Form CDTFA-501-DISR "Interstate User Diesel Fuel Tax Return (Split Rate)" - California

What Is Form CDTFA-501-DISR?

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 December 1, 2018;
  • 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-DISR 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-DISR "Interstate User Diesel Fuel Tax Return (Split Rate)" - California

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CDTFA-501-DISR (S1F) REV. 1 (12-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INTERSTATE USER DIESEL FUEL TAX RETURN
CDTFA USE
ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FILE
FOID
RR-QS
REF
EFF
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
The California Department of Tax and Fee Administration is responsible for collecting the Interstate User Tax under the Diesel Fuel
Tax Law (California Revenue and Taxation Code section 60115).
FILING REQUIREMENTS
Every person using diesel fuel to operate a qualified motor vehicle within and without this state shall pay a tax for every gallon of
diesel fuel used in this state. If you are a carrier licensed under the International Fuel Tax Agreement (IFTA), you must file the IFTA
Quarterly Fuel Use Tax Report instead of this form for your IFTA fleet. If you are a carrier operating only in California and Mexico,
you must file this return.
This return must be filed on or before the last day of the calendar month following the period for which the tax is due. The return
must be accompanied by a remittance payable to the California Department of Tax and Fee Administration for any tax due for that
period, plus any applicable penalty and interest. If this return results in a tax credit, a refund will be processed. Credits may not be
carried forward on this return.
REPORT WHOLE GALLONS ONLY
A
B
ON OR AFTER
ON OR BEFORE
DECEMBER 18, 2018
DECEMBER 19, 2018
1. Number of miles operated in all states and Mexico by all your qualified motor vehicles
1.
subject to interstate user tax
2. Gallons of diesel fuel used to operate all your qualified motor vehicles included in the
2.
line 1 computation
3. Average miles per gallon of diesel fuel [divide line 1 by line 2 for columns A and B to
3.
nearest hundredth mpg (.01)]
4. Miles operated in California by all your qualified motor vehicles included in line 1,
4.
columns A and B
5. Taxable gallons of diesel fuel used in California (divide line 4 by line 3 for columns A and B)
5.
6.
6. Tax-paid gallons of diesel fuel purchased in California included in line 2, columns A and B
7.
7. Net taxable gallons of diesel fuel (subtract line 6 from line 5 for columns A and B)
8. Interstate user tax rate
8. $
$
9. $
9. Subtotal of tax owed or overpaid (multiply line 8 by line 7 for columns A and B)
$
10. Total tax owed or amount to be refunded (add columns A and B of line 9; a negative
10.
$
amount represents a refund)
11. PENALTY [multiply line 10 by 10 percent (0.10) if payment is made after due date
11.
$
PENALTY
shown above]
12. INTEREST:
12.
$
One month's interest is due on tax for each month or fraction of a month that payment is delayed
INTEREST
Interest Rate Calculator
after the due date. The adjusted monthly interest rate is
13.
$
13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to the California Department of Tax
and Fee Administration. Remittance must be payable in U.S. funds.
Write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-DISR (S1F) REV. 1 (12-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INTERSTATE USER DIESEL FUEL TAX RETURN
CDTFA USE
ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FILE
FOID
RR-QS
REF
EFF
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
The California Department of Tax and Fee Administration is responsible for collecting the Interstate User Tax under the Diesel Fuel
Tax Law (California Revenue and Taxation Code section 60115).
FILING REQUIREMENTS
Every person using diesel fuel to operate a qualified motor vehicle within and without this state shall pay a tax for every gallon of
diesel fuel used in this state. If you are a carrier licensed under the International Fuel Tax Agreement (IFTA), you must file the IFTA
Quarterly Fuel Use Tax Report instead of this form for your IFTA fleet. If you are a carrier operating only in California and Mexico,
you must file this return.
This return must be filed on or before the last day of the calendar month following the period for which the tax is due. The return
must be accompanied by a remittance payable to the California Department of Tax and Fee Administration for any tax due for that
period, plus any applicable penalty and interest. If this return results in a tax credit, a refund will be processed. Credits may not be
carried forward on this return.
REPORT WHOLE GALLONS ONLY
A
B
ON OR AFTER
ON OR BEFORE
DECEMBER 18, 2018
DECEMBER 19, 2018
1. Number of miles operated in all states and Mexico by all your qualified motor vehicles
1.
subject to interstate user tax
2. Gallons of diesel fuel used to operate all your qualified motor vehicles included in the
2.
line 1 computation
3. Average miles per gallon of diesel fuel [divide line 1 by line 2 for columns A and B to
3.
nearest hundredth mpg (.01)]
4. Miles operated in California by all your qualified motor vehicles included in line 1,
4.
columns A and B
5. Taxable gallons of diesel fuel used in California (divide line 4 by line 3 for columns A and B)
