Welcome to the State Board of Equalization

Motor Fuel Tax Electronic Filing Information - Frequently Asked Questions (FAQ)

What is/Why eFile

  1. What is eFiling?
  2. Why is eFiling beneficial?
  3. What are the advantages of electronic filing of tax information?
  4. What is EDI?
  5. What is Flat File?

Tax Forms

  1. What are the accepted tax forms and file formats for eFiling?
  2. How do I sign my eFiled tax form?
  3. Can I eFile my Underground Storage Tank Maintenance Fee Return?
  4. Can I eFile my Oil Spill Response and Administration Fee Returns?

Getting Started

  1. What are some of the prerequisites to begin filing electronically?
  2. How do I register to eFile?
  3. Where can I get a copy of the Trading Partner Agreement (TPA)?
  4. What is the Trading Partner Agreement (BOE-400-TPA) and what is its purpose?

Certification

  1. Do I need to be certified to eFile?
  2. How do I get certified to eFile?
  3. How long do I have to complete the certification process?

Filing

  1. What valid transmission methods can be used?
  2. Can multiple reports be submitted in a single electronic transmission?
  3. Is eFiling available seven days a week, 24 hours a day?
  4. What file formats can I use for my electronic files?
  5. How is timely filing of my tax form and/or payment determined?
  6. When are the tax forms due?
  7. What if the due date falls on a weekend or holiday?
  8. Can I test my file before I submit it?
  9. How do I sign my eFiled tax form?
  10. How will I know if you’ve received my tax form?
  11. How will I know that I have met the filing requirements for the reporting period?
  12. Can I report two-party exchange activity?
  13. Am I required to mail any paper documentation after submitting my tax form?
  14. How can I correct or amend my eFiled tax form?

Payment

  1. Do I have to pay when I submit my return?
  2. When are the payments due?
  3. What if the due date falls on a weekend or holiday?
  4. What are my eFile payment options?
  5. How do I make a payment?
  6. Are electronic funds transfer (EFT) payments required for eFiling participants?
  7. Is there a fee to eFile?

Troubleshooting

  1. Why doesn't my password work?
  2. What if I forgot my password?
  3. What if I forgot my UserID?
  4. What if my file is rejected (Receipt Acknowledgement – Failure)?
  5. What if my file fails after the BOE receives it (Functional Acknowledgement – Failure)?
  6. Can I test my file before I submit it?
  7. Who do I contact for technical assistance?

Administration

  1. What is the Trading Partner Agreement (BOE-400-TPA) and what is its purpose?
  2. What are the rules and responsibilities of eFiling and is it okay to freely switch between paper filing and eFiling?
  3. Who should I contact if my account information changes and needs updating?
  4. How do I add, update, or remove User accounts?

General

  1. Where can I get more information on the Motor Fuel eFiling Program?
  2. Can I discontinue receiving paper tax forms now that I am eFiling?
  3. Is there a fee to eFile?
  4. How do I sign my eFiled tax form?

Security

  1. What information is considered confidential?
  2. What measures are used to secure the data sent over the Internet?

eServices

  1. Are there companies that can help me eFile?
  2. Are there ERO’s for Motor Fuels eFiling
  3. Are there software providers for Motor Fuels eFiling?

What is/Why eFile

  1. What is eFiling?

    Electronic Filing (eFiling) is a process which uses Internet technology to file tax forms (tax returns, reports, and claims for refund) through the Internet.

  1. Why is eFiling beneficial?

    eFiling is fast, easy, convenient and accurate. All you need is a computer and access to the Internet. You need not leave your home or office to file. You will receive confirmation that your return and payment information has been accepted for processing. And, if tax is due, you do not even need to write a check. Funds are transferred electronically.

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  1. What are the advantages of electronic filing of tax information?

    The electronic filing of tax information has the following advantages:

    • After the initial application and testing, no paper tax forms to be filed, including no signature documents to be completed and mailed.
    • No postage expenses.
    • Ability to file outside normal business hours.
    • Ability to validate filings before submitting them using the “check file” option.
    • Quicker processing.
    • Electronic security ensures confidentiality of data.
    • Instant acknowledgment of the Board of Equalization (BOE) receiving your filing.
    • Less file storage space required since data may be stored electronically.
  1. What is EDI?

