User Use Fuel Tax Return, CDTFA-501 - AU
GENERAL INFORMATION
Fuel users 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 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
- 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)
You must have a user use fuel permit and file returns if you operate on California highways a vehicle that weighs, unladen, over 7,000 pounds and is powered by fuels described above. 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 their fuel vendors that the annual flat rate tax has been paid and that the fuel seller is not liable for collecting and paying those taxes (Revenue and Taxation Code (R&TC) section 8608 and 8701).
FILING REQUIREMENTS
Users of fuel subject to the use fuel tax must file returns. The return and payment are due on the last day of the month following the end of the reporting period (R&TC 8752). Payments should be made payable to the California Department of Tax and Fee Administration (CDTFA). A return must be filed for each period even though no fuel may have been 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 on your returns (Regulation 1332).
Complete Appropriate Schedules
You must first complete the applicable schedules. Information from these schedules is used to complete parts of the return.
Which fuel types will you be reporting? (Select “Yes” or “No” to the following questions)
Compressed Natural Gas? (CNG)
Liquid Natural Gas (LNG)?
Liquefied Petroleum Gas (LPG)?
Dimethyl Ether (DME)?
Dimethyl Ether-Liquefied Petroleum Gas Blends (DME-LPG blends)?
Alcohol Fuels?
Kerosene, Distillate, Stove Oil, and other fuels?
Click on “Save Draft” and click “Next” to go forward
Schedule A - Compressed Natural Gas Nontaxable Use of Fuel (report all values to the nearest whole unit)
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 Taxable Information (report all values to the nearest whole unit)
CNG from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
CNG purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
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 (calculated from Schedule A)
Taxable CNG used
Tax Rate per unit
Tax due
California use fuel tax paid to vendors of CNG included in the total units of CNG used in motor vehicles (as reported above). If applicable, enter amount on this line.
Balance of tax
Schedule A – Liquid Natural Gas Nontaxable Use of Fuel (report all values to the nearest whole unit)
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)
Liquid Natural Gas Taxable Information (report all values to the nearest whole unit)
LNG from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
LNG purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
Note: The system will automatically calculate the items below unless otherwise noted.
Total units of LNG used in motor vehicles
Total nontaxable use of LNG (calculated from Schedule A)
Taxable LNG used
Tax rate per unit
Tax due
California LNG paid to vendors on LNG included in the total units of LNG used in motor vehicles (as reported above). If applicable, enter amount on this line.
Balance of tax
Schedule A – Liquefied Petroleum Gas (LPG), Dimethyl Ether (DME), and DME-LPG blends Nontaxable Use of Fuel (report all values to the nearest gallon)
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 (LPG), Dimethyl Ether (DME), and DME-LPG Blends Taxable Information (report all values to the nearest whole unit)
LPG, DME, and DME-LPG blends from bulk storage placed in fuel tanks of motor vehicle operated by you (include fuel furnished to a lessee of your vehicles)
LPG, DME, and DME-LPG blends purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
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 (calculated from Schedule A)
Taxable LPG, DME, and DME-LPG blends used
Tax rate per gallon
Tax due
California use fuel tax paid to vendor on fuel included in the total gallons of fuel used in motor vehicles as reported above. If applicable, enter amount on this line.
Balance of tax
Schedule A – Alcohol Fuels Nontaxable Use of Fuel (report all values to the nearest gallon)
Alcohol Fuels 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 Taxable Information (report all values to the nearest gallon)
Alcohol fuel from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
Alcohol Fuel purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of alcohol fuel used in motor vehicles
Total nontaxable use of alcohol fuel (calculated from Schedule A)
Taxable alcohol fuel used
Tax rate per gallon
Tax due
California use fuel tax paid to vendor on fuel included in the total gallons of fuel used in motor vehicles as reported above. If applicable, enter amount on this line.
Balance of tax
Schedule A – Kerosene, Distillate, Stove Oil, and other fuels Nontaxable Use of Fuel (report all values to the nearest gallon)
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 Taxable Information (report all values to the nearest gallon)
Kerosene, Distillate, Stove Oil, and other fuels from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
Kerosene, Distillate, Stove Oil, and other fuels purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel furnished by you for a lessee of your vehicles)
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 used of Kerosene, Distillate, Stove Oil, and other fuels (calculated from Schedule A)
Taxable Kerosene, Distillate, Stove Oil, and other fuels used
Tax rate per gallon
Tax due
California use fuel tax paid to vendor on fuel included in the total gallons of fuel used in motor vehicles as reported above. 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
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.
First Name
Last Name
Title
Telephone