Exempt Bus Operator Use Fuel Tax Return, CDTFA-501 - AB
GENERAL INFORMATION
Exempt bus operators must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles):
- Compressed natural gas (CNG)
- Liquid natural gas (LNG)
- Liquefied petroleum gas (LPG)
- Dimethyl ether (DME)
- Dimethyl ether-liquefied petroleum blend (DME-LPG blend)
- Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
- Kerosene, distillate, stove oil, and other fuels
- Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel tax (for example, blended alcohol fuels containing more than 15 percent (0.15) gasoline are subject to the motor vehicle fuel tax, not the use fuel tax)
For the privilege of operating vehicles powered by fuels described above on state highways and freeways, an exempt bus operator (see Regulation 1323 for definitions of transit service and transit operator for entities and services that qualify for the transit partial exemption), shall make a payment equal to one cent ($0.01) for each gallon of fuel used in exempt operations.
FILING REQUIREMENTS
Users of fuel subject to the use fuel tax must file returns (RTC section 8752). An exempt bus operator is a user of fuel subject to the use fuel tax. The return and payment are due on the last day of the month following the end of the reporting period. Payments should be made payable to the California Department of Tax and Fee Administration (CDTFA). A return must be filed for each period even if no fuel was used during the period. Retain invoices for deliveries of fuel subject to the use fuel tax, into the fuel tank or tanks of each vehicle operated by you and for each delivery into your bulk storage tank or tanks. You should keep detailed records to support the information submitted on your returns (Regulation 1332).
Returns are also required to be filed by the owners and operators of vehicles that use the above fuels in commercial vehicles weighing less than 7,000 pounds who are paying the annual flat rate tax. Additionally, annual flat rate decal holders must provide written representation to fuel vendors that the annual flat rate tax has been paid and the fuel seller is not liable for collecting and paying those taxes.
Which fuel types are you filing for?
Select “Yes” or “No”
Compressed Natural Gas (CNG)?
Liquid Natural Gas (LNG)?
Liquefied Petroleum Gas (LPG)?
Dimethyl ether (DME)?
Dimethyl ether-liquefied petroleum gas blend (DME-LPG blend)?
Alcohol Fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)?
Kerosene, Distillate, Stove Oil, and other fuels?
Schedule A – Compressed Natural Gas (Report all values to the nearest Unit)
Total units of CNG used in motor vehicles
Nontaxable Use of Fuel
CNG used in vehicles operated outside of California
CNG used in vehicles operated off-highway in California
CNG used on highways in California under jurisdiction of U.S. Department of Agriculture
CNG used in vehicles for which the annual flat tax has been paid
Other nontaxable use of CNG
Other description
Total nontaxable use of CNG (the system will automatically calculate this item)
Compressed Natural Gas
Note: The system will automatically calculate the items below unless otherwise noted.
Total units of CNG used in motor vehicles
Total nontaxable use of CNG
Taxable use of CNG
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
CNG used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per unit on CNG used in exempt bus operations
Total tax on exempt use of CNG shown in line “c” above
Tax rate per unit of CNG used in non-exempt bus operations
Tax on use of CNG in non-exempt operations
Total tax
Tax paid to California vendors on CNG (If applicable, enter amount on this line)
Balance of tax
Schedule A – Liquefied Natural Gas (report all values to the nearest unit)
Total units of LNG used in motor vehicles
Nontaxable use of fuel
LNG used in vehicles operated outside of California
LNG used in vehicles operated off-highway in California
LNG used on highways in California under jurisdiction of U.S. Department of Agriculture
LNG used in vehicles for which the annual flat rate tax has been paid
Other nontaxable use of LNG
Other description
Total nontaxable use of LNG (the system will automatically calculate this item)
Liquefied Natural Gas
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of LNG used in motor vehicles
Total nontaxable use of LNG
Taxable use of LNG
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
LNG used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per unit on LNG used in exempt bus operations
Total tax on exempt use of LNG shown in line “c” above
Tax rate per unit of LNG used in non-exempt bus operations
Tax on use of LNG in non-exempt operations
Total tax
Tax paid to California vendors on LNG (If applicable, enter amount on this line)
Balance of tax
Schedule A – Liquefied Petroleum Gas, Dimethyl Ether (DME), and DME-LPG Blends (Report all values to the nearest Gallon)
