Interstate User Diesel Fuel Tax Return, CDTFA-501 - DI
GENERAL INFORMATION
The California Department of Tax and Fee Administration is responsible for collecting the Interstate User Tax under the Diesel Fuel Tax Law (California Revenue and Taxation Code section 60115).
FILING REQUIREMENTS
Every person using diesel fuel to operate a qualified motor vehicle within and without this state shall pay a tax for every gallon of diesel fuel used in this state. If you are a carrier licensed under the Internaltional Fuel Tax Agreement, you must file the IFTA Quarterly Fuel Use Tax Report instead of this return for your IFTA fleet. If you are a carrier operating only in California and Mexico, you must file this return.
This return must be filed on or before the last day of the calendar month following the period for which the tax is due. If this return results in a tax credit, a refund will be processed. Credits may not be carried forward.
This return is for reporting diesel fuel only. (Persons who operate LPG or alcohol-fuel powered vehicles in California must contact the California Department of Tax and Fee Administration, Motor Carrier Office, at 1-800-400-7115 (TTY: 711).
Taxable Transactions
Number of miles operated in all states and Mexico by all your qualified motor vehicles subject to interstate user tax. For the purpose of calculating average miles per gallon, enter all miles operated in all states and Mexico by all qualified motor vehicles that are operated within and without this state. This includes qualified motor vehicles operated in California and Mexico. Do not include qualified motor vehicles included in your IFTA fleet. Include all trip miles operated, loaded and deadhead. Qualified motor vehicle means a motor vehicle used, designed or maintained for transporation of persons or property that (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounts or 11,797 kilograms, (b) has three or more axles regardless of weight, or (c) is used in combination, when the weight of that combination exceeds 26,000 pounts or 11,797 kilograms gross vehicle weight. A qualified motor vehicle does not include recreational vehicles when used excluseively for personal pleasure by an individual.
Gallons of diesel fuel used to operate all your qualified motor vehicles subject to interstate user tax. Enter the total gallons of diesel fuel used to operate all the qualified motor vehicles in all states and Mexico. (Report whole gallons only).
Miles operated in California by all your qualified motor vehicles subject to interstate user tax. Enter all miles operated in California by all qualified motor vehicles inlcuding all miles operated in all states and Mexico for which this return is filed, including any off-highway miles.
Tax paid gallons of diesel fuel purchased in California (Report whole gallons only)
Summary
Average miles per gallon of diesel fuel
Taxable gallons of diesel fuel used in California
Net taxable gallons on diesel fuel
Interstate user tax rate
Tax owed or amount to be refunded
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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