General Motor Fuels Tax Information
Motor Fuels electronic filing (E-Filing) is offered to provide a more convenient method of filing Motor Fuels Tax Forms (returns and reports) and paying amounts owed.
Participation in the E-Filing program is open to Information Providers (those with Board of Equalization (BOE) Motor Fuels accounts) that are required to file accepted tax forms. The program is also open to Electronic Return Originators (EROs), who file on behalf of Information Providers, and Software Developers. Participation by Software Developers is limited to output testing of their products.
EROs and Software Developers, please see Chapter 5, Application for Electronic Return Originators and Software Developers, in the Motor Fuels Electronic Filing Program E-Filing Handbook and Specifications, for details specific to the application process.
Accepted Tax Forms for E-Filing:
The BOE will accept the properly formatted electronic filings for the following:
- Supplier of Motor Vehicle Fuel Tax Return (Form BOE-501-PS)
- Supplier of Diesel Fuel Tax Return (Form BOE-501-DD)
- Terminal Operator Report (Form BOE-506-PO)
- Vessel/Pipeline Operator Report (Form BOE-506-PC) (also known as the Common Carrier Summary Report)
- Diesel Fuel Claim for Refund on Nontaxable Uses (Form BOE-770-DU)
- Diesel Fuel Ultimate Vendor Report/Claim for Refund (Form BOE-770-DV)
- Diesel Fuel Tax Claim for Refund - Sales To Ultimate Purchasers (Form BOE-770-DVW)
- Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel (Form BOE-770-DZ)
- Exempt Bus Operator Diesel Fuel Tax Return (Form BOE-501-DB)
The following are ineligible to participate in the Motor Fuels E-Filing Program:
Electronic Participants who are currently under suspension (or who subsequently become suspended) by the BOE from participating in any state tax preparation and/or electronic filing program may not participate in the program.
An Electronic Participant is an Information Provider, Electronic Return Originator or Software Developer who has applied to participate in the Motor Fuels Electronic Filing Program.
Taxpayer Filing Information
Once an Information Provider is approved to file its tax forms electronically with the BOE, the Information Provider must continue filing its tax forms electronically until otherwise instructed by the BOE. Information Providers filing Motor Fuels Tax returns electronically must also make payments using Electronic Funds Transfer (EFT). Failure to file Motor Fuels tax forms electronically and make payments through the EFT system may result in revocation of an Information Provider's license. If an Information Provider experiences any electronic transmission problems, it should contact the BOE immediately at 916-322-9669 for assistance in resolving the problem.
Information Providers filing returns electronically must also electronically pay any amount owed on a return on or before the due date of the return using Electronic Funds Transfer (EFT). A payment made after the due date may be subject to interest and penalty charges. An EFT payment is a separate electronic transmission from the return transmission. If the Information Provider is currently set up to make payments using the Fuel Industry Section's Electronic Funds Transfer (EFT) Program, it will continue to do so. If, however, it is not set up to make payments through the EFT Program, the Information Provider must make arrangements to do so.
For information on making your payments through the electronic funds transfer system, please refer to the EFT Information Guide available on the BOE's website at www.boe.ca.gov. To receive a copy by mail, please contact the Fuel Taxes Division at 916-322-9669. Once the Information Provider is set up to submit tax forms and payments electronically with the BOE, it must continue to do so until further notified by the BOE. Failure to pay electronically may result in the assessment of penalty charges and/or license revocation.
Information is transmitted over the Internet. Although precautionary measures are in place, the Board of Equalization (BOE) does not guarantee the security of information as it is being transmitted.
The BOE is not liable for system failures, outages, damages or penalties. In the event a transmission is interrupted for any reason, the BOE does not guarantee a transaction is received timely. Responsibility for filing a tax form and submitting payment for amounts due remains with each Electronic Participant. A paper return may not be filed when participating in E-Filing. If an Information Provider experiences any electronic transmission problems, it should contact the BOE immediately at 916-322-9669 for assistance in resolving the problem.