Form CDTFA-501-DG "Government Entity Diesel Fuel Tax Return" - California

What Is Form CDTFA-501-DG?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2019;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-DG by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-DG "Government Entity Diesel Fuel Tax Return" - California

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STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA-501-DG (S1F) REV. 9 (8-19)
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO CA 94279-6157
READ INSTRUCTIONS
READ INSTRUCTIONS
BEFORE PREPARING
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN
REPORT WHOLE
REPORT OF DIESEL FUEL TRANSACTIONS
GALLONS ONLY
1.
Total gallons of undyed diesel fuel in tanks at the start of the period
1.
2.
Total gallons of dyed diesel fuel in tanks at the start of the period
2.
3.
Total gallons of undyed diesel fuel purchased
3.
4.
Total gallons of dyed diesel fuel purchased
4.
5.
Total gallons of undyed diesel fuel sold
5.
Total gallons of dyed diesel fuel sold
6.
6.
GOVERNMENT ENTITY TAX RETURN OR CLAIM FOR REFUND
7.
Total gallons of undyed diesel fuel used
7.
8.
Total gallons of dyed diesel fuel used
8.
9.
Total gallons of diesel fuel used (add lines 7 and 8)
9.
10.
Total gallons of diesel fuel used off-highway included in line 9
10.
11.
Taxable diesel fuel used on highway (subtract line 10 from line 9)
11.
12.
Rate of tax per gallon
12.
13. Total tax due on diesel fuel used on highway (multiply line 11 by rate on line 12)
13.
$
14.
California diesel fuel tax paid to retail vendor on fuel included in line 7 (enter total from
14.
$
California Undyed Diesel Fuel Worksheet, line W4 on the back of the return)
15.
Amount of tax due or refund claimed (If line 13 is greater than line 14, enter the difference
15. $
as tax due. If line 14 is greater than line 13 enter the difference as refund amount. Enter
amount of refund as a negative.) (Do not claim credit on the next return; a refund will
be processed.)
16.
PENALTY [multiply line 15 by 10 percent (0.10) if payment made or return is filed
16. $
PENALTY
after the due date shown above]
17.
INTEREST: One month's interest is due on tax for each month or fraction of a month
17.
$
INTEREST
that payment is delayed after the due date.
INTEREST RATE CALCULATOR
The adjusted monthly interest rate is
18.
TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (Add lines 15, 16, and 17
18. $
if tax is due. If claiming a refund, enter the amount from line 15 as a negative number.)
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
TELEPHONE
SIGNATURE
PRINT NAME AND TITLE
DATE
(
)
Make a copy of this document for your records.
DG
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA-501-DG (S1F) REV. 9 (8-19)
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO CA 94279-6157
READ INSTRUCTIONS
READ INSTRUCTIONS
BEFORE PREPARING
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN
REPORT WHOLE
REPORT OF DIESEL FUEL TRANSACTIONS
GALLONS ONLY
1.
Total gallons of undyed diesel fuel in tanks at the start of the period
1.
2.
Total gallons of dyed diesel fuel in tanks at the start of the period
2.
3.
Total gallons of undyed diesel fuel purchased
3.
4.
Total gallons of dyed diesel fuel purchased
4.
5.
Total gallons of undyed diesel fuel sold
5.
Total gallons of dyed diesel fuel sold
6.
6.
GOVERNMENT ENTITY TAX RETURN OR CLAIM FOR REFUND
7.
Total gallons of undyed diesel fuel used
7.
8.
Total gallons of dyed diesel fuel used
8.
9.
Total gallons of diesel fuel used (add lines 7 and 8)
9.
10.
Total gallons of diesel fuel used off-highway included in line 9
10.
11.
Taxable diesel fuel used on highway (subtract line 10 from line 9)
11.
12.
Rate of tax per gallon
12.
13. Total tax due on diesel fuel used on highway (multiply line 11 by rate on line 12)
13.
$
14.
California diesel fuel tax paid to retail vendor on fuel included in line 7 (enter total from
14.
$
California Undyed Diesel Fuel Worksheet, line W4 on the back of the return)
15.
Amount of tax due or refund claimed (If line 13 is greater than line 14, enter the difference
15. $
as tax due. If line 14 is greater than line 13 enter the difference as refund amount. Enter
amount of refund as a negative.) (Do not claim credit on the next return; a refund will
be processed.)
16.
PENALTY [multiply line 15 by 10 percent (0.10) if payment made or return is filed
16. $
PENALTY
after the due date shown above]
17.
INTEREST: One month's interest is due on tax for each month or fraction of a month
17.
$
INTEREST
that payment is delayed after the due date.
INTEREST RATE CALCULATOR
The adjusted monthly interest rate is
18.
TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (Add lines 15, 16, and 17
18. $
if tax is due. If claiming a refund, enter the amount from line 15 as a negative number.)
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
TELEPHONE
SIGNATURE
PRINT NAME AND TITLE
DATE
(
)
Make a copy of this document for your records.
DG
CDTFA-501-DG (S1B) REV. 9 (8-19)
CALIFORNIA UNDYED DIESEL FUEL WORKSHEET
Complete the worksheet below for your undyed diesel fuel purchased in a prior period but used in the current period. The
amount of tax paid to a retail vendor that is calculated on line W4 must be entered on line 14 of your return. This worksheet
must be submitted with your return.
REPORT WHOLE GALLONS ONLY
(A)
(B)
Diesel Fuel at
Diesel Fuel at
Prior Rate
Current Rate
W1.
Gallons of undyed diesel fuel used
Rate of tax per gallon
W2.
W3.
Subtotal of tax (multiply line W1 by line W2 for columns A and B)
W4.
Amount of California diesel fuel tax paid to retail vendor on fuel
included in line 7 of the return (add columns A and B of line W3,
