Aircraft Jet Fuel Dealer Tax Return

Every dealer of aircraft jet fuel will use this tax return to pay the tax imposed on the sale of aircraft jet fuel to an aircraft jet fuel user or on the use of aircraft jet fuel by the dealer as an aircraft jet fuel user. If you sell ex-tax aircraft jet fuel to another aircraft jet fuel dealer, obtain the aircraft jet fuel dealer's employer identification number (EIN) from the purchaser. If you purchase aircraft jet fuel ex-tax from an aircraft jet fuel dealer, provide the dealer with your aircraft jet fuel account number or EIN .

Filing Requirements

If you are required to register as an aircraft jet fuel dealer, you must file an Aircraft Jet Fuel Dealer Return and supporting schedules with the California Department of Tax and Fee Administration (CDTFA) on a monthly basis. A return must be filed each reporting period even if there are no transactions to report, on or before the last day of the month following the reporting period. Remittance for the amount due must be made payable to the California State Controller and submitted by the due date of the return. To prepare the tax return, you must first complete the applicable schedules. A copy of the return and supporting schedules should be retained for verification by CDTFA auditors.

Penalty and Interest

The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.

Accountability

You must report all transactions that are required on this tax return and the supporting schedules. CDTFA will be comparing the information reported on your schedules with information provided by third parties. We will also be comparing your imports and exports of aircraft jet fuel against imports and exports reported to us by other states.

There are two types of supporting schedules included with every Aircraft Jet Fuel Dealer Tax Return: A Receipt Schedule and a Disbursement Schedule. For detailed information regarding preparation of schedules, see CDTFA-810-FTE, Preparing Motor Vehicle Fuel Schedules and Diesel Fuel Schedules. Refer to the section titled "Completion of Schedules" for instructions for completing schedules and information regarding specific schedules.

Preparation of the Tax Computation Worksheet

The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. This worksheet should be kept with your records. When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, round up or down to the nearest whole gallon to avoid reporting errors.

In order to submit your CDTFA-501-MJ-E, Aircraft Jet Fuel Dealer Tax Return, please upload the file attachment by selecting the Add button and choosing the appropriate attachment type: Motor Fuels Flat File (FLT) or Electronic Data Interchange (EDI), in the Type drop down. Next, enter a description of the file under “Description.”

For instructions on the preparation, including the type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit our website.

After you select a file to attach, and input the required information, click Save, then Next.

Do you agree with the tax due calculated from the schedules on the file?

If the reported tax due on your file attachment is different than the calculated tax due reported on the schedules, the difference will be displayed for your review. If the calculated tax from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.

Select Yes if you agree to use the calculated tax due from the schedules on the file, then click Next.

The information displayed has been calculated from the schedules within the Aircraft Jet Fuel Dealer Tax Return file submission. Please review this information for accuracy before proceeding. If you would like to update the calculated tax due, please resubmit an updated file under the File Attachment screen by selecting the Previous button and following the instructions accordingly.

Did you collect more tax than what is due (excess tax)?

If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected.

If you did not over collect for this reporting period, select No.

• Online Return Filing Tutorial
• Tax Guide for Motor Fuel Taxes