Tax Guide for Motor Fuels Online Filing
Filing Frequently Asked Questions (FAQs)

After you complete your return, you will enter your password as part of a declaration that states it is your intention to electronically file your tax returns with the California Department of Tax and Fee Administration.

Yes. After logging into the Online Services system, on your Home page, choose the Return Bulk File option under the I Want To heading. Then on the following screens, do these steps:

• Return File Upload – Select Validate Bulk File.
• File Validation for EDI, FLT, and XML Files – select the file type from the drop down menu. Upload your file that you would like to test by clicking the Add button.

You will receive either an error message or a message stating Files are Validated.

After you successfully submit a motor fuel tax form online with the CDTFA, The Online Services Filing Record PDF file should be retained as proof of timely filing. If the status of the online filing submission indicates Filed or Processed, your filing is complete. If the status remains Processing or Pending CDTFA Processing after three (3) business days, contact the CDTFA Customer Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Yes, if you meet the requirements.

Motor Vehicle Fuel Tax Regulations 1123 and 1125 and Diesel Fuel Tax Regulations 1420 and 1423 allow the receiving party to report and pay the tax on removals of fuel resulting from a two-party exchange.

When a two-two-party exchange transaction occurs, there are three participants in the exchange: Delivering Supplier, Receiving Supplier, and Terminal Operator. Each of these participants has a reporting requirement that must be met before there is a valid two-party exchange. Following is a summary of the requirements:

• The Delivering Supplier must report the fuel that has been disbursed in a two party exchange transaction for which they are the position holder in the terminal. The Receiving Supplier must report the receipt of fuel in a terminal as part of a two-party exchange transaction and report the tax liability for that fuel. The Terminal Operator must report the terminal disbursement on Schedule 15B Terminal Operator Disbursement by Position Holder. However, in addition to reporting the Position Holder (Delivering Supplier), the Terminal Operator must also report the Receiving Supplier as part of the transaction.
• The Delivering Supplier, Receiving Supplier, and Terminal Operator must all report the two-party exchange transaction information with the same document date, bill of lading number, fuel type, mode code, and gallons.
• For all two-party exchange transactions, the Delivering Supplier, Receiving Supplier, and Terminal Operator must all report their California motor fuels tax forms online to the CDTFA to qualify for and participate in the CDTFA's two-party exchange program. While you may be reporting online, your exchange partner or the terminal may not. You need to verify that all other participants in your two-party exchange transaction are reporting online with the CDTFA. The CDTFA provides a list of eligible two-party exchange participants. If any of the participants are not eligible, please have them contact us. The Department has several online filing options available.
• Failure to properly report the two-party exchange transaction by any participant will void the two-party exchange transaction for California fuel tax purposes and the tax liability will revert to the Delivering Supplier. Interest and penalty charges may apply.

Complete information on all the requirements for two-party exchange reporting is available in the regulations.

Typically you will not be required to submit any paper documentation after filing your tax form online. The majority of motor fuels online filing participants do not send any paper with their filings. However, we may request that you provide additional or supporting documentation for your tax form, which you may be able to upload via our online services system. Staff will contact you if additional information is needed.

If you need to file replacement or add supplemental transactions to a tax form that you have already submitted you have two options:

• Populate the Purpose Transaction Type with 6R for a replacement filing and upload the new file. (Before submitting any replacement files, you are required to contact us via Email: CDTFA Motor Fuels eFile)
• Populate the Purpose Transaction Type with 6S for a supplemental filing and upload the new file.

If you need to amend an Exempt Bus Operator Diesel Fuel Tax Return or a Government Entity Diesel Fuel Tax Return that was filed online, you may do so by logging into Online Services and selecting the account and period that you want to amend. Then select File, Amend, or Print a Return. If you filed the original Exempt Bus Operator Diesel Fuel Tax Return or a Government Entity Diesel Fuel Tax Return via paper, you will need to file the amended return via paper.

Both the return and payment must be submitted by the due date to avoid late penalties and/or interest charges, but they do not need to be done at the same time. You may, for example, include payment information in your online filed return or it can also be warehoused until a date specified by you.

With the exception of pre-payments, payments on motor fuel tax returns are due on the last day of the month following the period for which the tax forms report. Pre-payments, for accounts that are required to make prepayments, are due on the 15th of the month following the period for which the tax forms report.

See our Online Services Payments page for complete information on making payments.

If the due date falls on a weekend or holiday, the payment is due on the next business day. See our Electronic Funds Transfer (EFT) page for complete information on making payments.

How you make a payment depends on the payment method you have selected. See our Electronic Funds Transfer (EFT) page for complete information on making electronic payments and the payment methods available.

A payment may be made by an online transmission separate from the return transmission, or it may be included in the online file. See our Electronic Funds Transfer (EFT) page for complete information on making payments and the payment methods available.

For information relating to FLT and EDI filing, view our Motor Fuels FLT and EDI Filing Guide.

Personal information, such as a driver license number, a social security number, or a residence address, is not disclosed to the public. However, some records are subject to disclosure. These include CDTFA license or account numbers, business name and address, and license status. Also, for purposes of enforcing the fuel tax laws, personal information may be disclosed to federal agencies and other state agencies. For more information, please review CDTFA-324-OIC, Annual Privacy Notice — Information Provided to the California Department of Tax and Fee Administration.