Petroleum Carrier Report

General Information

All licensed petroleum common carriers (vessel, barge, pipeline, and train operators) are required to report receipts and deliveries (transports) of liquid petroleum product for product movements originating and/or terminating in California. (Revenue and Taxation Code (R&TC) 7652.7 and 7652.8)

Filing Requirements

Every licensed petroleum common carrier is required to file the Petroleum Carrier Report and schedules, reporting every gallon of petroleum fuel product received or delivered during the reporting period. The report and schedules are due on or before the last day of the calendar month following the reporting period. Vessel, barge, and pipeline operators must report all petroleum products received at or delivered to California terminals or refineries. Train operators must report all movements of petroleum products that originate and/or terminate in the state. (R&TC 7652.7 and 7652.8)

A report must be filed for each reporting period even if you do not have any activity to report. Failure to file a report may result in revocation of your Petroleum Common Carrier account and be subject to a $50 reinstatement fee (R&TC 7510).

A copy of the report and schedules must be retained on the licensed premises for verification by CDTFA auditors.

Schedule Preparation

Schedule 14D-Carrier Receipts and Schedule 14E-Carrier Deliveries must be submitted with every Petroleum Carrier Report to support applicable activities during the reporting period. Use schedule code 14D to report the receipt, and schedule code 14E to report the delivery of liquid petroleum product transported by vessel, pipeline, or train received from or delivered to a location in California.

For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Information Report Schedules section.

List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.

Reporting Origin and Destination

For each bulk movement of a reportable product, enter the point of origin on Schedule 14D transactions and the point of destination on Schedule 14E transactions.

  • When the origin or destination is a terminal, enter the IRS Terminal Control Number (TCN) issued for that terminal.
  • When the origin or destination is other than a terminal (importation or exportation), enter the two-character U.S. Postal Service abbreviation for the origin or destination location. Refer to CDTFA-810-FTC, Postal Abbreviations Table, located on our website for a list of valid postal codes.
  • Train operators should report the origination and destination city and state for each transaction when the origination or destination is not an IRS approved terminal with a TCN.

File Attachment

To submit your CDTFA-506-PC-E, Petroleum Carrier Report, click the Add button to upload the file attachment.

On the Select a file to attach pop-up window:

  1. Click the Type drop-down menu and select the appropriate file type. Available options to select from:
    • EDI Attachment (Electronic Data Interchange)
    • IRS EDI Attachment
    • Motor Fuels Flat File (FLT)
  2. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
  3. Click the Choose File button and follow the prompts to select and upload the file.
  4. Once you have completed all required information, click the Save button.

Click the Next button to proceed to the next screen.

For instructions on file preparation, including file 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.

Resources