Motor Vehicle Fuel Tax Supplier – Filing Claims for Refund

Filing with the State Controller's Office

The following claims for refund must be filed with the State Controller's Office and you may not take them as a credit on your Supplier of Motor Vehicle Fuel Tax Return.

• Refund-United States Department of Agriculture Roads, Revenue and Taxation Code section 8101.1
• Refund-Public Transportation, Revenue and Taxation Code section 8101.6.
• Refund-Vessel, Revenue and Taxation Code section 8101.7.

Mail State Controller's Office claims to:

State Controller's Office
Tax Administration Section
Gas Tax Refund Program
P.O. Box 942850
Sacramento, CA 94250-5880

Refunds claimed with the State Controller's Office or as a credit on your California Department of Tax and Fee Administration tax return

Pursuant to Revenue and Taxation Code section 8106, Motor vehicle fuel suppliers may take a credit on their CDTFA-501-PS, Supplier of Motor Vehicle Fuel Tax Return instead of claiming a refund with the State Controller's Office for the following types of refunds listed in Revenue and Taxation Code section 8101:

• Tax Paid Twice on Motor Vehicle Fuel, Regulation 1161
• Shipments Out of the State, Regulation 1132
• Returned Sales, Regulation 1120
• Sales to the Armed Forces of the United States for use in ships or aircraft or for use outside this state
• Use in any construction equipment which is exempt from vehicle registration pursuant to the Vehicle Code, while operated within the confines and limits of a construction project.
• Foreign Consulate Sales

Refunds that must be claimed with the California Department of Tax and Fee Administration

If you make errors in reporting that result in an overpayment when you file your CDTFA-501-PS, Supplier of Motor Vehicle Fuel Tax Return, you should follow the guidance provided in publication 117, Filing a Claim for Refund.

Bad debts

You may not claim a refund of taxes for bad debts on sales of motor vehicle fuel.