Motor Vehicle Fuel Tax
On August 12, 2019, your permit, license and/or account will move into the new CDTFA online services system. For more information on our online service enhancements, see Special Notice L-598. This change may require customers or agents to create a Username and Password for the new system on and after August 12, 2019.
If you already have a Username and Password to log in and file your return for a Sales and Use Tax, eWaste, and/or Tire Fee account, no additional action is required as you will be able to view all your accounts in the new system on and after August 12, 2019. If you currently use the online services system to file your returns for any of the accounts above and have not yet created your Username or Password, please go to our Login webpage and click on Sign Up Now to start the enrollment process. For video instructions, visit our tutorials page on our website.
Due to our system upgrade, the last day to file a return online or warehouse a payment is August 6, 2019. Please note: Cigarette distributor or manufacturer returns must be submitted no later than 6:00 a.m. (Pacific time) on Tuesday, August 6, 2019, in order to be processed. You will not be able to file a return online or warehouse a payment in the existing system after August 6, 2019. Functionality for these services will be available in our new system beginning August 12, 2019, at 12:00 p.m. (Pacific time).
The motor vehicle fuel tax is imposed upon each gallon of fuel entered, or removed from a refinery or terminal rack in this state. If you are a Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder Vessel/Pipeline Operator, Industrial User, or Train Operator you will need to register with the CDTFA.
The State Controller maintains the Accounts Receivable records for this program, is responsible for collecting delinquent monies, and also receives and processes claim for refund on tax paid fuel used in a non-taxable manner.
- Revisions to the Petroleum Carrier Report and Launch of New Online Services System Effective August 12, 2019
- Revisions to the Terminal Operator Information Report and Launch of New Online Services System Effective August 12, 2019
- Revisions to the Train Operator Information Report and Launch of New Online Services System Effective August 12, 2019
- Revisions to the Supplier of Motor Vehicle Fuel Tax Return and Launch of New Online Services System Effective August 12, 2019
- Tax Rates for Motor Vehicle and Diesel Fuels
- Schedule 1A Available for the Tax Returns of Licensed Fuel Suppliers
- Excise Tax Rates for Motor Vehicle Fuel and Diesel Fuel July 1, 2018 through June 30, 2019
- Fuel Retailers, Wholesalers, and Suppliers Storage Tax Return Requirements
- New Tax Rates and Storage Tax Requirement for Motor Vehicle and Diesel Fuels
- Frequently Asked Questions
- November 1, 2017 Tax Rate Increase and Storage Tax Requirement FAQs
- Fuel Tax Swap FAQs
- Filing Claims for Refund
- Return for Motor Vehicle Fuel Owed on November 1, 2017, CDTFA-501-PFT
- Supplier of Motor Vehicle Fuel Tax Return, CDTFA-501-PS
- Terminal Operator Information Report, CDTFA-506-PO
- Petroleum Carrier Report, CDTFA-506-PC
- Train Operator Information Report, CDTFA-506-PT
- Online Filing Information
- Biodiesel and California Tax, Publication 96
- Product Code Table – Sorted By Product Code Number, CDTFA-810-FTA
- Product Code Table – Sorted By Product Type, CDTFA-810-FTB
- Postal Abbreviations Table, CDTFA-810-FTC
- Schedule Code Table, CDTFA-810-FTD
- Instructions for Preparing Schedules and Schedule Descriptions, CDTFA-810-FTE
- Generic Disbursement Schedule, CDTFA-810-FTF
- Generic Receipt Schedule, CDTFA-810-FTG
- Airport Table Code (Sorted by Airport Code), CDTFA-810-FTH
- Airport Table Code (Sorted by City), CDTFA-810-FTI
If you have questions regarding this program or need to register with the CDTFA, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088