Government Entity Diesel Fuel Tax Return, CDTFA-501 - DG
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel Fuel Tax Law.
Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on the highway. You are allowed to use both dyed or undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on purchases of undyed diesel fuel. Purchases of dyed diesel fuel used on the highway must be reported and the tax paid with this return.
FILING REQUIREMENTS
The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A return must be filed even if no tax is due.
PAYMENTS
Payments by credit card and ACH debit can be made after you submit your return by selecting “Make a Payment”. If paying by check or money order, print a payment voucher after submitting your return. Make check or money orders payable to the California Department of Tax and Fee Administration. For more information about online payments, go to the CDTFA website and select “Make a Payment”.
DEFINITIONS
Government entity means this state and its political subdivisions, except for a political subdivision that is only an exempt bus operator.
Exempt bus operator is a transit district, transit authority, school district, community college district, or county superintendent of schools, as described in Revenue and Taxation Code sections 60039 and 60040.
Dyed diesel fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.
Undyed diesel fuel means diesel fuel that is not subject to United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements.
Highway means any road inside California that is publicly maintained and open to the public for motor vehicle travel. Roads that qualify as highways include both interstate freeways and publicly maintained surface streets. A road within a federal area such as a national forest or military reservation also qualifies as a highway, provided it is publicly maintained and open to the public.
Roads that do not qualify as highways include:
- A road within a national or state forest, such as a logging road, that is privately constructed or maintained
- A road in a federal area that is restricted from public use
- A publicly maintained or constructed roadway that is not open to public vehicular use, for example, a bike path, a freeway under construction, or a street closed for repairs
PREPARATION OF THE TAX RETURN
Report of Diesel Fuel Transactions (report all values to the nearest gallon)
Enter the following:
Total gallons of undyed diesel fuel at the start of the period.
Total gallons of dyed diesel fuel at the start of the period.
Total gallons of undyed diesel fuel purchased.
Total gallons of dyed diesel fuel purchased.
Total gallons of undyed diesel fuel sold.
Total gallons of dyed diesel fuel sold.
Government Entity Tax Return or Claim for Refund
Total gallons of undyed diesel fuel used.
Total gallons of dyed diesel fuel used.
Total gallons of diesel fuel used off-highway.
Taxable diesel fuel used on highway(the system will automatically calculate this item)
Diesel Fuel Tax Paid to Retail Vendors
Total tax paid fuel used. Total gallons of undyed fuel used times the tax rate per gallon. (the system will automatically calculate this item).
California diesel fuel tax paid to retail vendor on fuel (Calculated from the California Undyed Diesel Fuel Worksheet). Enter the amount of California diesel fuel tax paid to a retail vendor in California on the diesel fuel that is included in your total gallons of undyed diesel fuel used.
Summary (the system will automatically calculate the items below)
Taxable diesel fuel used on highway
Rate of tax per gallon
Total tax due on diesel fuel used on highway
California diesel fuel tax paid to retail vendor on fuel (calculated from the California Undyed Diesel Fuel Worksheet)
Amount of 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 or refund claimed
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