5.
6.
6. Tax-paid gallons of diesel fuel purchased in California included in line 2, columns A and B
7.
7. Net taxable gallons of diesel fuel (subtract line 6 from line 5 for columns A and B)
8. Interstate user tax rate
8. $
$
9. $
9. Subtotal of tax owed or overpaid (multiply line 8 by line 7 for columns A and B)
$
10. Total tax owed or amount to be refunded (add columns A and B of line 9; a negative
10.
$
amount represents a refund)
11. PENALTY [multiply line 10 by 10 percent (0.10) if payment is made after due date
11.
$
PENALTY
shown above]
12. INTEREST:
12.
$
One month's interest is due on tax for each month or fraction of a month that payment is delayed
INTEREST
Interest Rate Calculator
after the due date. The adjusted monthly interest rate is
13.
$
13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to the California Department of Tax
and Fee Administration. Remittance must be payable in U.S. funds.
Write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-DISR (S1B) REV. 1 (12-18)
INTENTIONALLY LEFT BLANK
PLEASE PROCEED TO THE NEXT PAGE
STATE OF CALIFORNIA
CDTFA-501-DISR (S2) REV. 1 (12-18)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
INTERSTATE USER DIESEL FUEL TAX RETURN
This return is for reporting diesel fuel use only.
(Persons who operate LPG or alcohol-fuel powered vehicles in California must contact the California Department of Tax
and Fee Administration, Motor Carrier Office, at the number listed at the bottom of this page for the proper reporting form.)
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.
Line 1. For the purpose of calculating average miles per gallon, enter total miles operated in all states and Mexico by all
qualified motor vehicles that are operated within and outside of this state. This includes qualified motor vehicles
operated in California and Mexico. Do not include qualified motor vehicles included in your IFTA fleet. Include total
miles operated, loaded and deadhead. Qualified motor vehicle means a motor vehicle used, designed, or maintained
for transportation of persons or property that (a) has two axles and a gross vehicle weight or registered gross
vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (b) has three or more axles regardless of weight, or
(c) is used in combination, when the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross
vehicle weight. A qualified motor vehicle does not include recreational vehicles when used exclusively for personal
use by an individual.
Line 2. Enter the total gallons of diesel fuel used to operate all the qualified motor vehicles included in the mileage
computation on line 1.
Line 3. Enter the average fleet miles per gallon on line 3 for columns A and B by dividing line 1 by line 2. This calculation
should be extended to the nearest hundredth (for example, 4.21 miles per gallon).
Line 4. Enter miles operated in California by all qualified motor vehicles included in line 1 for which this return is filed,
including any off-highway miles.
Line 5. Divide the number on line 4 in columns A and B by the average miles per gallon on line 3 in columns A and B to
obtain taxable gallons of fuel used in California. Enter the taxable gallons of fuel used in California on line 5, columns
A and B.
Line 6. Enter the total number of tax-paid gallons of diesel fuel purchased in California and included in line 2 in columns A
and B.
Line 7. Subtract line 6 from line 5 for columns A and B and enter the difference on line 7, columns A and B. If the number of
gallons entered is a positive number, you will have a tax liability on the remaining fuel that was purchased outside of
California. If the number of gallons entered is a negative number, then you have purchased more fuel in California
than you consumed in your operations. A refund will be processed based upon the excess number of gallons
reported (see line 9).
Line 8. Current and previous interstate user tax rate per gallon on diesel fuel.
Line 9. Multiply the number of gallons of diesel fuel reported on line 7, columns A and B by the tax rates on line 8, columns
A and B. Enter the results on line 9.
Line 10. Add columns A and B for line 9. If the number on line 10 is less than zero, a refund will be processed. (Note: You
cannot carry a tax credit forward to another return.) If the number on line 10 is greater than zero, then you owe tax.
Line 11. If your tax payment is made, or your tax return is filed after the due date shown at the top of the return, you must
pay a 10 percent penalty. Multiply the tax on line 10 by (0.10) and enter the result on line 11.
Line 12. If your payment is made after the due date shown at the top of your return, you will owe one month’s interest for
each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is
indicated on line 12 of your return. To calculate the interest due, multiply the tax due on line 10 by the monthly
interest rate shown on line 12, then multiply this total by the number of months or fraction of a month payment is
delayed. Enter the result on line 12.
Line 13. Add lines 10, 11, and 12 and enter total amount due and payable on line 13.
For more information, visit our website at www.cdtfa.ca.gov. You may also 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 weekdays
from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.

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