Use Fuel Tax

The use fuel tax is imposed on the use of certain fuels on the highways of the state, rather than the sale or distribution. Generally, all fuels that are used to propel a motor vehicle and are not defined as either motor vehicle fuel (primarily gasoline) or diesel fuel will be taxed under the Use Fuel Tax Law.

Special Notices

Information About

Registration

Rates

Returns & Reports

Make a Payment

Forms & Publications

Resources

Related Websites

Contact Us

If you have questions regarding this program or need to register with the BOE, please contact the Motor Carrier Office at the following address or telephone number:

Motor Carrier Office, MIC: 65
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0065

Telephone 1-800-400-7115
(TTY: 711)

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