    (Electronic Data Interchange): A computer-to-computer exchange of routine business data in a standard format. For pure EDI, computer-to-computer means original or sending application program-to-processing or receiving application program. EDI consists only of business data, not verbiage or free-form messages.

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  1. What is Flat File?

    A flat file is a file containing records that have no structured interrelationship. The term is frequently used to describe a textual document from which all word processing or other structure characters or markup have been removed. The BOE required form of flat file is one in which table data is gathered in lines of ASCII text with the value from each table cell separated by a tab and each row represented with a new line. This type of flat file is also known as a tab-delimited flat file.

Tax Forms

  1. What are the accepted tax forms and file formats for eFiling?

    The BOE is currently accepting the tax forms and corresponding file formats indicated in the table below. Electronic Participants must pass certification testing for each tax form and file format. Some file formats may not be applicable to all tax forms. Files formatted in XML, Excel, Word, Lotus, or other format not identified as accepted by the BOE will not be accepted.

     
    IRS EDI X12
    v.4030
    BOE EDI X12
    v.4030
    Flat File
    BOE-501-DB
    X
    BOE-501-DD
    X
    X
    BOE-501-MJ
    X
    X
    BOE-501-PS
    X
    X
    BOE-506-PC
    X
    X
    X
    BOE-506-PO
    X
    X
    X
    BOE-700-DV
    X
    BOE-770-DU
    X
    BOE-770-DVW
    X
    BOE-770-DZ
    X

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  1. How do I sign my eFiled tax form?

    When a Trading Partner Agreement (TPA) is submitted, one of the entries populated by the person submitting it is the Security Code. The TPA is also signed by an authorized representative. The BOE issues an Authorization Code when it approves the TPA. These two data elements, the Security Code provided by the filing party and the Authorization Code provided by the BOE, create an electronic signature that is specific to the TPA and the signature by the authorized representative on the TPA. If the information on the TPA changes, a new TPA is required to maintain a valid electronic signature with the BOE.

  1. Can I eFile my Underground Storage Tank Maintenance Fee Return?

    The Underground Storage Tank Maintenance Fee Return can not be electronically filed at this time.

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  1. Can I eFile my Oil Spill Response and Administration Fee Returns?

    The Oil Spill Response and Administration Fee Returns can not be electronically filed at this time.

Getting Started

  1. What are some of the prerequisites to begin filing electronically?

    Certification testing is mandatory for all Electronic Participants and a prerequisite to electronic filing. As outlined in Chapter 8, Certification Testing Guidelines, of the Motor Fuels Electronic Filing Program eFiling Handbook and Specifications, the BOE has established test procedures that all Electronic Participants must follow to test its eFiling system prior to the submission of production files. In order to ensure the quality of the information obtained, the BOE will subject the information received to a set of tests. An Electronic Participant must successfully test for each type of electronic tax form that it wishes to file in the file format to be used.

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  1. How do I register to eFile?

    Participating in the Motor Fuels Electronic Filing Program begins by completing and submitting for BOE-400-TPA, “Trading Partner Agreement”.

  1. Where can I get a copy of the Trading Partner Agreement (TPA)?

    The Trading Partner Agreement is available on the Motor Fuels Electronic Filing Program Information page. This page also contains all the manuals, instructions, examples, templates, and general information for the Motor Fuels eFiling Program. Click here to go to the Motor Fuels Electronic Filing Program Information page.

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  1. What is the Trading Partner Agreement (BOE-400-TPA) and what is its purpose?

    The Trading Partner Agreement (TPA) is an application completed by an electronic participant candidate in order to participate in the Motor Fuels Electronic Filing Program.

    The purpose of the TPA is to:

    • Identify the Information Provider;
    • Identify the tax forms to be filed electronically;
    • Identify the electronic filing formats to be used for each tax form to be filed electronically;
    • Identify the Application Sender's Code (for EDI filing formats only);
    • Identify the accounts to be filed electronically;
    • Outline the terms and standards for electronic filing; and
    • Identify the authorized signer for the electronic filing.