then enter here and on line 14 of the return)
INSTRUCTIONS
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
(User of Fuel Under Revenue and Taxation Code sections 60050, 60100 (a)(5)(D), and 60108)
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel Fuel Tax Law.
Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on the highway. You are allowed to use
both dyed or undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on purchases of undyed
diesel fuel. Purchases of dyed diesel fuel used on the highway must be reported and the tax paid with this return.
FILING REQUIREMENTS
The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A return
must be filed even if no tax is due. Be sure to sign and mail your return. Make a copy of this document for your records.
PAYMENTS
To make your payment online, go to our website at
www.cdtfa.ca.gov
and select Make a Payment. You can also pay by
credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be sure to include your
account number. Make your check or money order payable to California Department of Tax and Fee Administration.
DEFINITIONS
Government entity means this state and its political subdivisions, except for a political subdivision that is only an exempt bus
operator.
Exempt bus operator is a transit district, transit authority, school district, community college district, or county superintendent of
schools, as described in Revenue and Taxation Code sections
60039
and 60040.
Dyed diesel fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue
Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States
Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.
Undyed diesel fuel means diesel fuel that is not subject to United States Environmental Protection Agency or Internal Revenue
Service diesel fuel dyeing requirements.
CLEAR
PRINT
STATE OF CALIFORNIA
CDTFA-501-DG (S2) REV. 9 (8-19)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
DEFINITIONS (CONTINUED)
Highway means any road inside California that is publicly maintained and open to the public for motor vehicle travel. Roads
that qualify as highways include both interstate freeways and publicly maintained surface streets. A road within a federal
area such as a national forest or military reservation also qualifies as a highway, provided it is publicly maintained and open
to the public.
Roads that do not qualify as highways include:
A road within a national or state forest, such as a logging road, that is privately constructed or maintained
A road in a federal area that is restricted from public use
A publicly maintained or constructed roadway that is not open to public vehicular use. For example, a bike path, a
freeway under construction, or a street closed for repairs
PREPARATION OF RETURN
Line 1. Enter the total gallons of undyed diesel fuel in your storage tanks at the start of the period.
Line 2. Enter the total gallons of dyed diesel fuel in your storage tanks at the start of the period.
Line 3. Enter the total gallons of undyed diesel fuel purchased.
Line 4. Enter the total gallons of dyed diesel fuel purchased.
Line 5. Enter the total gallons of undyed diesel fuel sold.
Line 6. Enter the total gallons of dyed diesel fuel sold.
Line 7. Enter the total gallons of undyed diesel fuel used.
Line 8. Enter the total gallons of dyed diesel fuel used.
Line 9. Enter the total gallons of diesel fuel used. Add lines 7 and 8.
Line 10. Enter the total gallons of both dyed and undyed diesel fuel used off-highway. This amount must be included in
the total gallons shown on line 9.
Line 11.
Enter the total gallons of diesel fuel used on highway. Subtract line 10 from line 9.
Line 12.
The current rate of tax per gallon.
Line 13. Total tax due on diesel fuel used on highway. Multiply gallons on line 11 by the tax rate on line 12.
Line 14. Enter the amount of California diesel fuel tax paid to a retail vendor in California on the diesel fuel that is included
in line 7. If you purchased tax paid fuel in a prior period but used the fuel in the current period, complete the
California Diesel Fuel Tax Paid to Retail Vendor Worksheet on the back of the return.
If line 13 is greater than line 14, enter the difference as tax due. If line 14 is greater than line 13, enter the
Line 15.
difference as a negative amount (refund). A refund will be processed for this amount. Do not carry tax credits
forward to another return.
Line 16.
If you are filing the return or paying the tax amount shown on line 15 after the due date shown on the front of the
return, you will owe a penalty of 10 percent of the amount of tax due. Multiply the tax on line 15 by 0.10 and
enter here. This does not apply to credit amounts.
If you are paying the tax amount shown on line 15 after the due date shown on the front of the return, you will
Line 17.
owe interest. The interest rate shown on the front of the return applies for each month, or fraction of a month,
that your payment is late. Multiply the tax due on line 15 by the interest rate shown, then multiply the result by
the number of months, or fraction of a month, that have elapsed since the due date, and enter here.
Enter the total amount due and payable by adding lines 15, 16, and 17. If claiming a refund, enter the amount of
Line 18.
refund claimed on line 15 as a negative.
For more information, contact the CDTFA Motor Carrier Office, P.O. Box 942879, Sacramento, CA 94279-0065. You may also visit our
website at
www.cdtfa.ca.gov
or call our Customer Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option
Special Taxes and Fees. Customer service representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time),
except state holidays.

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