Petroleum Train Operator Report

General Information

Train operators in California are required to report all exempt purchases of undyed diesel fuel, dyed diesel fuel, and motor vehicle fuel for use in this state. (Revenue and Taxation Code (R&TC) 60107 and 7403.2)

Filing Requirements

Every train operator is required to file the Train Operator Information Report and schedule (if applicable), reporting the total gallons of undyed diesel fuel, dyed diesel fuel, and motor vehicle fuel purchased tax exempt for use in California during the reporting period, on or before the last day of the calendar month following the reporting period (R&TC 60107 and 7403.2).

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 Train Operator account and a $50 reinstatement fee (R&TC 60185 and 7510).

A copy of the report and schedule should be retained for verification by CDTFA auditors.

Schedule Preparation

Schedule TO-Receipts Schedule Train Operator must be submitted with the Train Operator Information Report to support applicable activities during the reporting period. For detailed information on the preparation of the schedule, 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.

Initial Question

Did you have any exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period?

If you had exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period, select Yes and complete Schedule TO-Receipts Schedule Train Operator schedule.

If you did not have exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period, select No.

File Attachment

To submit your CDTFA-506-PT-E, Train Operator Information Report (Schedule TO), click the Add button to upload the Flat (FLT) file attachment.

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

  1. Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
  2. Click the Choose File button and follow the prompts to select and upload the file.
  3. 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) files, sample files, and other useful information related to motor fuels online filing, please visit our website.

Notes:

  • The information displayed on the next screen, Summary, was calculated from the uploaded receipt schedule. If the calculated “total gallons” is incorrect, do not proceed. You must first correct and resubmit the file attachment.
  • If filing an amended return, only report transactions that occurred within the reporting period.

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