    In addition, completion of the TPA is the process used to convey the necessary information to facilitate electronic exchange of information. It will ensure the accuracy of the entity information by comparing the eFiled entity data with the information in the BOE databases. Once accepted into the Motor Fuels Tax Electronic Filing Program, participation is required until terminated by the BOE.

Certification

  1. Do I need to be certified to eFile?

    Yes. The data provided in many Motor Fuels tax forms can be complex and, sometimes, voluminous. The certification process is integral to ensuring that both you and the BOE receive valid and complete files, are confident and comfortable with the eFiling process, and have resolved most reporting issues prior to submitting actual “production” tax forms.

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  1. How do I get certified to eFile?

    The certification testing process consists of three stages. Each stage must be successfully completed in sequence. Each Electronic Participant must submit a test file for each tax form for which it intends to be certified. In order to ensure the quality of the electronic information transmitted, the BOE will subject each electronic test file to a set of tests and notify the Electronic Participant of the results. More information on the certification testing process is available on chapter 8 of the Motor Fuels eFiling Handbook. Please click here to go to the Motor Fuels eFiling Handbook.

    The certification testing stages are:

    1. Transmission and Syntax Validation (Stage 1, submit 5-100 records)
    2. Syntax and Data Validation (Stage 2, submit one month of records)
    3. Production Simulation (Stage 3, submit two consecutive months of records)

    The Electronic Participant’s electronic files must adhere to the BOE requirements for the reporting method identified in the TPA and as defined in Part I - Motor Fuels Electronic Filing Handbook and Specifications. Each Electronic Participant must use its own test data to test its electronic process for each test stage.

    Stage 1, Transmission and Syntax Validation

    The purpose of Stage 1 is to test the file transmission and formatting process for each Electronic Participant. The BOE will verify that each file received follows electronic filing requirements for the reporting method identified in the TPA and as defined in Part I - Motor Fuels Electronic Filing Handbook and Specifications.

    Stage 2, Syntax and Data Validation

    The Electronic Participant is required to submit test files for each return or report type containing all transactions for a reporting period. Stage 2 files will be processed to verify the accuracy of the transmitted information. Each test file should represent a cross section of the Electronic Participant’s business.

    Stage 3, Production Simulation

    The Electronic Participant submits filings for two consecutive reporting periods for each tax form type being tested without fatal syntax or data validation errors. A filing is required for each tax form tested during test Stages 1 and 2. Stage 3 files will be processed to verify the accuracy of the transmitted information.

  1. How long do I have to complete the certification process?

    Submission of the Trading Partner Agreement to the BOE indicates the Taxpayer’s willingness to begin electronic filing in a timely manner. The BOE expects that the Taxpayer will begin certification testing within thirty (30) days of receipt of its Authorization Code, User ID, and passwords and will exercise due diligence in order to complete certification testing as swiftly as possible. In no event should certification testing exceed 120 days unless an extension is granted by the BOE. Upon request from the BOE, the Taxpayer will provide a timeline for its test process or an update to a timeline already provided. If certification testing is not completed in a timely manner, it may result in suspension of the Taxpayer from the Motor Fuels eFiling Program.

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Filing

  1. What valid transmission methods can be used?

    The BOE will only accept properly formatted tax forms transmitted via the Internet. Magnetic tape, floppy diskette, CD, or other media will not be accepted from electronic filers. Electronic Participants interested in utilizing an alternative filing format may contact the BOE to discuss their proposal.

  1. Can multiple reports be submitted in a single electronic transmission?

    Information Providers who are registered with more than one BOE fuel account license or registration number must transmit separate tax form data sets for each account license unless using the EDI v. 4030 format. Information Providers using the EDI v. 4030 format may combine multiple tax form data sets in a single electronic transmission.

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  1. Is eFiling available seven days a week, 24 hours a day?

    In order to perform basic maintenance on the BOE website, the system will be unavailable for Motor Fuels eFiling access from Sunday at 7:00 p.m. to Monday at 5:00 a.m., Pacific Time. This is regularly scheduled downtime that will be posted on the BOE website. Since this is regularly scheduled downtime, Electronic Participants should be aware that the BOE will not accept the participant's inability to submit a timely filing because of this downtime as a valid reason for granting relief of any penalty and/or interest that may result from making a late filing.

