electronic Filing (EDI)
- Electronic Payment (EFT)
- Registration for Fuel Taxes Division Programs
Written Guidelines
Other Information
How To Contact Us
Fuel Industry Section
Fuel Taxes Division, MIC: 30
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0030
1-916-322-9669 phone
1-800-400-7115 toll-free phone
1-916-323-9352 fax