Diesel Fuel Tax – Filing Claims for Refund

There are special rules for filing diesel fuel tax claims for refund. Click on the link below that applies to you.

• Licensed Diesel Fuel Suppliers are blenders, enterers, position holders, refiners, terminal operators, or throughputters of diesel fuel as defined by Diesel Fuel Tax Law section 60033.
• Exempt Sellers - Nontaxable Sales and Exports are persons who export or sell tax-paid undyed diesel fuel to exempt customers (i.e., U.S. government, train operators) and are not licensed ultimate vendors or suppliers of diesel fuel.
• Ultimate Vendors sell undyed diesel fuel without tax to an ultimate purchaser under an exemption certificate.
• Farmers use diesel fuel on farms for farming.
• Exempt Bus Operators as defined by Diesel Fuel Tax Law section 60039.
• Licensed Government Entities as defined by Diesel Fuel Tax Law section 60043.
• Diesel Fuel Users are persons, other than farmers, who purchase tax-paid diesel fuel and use it in a nontaxable manner.