  1. What file formats can I use for my electronic files?

    There are three possible file formats that may be used for Motor Fuels electronic files. They are: Flat File, BOE EDI, and IRS EDI. Both EDI file formats are x12 version 4030, but the requirements for some segments and elements differ slightly.

    Not all formats are available to all tax forms. Check What are the accepted tax forms and file formats for eFiling? to determine which file format is appropriate for your tax form. More information on each file format is available on the Motor Fuels Electronic Filing Program Information page in Chapters 9-11 of the Motor Fuels eFiling Manual. Click here to go to the Motor Fuels Electronic Filing Program Information page.

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  1. How is timely filing of my tax form and/or payment determined?

    The filing for a period is considered to be filed timely if the tax form and any applicable payment are received by the BOE on or before the due date. If either is received after the due date, the filing is considered late. eFiled tax forms and EFT payments receive an electronic "postmark" of the date and time they are submitted. This postmark is used to determine if the filing is timely.

    If a tax form or payment is received by the BOE after the due date, interest and/or penalty may be charged. Failure to file a tax form, or filing an incomplete tax form, may result in charges for interest, penalty and/or license revocation. For help in calculating any additional interest and/or penalty charges, please contact the Special Taxes and Fees at 1-800-400-7115.

  1. When are the tax forms due?

    Tax forms available to be eFiled under the Motor Fuels Electronic Filing Program are due on the last day of the month following the period for which the tax forms report.

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  1. What if the due date falls on a weekend or holiday?

    If the due date falls on a weekend or holiday, the tax form is due on the next business day.

  1. Can I test my file before I submit it?

    Yes. After logging into the Motor Fuels Electronic Filing Program, choose the “Check File” menu option on the Electronic Filing Main Menu page. You will be prompted to submit your file and the validation and syntax results will be emailed to you as if it was a real filing. However, additional results will be made available to you (accessible through the “Review Check File” menu option). The results will tell you if the computer identified any edits in your tax form and what those edits are. Edits are not necessarily errors, but are results that differ from those expected by the system. Typically BOE staff would contact you to resolve those edits, so the Check File option will enable you to confirm that the BOE will accept the file as a valid filing and resolve any reporting issues with your file before submitting it.

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  1. How do I sign my eFiled tax form?

    When a Trading Partner Agreement (TPA) is submitted, one of the entries populated by the person submitting it is the Security Code. The TPA is also signed by an authorized representative. The BOE issues an Authorization Code when it approves the TPA. These two data elements, the Security Code provided by the filing party and the Authorization Code provided by the BOE, create an electronic signature that is specific to the TPA and the signature by the authorized representative on the TPA. If the information on the TPA changes, a new TPA is required to maintain a valid electronic signature with the BOE.

  1. How will I know if you’ve received my tax form?

    A Receipt Acknowledgement process completes for every file submission. This includes identification on the “Review Uploads” menu option on the Electronic Filing Main Menu page as well as an email to all user accounts associated with the Electronic Participant. The Receipt Acknowledgement will identified as either a Success or a Failure. Success means the file has been accepted for additional processing by the BOE while Failure means the file was rejected by the BOE. Common reasons for a file to be rejected include submitting an Excel workbook instead of a Flat File and submitting an incomplete tax form.

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  1. How will I know that I have met the filing requirements for the reporting period?

    Once the BOE has received an electronic file, the Motor Fuels Electronic Filing Program completes the Functional Acknowledgement process. This includes identification on the “Review Uploads” menu option on the Electronic Filing Main Menu page as well as an email to all user accounts associated with the Electronic Participant. The Functional Acknowledgement will be identified as either a Success or a Failure. Success means the filing is complete and you have met the filing requirements for that submission. Failure means the file contains issues that must be resolved before the BOE will accept it as a valid filing. The reasons for the Failure are provided via a “Filing Results” link on the “Review Uploads” page. You may also contact us at the following for assistance in resolving any filing issues:

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030
  1. Can I report two-party exchange activity?