Total gallons of LPG, DME, and DME-LPG blends used in motor vehicles
Nontaxable use of fuel
LPG, DME, and DME-LPG blends used in vehicles operated outside of California
LPG, DME, and DME-LPG blends used in vehicles operated off-highway in California
LPG, DME, and DME-LPG blends used on highways in California under jurisdiction of U.S. Department of Agriculture
LPG, DME, and DME-LPG blends used in vehicles for which the annual flat rate tax has been paid
Other nontaxable use of LPG, DME, and DME-LPG blends
Other description
Total nontaxable use of LPG, DME, and DME-LPG blends (the system will automatically calculate this item)
Liquefied Petroleum Gas, Dimethyl Ether (DME), and DME-LPG Blends
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of LPG, DME, and DME-LPG blends used in motor vehicles
Total nontaxable use of LPG, DME, and DME-LPG blends
Taxable use of LPG, DME, and DME-LPG blends
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
LPG, DME, and DME-LPG blends used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per gallon on LPG, DME, and DME-LPG blends used in exempt bus operations
Total tax on exempt use of LPG, DME, and DME-LPG blends shown in line “c” above
Tax rate per gallon of LPG, DME, and DME-LPG blends used in non-exempt bus operations
Tax on use of LPG, DME, and DME-LPG blends in non-exempt operations
Total tax
Tax paid to California vendors on LPG, DME, and DME-LPG blends (If applicable, enter amount on this line)
Balance of tax
Schedule A – Alcohol Fuels (Report all values to the nearest gallon)
Total gallons of Alcohol Fuels used in motor vehicles
Nontaxable Use of Fuel
Alcohol Fuel used in vehicles operated outside of California
Alcohol Fuel used in vehicles operated off-highway in California
Alcohol Fuel used on highways in California under jurisdiction of U.S. Department of Agriculture
Other nontaxable use of alcohol fuel
Other description
Total nontaxable use of Alcohol Fuel (the system will automatically calculate this item)
Alcohol Fuels
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of Alcohol Fuels used in motor vehicles
Total nontaxable use of Alcohol Fuels
Taxable use of Alcohol Fuels
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
Alcohol Fuels used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per gallon on Alcohol Fuels used in exempt bus operations
Total tax on exempt use of Alcohol Fuels shown in line “c” above
Tax rate per gallon of Alcohol Fuels used in non-exempt bus operations
Tax on use of Alcohol Fuels in non-exempt operations
Total tax
Tax paid to California vendors on Alcohol Fuels (If applicable, enter amount on this line)
Balance of tax
Schedule A – Kerosene, Distillate, Stove Oil, and Other Fuels (report all values to the nearest gallon)
Total gallons of Kerosene, Distillate, Stove Oil, and other fuels used in motor vehicles
Nontaxable Use of Fuel
Kerosene, Distillate, Stove Oil, and other fuels used in vehicles operated outside of California
Kerosene, Distillate, Stove Oil, and other fuels used in vehicles operated off-highway in California
Kerosene, Distillate, Stove Oil, and other fuels used on highways in California under jurisdiction of U.S. Department of Agriculture
Other nontaxable use of Kerosene, Distillate, Stove Oil, and other fuels
Other description
Total nontaxable use of Kerosene, Distillate, Stove Oil, and other fuels (the system will automatically calculate this item)
Kerosene, Distillate, Stove Oil, and other fuels
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of Kerosene, Distillate, Stove oil, and other fuels used in motor vehicles
Total nontaxable use of Kerosene, Distillate, Stove oil, and other fuels
Taxable use of Kerosene, Distillate, Stove oil, and other fuels
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
Kerosene, Distillate, Stove oil, and other fuels used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per gallon on Kerosene, Distillate, Stove oil, and other fuels used in exempt bus operations
Total tax on exempt use of Kerosene, Distillate, Stove, and other fuels oil shown in line “c” above
Tax rate per gallon of Kerosene, Distillate, Stove oil, and other fuels used in non-exempt bus operations
Tax on use of Kerosene, Distillate, Stove oil, and other fuels in non-exempt operations
Total tax
Tax paid to California vendors on Kerosene, Distillate, Stove, and other fuels (If applicable, enter amount on this line)
Balance of tax
Summary (the system will automatically calculate the items below)
Total tax due or refund claimed
Penalty: A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.
Interest: Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.
Total amount due and payable
Your information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
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