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Business Taxes Law Guide—Revision 2024
Diesel Fuel Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 3. Diesel Fuel Tax
Article 3. Exemptions and Refunds
Regulation 1433
Regulation 1433. Refund of Tax on Diesel Fuel Lost in the Course of Handling, Transportation, or Storage.
Reference: Sections 60501–60512, Revenue and Taxation Code.
(a) The Board will refund the tax paid on diesel fuel which is lost in the course of handling, transportation or storage provided that:
(1) The tax-paid diesel fuel was lost under circumstances beyond the claimant's control such as fire, flood, accidental spillage or leakage, or natural catastrophe; or
(2) The tax-paid diesel fuel was lost through the accidental conversion of undyed diesel fuel to dyed diesel fuel; or
(3) The tax-paid diesel fuel was lost through the intentional conversion of undyed diesel fuel to dyed diesel fuel in the ordinary course of handling (such as purging hoses).
(b) Tax-paid diesel fuel will qualify as lost under subsections (a)(2) or (3) above only if the fuel that was converted from undyed fuel to dyed fuel is sold as dyed diesel fuel.
(c) No refund will be made based on losses of diesel fuel which occur due to evaporation or shrinkage.
(d) A person who loses fuel in the course of handling, transportation or storage may file a claim for refund with the Board pursuant to Revenue and Taxation Code Sections 60501 through 60512 in order to obtain a refund of the diesel fuel tax paid on the lost fuel.
History—Adopted December 9, 1998, effective March 31, 1999.