    Yes, if you meet the requirements.

    Motor Vehicle Fuel Tax Regulations 1123 and 1125 and Diesel Fuel Tax Regulations 1420 and 1423 allow the receiving party to report and pay the tax on removals of fuel resulting from a two party exchange. These revisions went into effect January 1, 2007.

    When a two party exchange transaction occurs, there are three participants in the exchange: Delivering Supplier, Receiving Supplier, and Terminal Operator. Each of these participants has a reporting requirement that must be met before there is a valid two party exchange. Following is a summary of the requirements:

    • The Delivering Supplier must report the fuel that has been disbursed in a two party exchange transaction for which they are the position holder in the terminal. The Receiving Supplier must report the receipt of fuel in a terminal as part of a two party exchange transaction and report the tax liability for that fuel. The Terminal Operator must report the terminal disbursement on Schedule 15B "Terminal Operator Disbursement by Position Holder." However, in addition to reporting the Position Holder (Delivering Supplier), the Terminal Operator must also report the Receiving Supplier as part of the transaction.
    • The Delivering Supplier, Receiving Supplier, and Terminal Operator must all report the two party exchange transaction information with the same document date, bill of lading number, fuel type, mode code, and gallons.
    • The Delivering Supplier, Receiving Supplier, and Terminal Operator must all report their California motor fuels tax forms to the Board electronically to qualify for and participate in the Board’s two party exchange program for all two party exchange transactions. While you may be electronically reporting, your exchange partner or the terminal may not. You need to verify that all other participants in your two party exchange transaction are reporting electronically with the Board. The Board provides a list of eligible two party exchange participants. If any of the participants are not eligible, please have them contact us. The Board has several electronic filing options available.
    • Failure to properly report the two party exchange transaction by any participant will void the two party exchange transaction for California fuel tax purposes and the tax liability will revert to the Delivering Supplier. Interest and Penalty charges may apply.

      • Complete information on all the requirements for two party exchange reporting is available in the regulations. Click here to access the regulations.

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  1. Am I required to mail any paper documentation after submitting my tax form?

    Typically you will not be required to submit any paper documentation after eFiling your tax form. The majority of Motor Fuels eFiling participants do not send any paper with their electronic filings. However, the BOE may request that you provide additional or supporting documentation for your tax form. You will be contacted by BOE staff if additional information is needed.

  1. How can I correct or amend my eFiled tax form?

    If you need to correct or amend a tax form that you have already submitted you have two options.

    • Within the same business day as your original submission, contact us and we will cancel your original submission. You may then submit the new tax form when you have made the corrections or amendments. Please note that the original submission will not be considered a valid filing and applicable due dates will apply to your new file submission.
    • After the business day of your original submission, submit your corrected or amended file as if were an original. The electronic file maps for each file format provide coding options for submitting correcting or amending files, but the BOE does not utilize these coding options at this time. Once you have successfully submitted the corrected or amended file, email the BOE notification that you have submitted the corrected or amended file with the following information: date of submission, tracking number, account number, period, and reason for/summary of the correction or amendments.

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Payment

  1. Do I have to pay when I submit my return?

    No. Both the return and payment must be made by the due date to avoid late penalties and/or interest charges, but they do not need to be done at the same time. You may, for example, submit your return on the 10th of the month and wait until the due date to make your payment.

  1. When are the payments due?

    With the exception of pre-payments, payments on tax returns available to be eFiled under the Motor Fuels Electronic Filing Program are due on the last day of the month following the period for which the tax forms report. Pre-payments, for accounts that are required to make prepayments, are due on the 15th of the month following the period for which the tax forms report.

    See our Electronic Funds Transfer (EFT) page for complete information on making electronic payments. Click here to go to the EFT page.

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  1. What if the due date falls on a weekend or holiday?

    If the due date falls on a weekend or holiday, the payment is due on the next business day. See our Electronic Funds Transfer (EFT) page for complete information on making electronic payments. Click here to go to the EFT page.

  1. What are my eFile payment options?

    All Motor Fuels Electronic Filing Program participants must pay any taxes or fees due by electronic funds transfer (EFT). There are several EFT payment methods available. See our Electronic Funds Transfer (EFT) page for complete information on the different EFT options available. Click here to go to the EFT page.

