Getting Started with Aircraft Jet Fuel

Licenses and Permits

You must register with us as an Aircraft Jet Fuel (AJF) dealer and obtain a seller's permit if you make sales of AJF to an AJF user, and deliver the AJF in California:

• Into the fuel tanks of aircrafts, or
• Into a storage facility from which the fuel is withdrawn for aircraft use.

Tax Rates

The current and historical AJF excise tax, sales tax, and prepayment of sales tax rates are available on our Sales Tax Rates for Fuels webpage under Aircraft Jet Fuel Rates.

Returns, Reports, and Schedule Filings

AJF dealers must file a monthly tax return with supporting schedules even if no transactions occurred during the reporting period. Filings are due the last day of the month following the reporting period.

We have adopted standardized forms, schedules, mode codes, and product codes as published by the Federation of Tax Administrators Motor Fuel Tax Section. All required data must be presented in the format we specify. For additional filing resources, please see:

• Motor Fuels Online Filing—For online filing information relating to filing via Flat (FLT) File and Electronic Data Interchange (EDI)
• CDTFA-810-FTE, Instructions for Preparing Motor Fuel Schedules—For more information on specific schedules, including schedule codes for specific types of transactions.

Listed below are the applicable tax return and supporting schedules required for an AJF dealer.

Aircraft Jet Fuel Tax Forms—Aircraft Jet Fuel Dealer (License/Permit Required)

• CDTFA-501-MJ, Aircraft Jet Fuel Dealer Tax Return
• CDTFA-810-FTG, Receipt Schedule
• CDTFA-810-FTF, Disbursement Schedule

Payments by check or money order must be made payable to the State Controller's Office. Please write your CDTFA account number and the period on the remittance. Mail your payment to:

State Controller's Office
Departmental Accounting Office
Motor Vehicle Fuel Tax
P.O. Box 942850
Sacramento, CA 94250-0001