Publication 12, California Use Fuel Tax: A Guide for Vendors and Users
Additional Information
For additional information or assistance, please take advantage of the resources listed below.
Customer Service Center
1-800-400-7115 (TTY:711)
Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. In addition to English, assistance is available in other languages.
Offices
Please visit Office Locations & Addresses for a complete listing of our office locations.
You can find additional law and policy-related information that will help you understand how the law applies to your business, within the Business Taxes Law Guide and Guidelines/Manuals — Sales & Use Tax and Special Taxes and Fees.
You can also verify seller’s permit numbers (see Verify a Permit, License, or Account).
Multilingual versions of publications are available (see Forms & Publications).
Another good resource—especially for starting businesses—is the California Tax Service Center.
Tax Information Bulletin
The quarterly Tax Information Bulletin (TIB) includes articles on the application of law to specific types of transactions, announcements about new and revised publications, and other articles of interest. Sign up for our CDTFA Updates email list and receive notification when the latest issue of the TIB has been posted.
Free Classes and Seminars
We offer free online basic sales and use tax classes, including a tutorial on how to file your tax returns. Some classes are offered in multiple languages.
Written Tax Advice
For your protection, it is best to get tax advice in writing. You may be relieved of tax, penalty, or interest charges that are due on a transaction if we determine that we gave you incorrect written advice regarding the transaction and that you reasonably relied on that advice in failing to pay the proper amount of tax. For this relief to apply, a request for advice must be in writing, identify the taxpayer to whom the advice applies, and fully describe the facts and circumstances of the transaction.
For written advice on general tax and fee information, please visit our General, Non-Confidential Tax Questions Form to email your request.
You may also send your request in a letter. For general sales and use tax information, including the California Lumber Products Assessment or Prepaid Mobile Telephony Services (MTS) Surcharge, send your request to:
Audit and Information Section, MIC:44California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0044
For written advice on all other special tax and fee programs, send your request to:
Program, Policy, and Implementation Unit MIC:31California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0031
Taxpayers' Rights Advocate
If you would like to know more about your rights as a taxpayer or if you have not been able to resolve a problem through normal channels (for example, by speaking to a supervisor), see publication 70, Understanding Your Rights as a California Taxpayer, or contact the Taxpayers' Rights Advocate Office for help at 1-888-324-2798. Their fax number is 1-916-323-3319.
If you prefer, you can write to:
Taxpayers' Rights Advocate, MIC:70California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0070
Regulations, Forms, Publications, and Industry Guides
Selected forms and publications, regulations, and industry guides that may interest you are listed below. Multilingual versions of certain publications are also available online.
Regulations
- Regulation 1301, Fuel
- Regulation 1302, Motor Vehicle
- Regulation 1303, Highway
- Regulation 1304, User
- Regulation 1305, Fuel Tank
- Regulation 1306, Vendor
- Regulation 1307, Vendor's Permit
- Regulation 1316, Exempt Uses of Fuel in Motor Vehicle
- Regulation 1317, Allowance of Credit or Refund of Tax Paid to Vendor
- Regulation 1318, Vendor's Liability for the Tax
- Regulation 1319, Vehicle Fuel Tank Deliveries Without Payment of Tax
- Regulation 1320, Vehicle Fuel Tank Deliveries for Off-Highway Use
- Regulation 1321, Allowances for Pumping Liquefied Petroleum Gas
- Regulation 1322, Consumption of Liquefied Petroleum Gas in Vehicles Fueled from Cargo Tanks
- Regulation 1323, Passenger Carriers—Transit Partial Exemption
- Regulation 1325, Annual Flat Rate Fuel Tax
- Regulation 1331, Return of User
- Regulation 1331.1, Privately Operated Passenger Automobiles and Small Commercial Vehicles—When User's Permit and Tax Returns Are Not Required
- Regulation 1331.2, Payment by Electronic Funds Transfer
- Regulation 1331.5, Weekly Returns and Payments by Vendor
- Regulation 1331.6, Credit for Bad Debt Losses of Vendors
- Regulation 1332, Records
- Regulation 1334, Successor's Liability
- Regulation 1335, Relief of Liability
- Regulation 1336, Innocent Spouse or Registered Domestic Partner Relief From Liability
- Regulation 4901, Records
- Regulation 4902, Relief from Liability
Publications
- Publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees
- Publication 50, California IFTA—Guide to the International Fuel Tax Agreement
- Publication 50-S, California IFTA—Guide to the International Fuel Tax Agreement, Spanish
- Publication 50-A, California IFTA—Introduction to the International Fuel Tax Agreement
- Publication 50A-S, California IFTA—Introduction to the International Fuel Tax Agreement, Spanish
- Publication 51, Doing Business in California—What You Need to Know
- Publication 51-S, Doing Business in California—What You Need to Know, Spanish
- Publication 70, Understanding Your Rights as a California Taxpayer
- Publication 70-S, Understanding Your Rights as a California Taxpayer, Spanish
- Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
- Publication 75-S, Interest, Penalties, and Collection Cost Recovery Fee, Spanish
- Publication 76, Audits
- Publication 76-S, Audits, Spanish
- Publication 82, Prepaid Sales Tax and Sales of Fuel
- Publication 84, Do You Need a California Fuel Permit or License?
- Publication 88, Underground Storage Tank Fee
- Publication 117, Filing a Claim for Refund
- Publication 117-S, Filing a Claim for Refund, Spanish
- Publication 201, Special Taxes and Fees Newsletter
- Publication 439, Online Services
Forms
- CDTFA-108, Authorization to Sell Fuel Without Collecting Use Fuel Tax
- CDTFA-120, Notice of Credit for Bad Debt Losses
- CDTFA-329, Request for Certificate of Excise Tax Clearance
- CDTFA-501-AB, Exempt Bus Operator Use Fuel Tax Return
- CDTFA-501-AU, User Use Fuel Tax Return
- CDTFA-501-AV, Vendor Use Fuel Tax Return
Industry Guides
Other Related Agencies
CDTFA is the Department responsible for administering California's fuel taxes. If you have other questions relating to fuel laws and regulations in California, contact the agencies listed below.
- California Air Resources Board (CARB)
- California Highway Patrol (CHP)
- California Department of Motor Vehicles (DMV)
- California Department of Transportation (Caltrans)
- California Public Utilities Commission (CPUC)
- International Fuel Tax Association (IFTA, Inc.)
- Federal Motor Carrier Safety Administration (FMCSA)
Revision August 2026