    Options available include:

    • ACH Credit
    • ACH Debit
    • Fedwire

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  1. How do I make a payment?

    How you make a payment depends on the payment method you have selected. See our Electronic Funds Transfer (EFT) page for complete information on making electronic payments and the payment methods available. Click here to go to the EFT page.

  1. Are electronic funds transfer (EFT) payments required for eFiling participants?

    Yes. All Motor Fuels Electronic Filing Program participants must pay any taxes or fees due by electronic funds transfer (EFT). See our Electronic Funds Transfer (EFT) page for complete information on making electronic payments and the payment methods available. Click here to go to the EFT page.

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  1. Is there a fee to eFile?

    No. The BOE does not charge a fee to eFile.

    If you use an electronic return originator (ERO) to file your returns, they may charge a fee. That is between you and the ERO. The BOE is not responsible for arrangements between EROs and their clients.

    Depending on your method of EFT payment, your bank or creditor may charge a fee. The BOE is not responsible for those fees. See our Electronic Funds Transfer (EFT) page for complete information on making electronic payments. Click here to go to the EFT page.

Troubleshooting

  1. Why doesn't my password work?

    The following are the most common causes of this problem:

    • Improper capitalization: The password is case-sensitive. Be sure to check your "Caps Lock" button on your keyboard, and make sure that you are entering any characters of your password in the proper case.
    • Incorrect Password or Username

    If you've checked everything and are still having problems, contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, and account numbers. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030

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  1. What if I forgot my password?

    If you have forgotten your password, contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, and account numbers. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030
  1. What if I forgot my User ID

    If you have forgotten your User ID, contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, and account numbers. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030

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  1. What if my file is rejected (Receipt Acknowledgement – Failure)?

    A Receipt Acknowledgement process completes for every file submission. This includes identification on the “Review Uploads” menu option on the Electronic Filing Main Menu page as well as an email to all user accounts associated with the Electronic Participant. The Receipt Acknowledgement will be identified as either a Success or a Failure. Success means the file has been accepted for additional processing by the BOE while Failure means the file was rejected by the BOE.

    Common reasons for a file to be rejected (Receipt Acknowledgement – Failure) include submitting an Excel workbook instead of a Flat File and submitting an incomplete tax form. If you are unable to determine the reason for your Receipt Acknowledgement – Failure, contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, account numbers, and tracking number. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030
  1. What if my file fails after the BOE receives it (Functional Acknowledgement – Failure)?

    Once the BOE has received an electronic file, the Motor Fuels Electronic Filing Program completes the Functional Acknowledgement process. This includes identification on the “Review Uploads” menu option on the Electronic Filing Main Menu page as well as an email to all user accounts associated with the Electronic Participant. The Functional Acknowledgement will be identified as either a Success or a Failure. Success means the filing is complete and you have met the filing requirements for that submission. Failure means the file contains issues that must be resolved before the BOE will accept it as a valid filing.

    The reasons for the failure are provided via a “Filing Results” link on the “Review Uploads” page. If you are unable to determine the reason for your Functional Acknowledgement – Failure, contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, account numbers, and tracking number. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030

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  1. Can I test my file before I submit it?

    Yes. After logging into the Motor Fuels Electronic Filing Program, choose the “Check File” menu option on the Electronic Filing Main Menu page. You will be prompted to submit your file and the validation and syntax results will be emailed to you as if it was a real filing. However, additional results will be made available to you (accessible through the “Review Check File” menu option). The results will tell you if the computer identified any edits in your tax form and what those edits are. Edits are not necessarily errors, but are results that differ from those expected by the system. Typically BOE staff would contact you to resolve those edits, so the Check File option will enable you to confirm that the BOE will accept the file as a valid filing and resolve any reporting issues with your file before submitting it.

  1. Who do I contact for technical assistance?

    For Technical Assistance, please contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, and account numbers. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030

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Administration

  1. What is the Trading Partner Agreement (BOE-400-TPA) and what is its purpose?

    The Trading Partner Agreement (TPA) is an application completed by an electronic participant candidate in order to participate in the Motor Fuels Electronic Filing Program.

    The purpose of the TPA is to:

    • Identify the Information Provider;
    • Identify the tax forms to be filed electronically;
    • Identify the electronic filing formats to be used for each tax form to be filed electronically;
    • Identify the Application Sender's Code (for EDI filing formats only);
    • Identify the accounts to be filed electronically;
    • Outline the terms and standards for electronic filing; and
    • Identify the authorized signer for the electronic filing.

    In addition, completion of the TPA is the process used to convey the necessary information to facilitate electronic exchange of information. It will ensure the accuracy of the entity information by comparing the eFiled entity data with the information in the BOE databases. Once accepted into the Motor Fuels Tax Electronic Filing Program, participation is required until terminated by the BOE.

  1. What are the rules and responsibilities of eFiling and is it okay to freely switch between paper filing and eFiling?

    Once an Electronic Participant has completed the certification testing for the tax forms it intends to eFile, it is placed into production status, which permits the filing of the tax forms electronically with the BOE. Once permission has been granted, an Information Provider must file its Motor Fuels tax forms and make payments electronically to the BOE until further notified. The Electronic Participant many not alternate between paper filing and eFiling unless prior permission is granted by the BOE.

    Please refer to Chapter 6, General Rules and Responsibilities of an Electronic Participant, of the Motor Fuels Electronic Filing Program eFiling Handbook and Specifications, for a list of the rules and responsibilities.

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  1. Who should I contact if my account information changes and needs updating?

    Once accepted into the Motor Fuels Tax eFiling Program, the Information Provider must notify the BOE if it moves, changes ownership, discontinues operations, or sells its business. The BOE requires that all registration changes be submitted in writing. All written notification will be reviewed and the appropriate actions taken. The written notification of registration changes will enable the BOE to update our records and keep your registration current. Be sure to provide all applicable account number(s) when contacting the BOE.

    Even though the EDI map discussed in Chapter 9, ANSI ASC X12 Version 4030 Mapping, of the Motor Fuels Electronic Filing Program eFiling Handbook and Specifications, allows for registration information updates, the BOE is not currently automated to utilize any of this data for registration updates.

    Mail the notification to:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030
  1. How do I add, update, or remove User accounts?

    All User account maintenance is done by Special Taxes and Fees staff. Some maintenance activity can only be requested by specific individuals. The BOE will provide an Information Provider with as many User accounts as the Information Provider deems necessary. Only the Authorized Representative on the Trading Partner Agreement can request that individuals have a User account opened for them. Updates to or closure of an existing User account can be requested by either the User or the Authorized Representative.

    If you want to do any User account maintenance, the appropriate person should contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, and account numbers. If requesting a User account be opened, provide the same information and a mailing address for the new account. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030

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General

  1. Where can I get more information on the Motor Fuel eFiling Program?

    All information and documentation for the Motor Fuels Electronic Filing Program is available on the Motor Fuels Electronic Filing Program Information page. This page contains all the manuals, instructions, examples, templates, applications, and general information for the Motor Fuels eFiling Program. Click here to go to the Motor Fuels Electronic Filing Program Information page.

  1. Can I discontinue receiving paper tax forms now that I am eFiling?

    The Board will no longer mail the paper tax forms for accounts that you are registered to file electronically and for which you are in Production status with the Motor Fuels eFiling Program. The Board periodically includes useful tax information with the paper tax forms, including tax bulletins and the Fuel Taxes Newsletter. To ensure that you are notified of any developments regarding fuel taxes in California, you will have to register with the Board's Fuel Taxes subscription service. You may register at www.boe.ca.gov/sptaxprog/letters/index.htm. Please note that, as Motor Fuels eFiling Program participant, you are responsible for complying with any notifications provided through this subscription service.

    If you continue to receive paper tax forms after moving into production status, please contact the Special Taxes and Fees using one of the options below. You will need to provide your name, phone number, email address, company name, and account numbers. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030

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  1. Is there a fee to eFile?

    No. The BOE does not charge a fee to eFile.

    If you use an electronic return originator (ERO) to file your returns, they may charge a fee. That is between you and the ERO. The BOE is not responsible for arrangements between EROs and their clients.

    Depending on your method of EFT payment, your bank or creditor may charge a fee. The BOE is not responsible for those fees. See our Electronic Funds Transfer (EFT) page for complete information on making electronic payments. Click here to go to the EFT page.

  1. How do I sign my eFiled tax form?

    When a Trading Partner Agreement (TPA) is submitted, one of the entries populated by the person submitting it is the Security Code. The TPA is also signed by an authorized representative. The BOE issues an Authorization Code when it approves the TPA. These two data elements, the Security Code provided by the filing party and the Authorization Code provided by the BOE, create an electronic signature that is specific to the TPA and the signature by the authorized representative on the TPA. If the information on the TPA changes, a new TPA is required to maintain a valid electronic signature with the BOE.

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Security

  1. What information is considered confidential?

    Personal information, such as a driver license number, a social security number, or a residence address, is not disclosed to the public. However, some records are subject to disclosure. These include BOE license or registration numbers, business name and address, and license status. Also, for purposes of enforcing the fuel tax laws, personal information may be disclosed to federal agencies and other state agencies. For more information, please review the Notice to Individuals Regarding Information Furnished to the BOE (Form BOE-324-GEN) included in Appendix H of the Motor Fuels Electronic Filing Handbook and Specifications.

  1. What measures are used to secure the data sent over the Internet?

    The Motor Fuels Tax Electronic Filing Program uses the Internet to receive and transmit tax forms and information. It incorporates the following technological attributes to ensure data security: User ID, Password, Data Encryption, Electronic Signature (Authorization and Security Codes), Account Numbers, File Formats, and Acknowledgments. Each Electronic Participant must also use security procedures that are reasonably sufficient and put forth its best efforts to ensure that all transmissions of tax returns and reports are authorized. An Electronic Participant must take the necessary precautions to safeguard its technological attributes and notify the BOE at 1-800-400-7115 when it has knowledge that its technological attributes have been compromised or a change in its authorized representative has occurred.

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eServices

  1. Are there companies that can help me eFile?

    The Fuel Industry Section will be glad to assist you in developing your Motor Fuels Electronic Filing Program capabilities. We are available to provide technical expertise relating to the requirements in the Motor Fuels eFiling Handbook and Specifications. If you require assistance, please contact the Special Taxes and Fees using one of the options below. You will need to provide your contact information (name, phone number, email address, company name, and applicable account numbers) as well a description of your technical questions. Please have that information ready or include it in your email.

    Telephone: 1-800-400-7115
    Fax: 916-323-9352
    Email: BOE Motor Fuels eFile
    Mail:
    State Board of Equalization
    Special Taxes and Fees
    PO Box 942879
    Sacramento, CA 94279-0030

    Independent companies may provide assistance, products, or services. The Board of Equalization (BOE) does not recommend or endorse these companies. Some companies have successfully completed BOE acceptance testing. They are identified as Electronic Return Originators (EROs) or software providers on this web page.

  1. Are there ERO’s for Motor Fuels eFiling?

    Yes. The following authorized service providers have successfully completed Board of Equalization (BOE) acceptance testing and may charge a fee for service. This fee is not set by, or shared with, the BOE. The BOE does not control any service provider website and is not responsible for the content.

    LiquiFile Services, LLC
    245 Junction Trak
    Roswell, GA 30075
    Phone: 678-819-2250
    Fax: 678-623-5413

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  1. Are there software providers for Motor Fuels eFiling?

    Yes. The following authorized service providers have successfully completed Board of Equalization (BOE) acceptance testing for their software product. Any charges or fees for their products and services are not set by, or shared with, the BOE. The BOE does not control any service provider website and is not responsible for the content.

    ZyTax
    Five Greenway Plaza
    Suite 1310
    Houston, Texas 77046
    Phone: 713-222-5700
    Fax: 713-222-5701

    Dearman Systems, Inc.
    6137 E. Grant Rd. Suite B
    PO Box 32228
    Tucson, AZ 85712
    Phone: 520-298-1677
    Fax: 520-722-6126

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