Form CDTFA-501-DI "Interstate User Diesel Fuel Tax Return" - California

What Is Form CDTFA-501-DI?

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-DI 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-DI "Interstate User Diesel Fuel Tax Return" - California

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CDTFA-501-DI (FRONT) REV. 8 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INTERSTATE USER DIESEL FUEL TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879 SACRAMENTO
CA 94279-0065
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) 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
1. Miles operated in all states and Mexico by all your qualified motor vehicles subject to
1.
interstate user tax
2. Gallons of diesel fuel used to operate all your qualified motor vehicles in all states
2.
and Mexico
Average miles per gallon of diesel fuel
3.
3.
[divide line 1 by line 2 to nearest hundredth mpg (.01)]
4. All miles operated in California by all your qualified motor vehicles included in line 1
4.
5.
5. Taxable gallons of diesel fuel used in California (divide line 4 by line 3)
6.
6. Tax-paid gallons of diesel fuel purchased in California included in line 2
7.
7. Net taxable gallons of diesel fuel (subtract line 6 from line 5)
8.
8. Interstate user tax rate
9. Tax owed or amount to be refunded (multiply line 8 by line 7; a negative amount represents
9.
$
a refund)
10. PENALTY [multiply line 9 by 10 percent (0.10) if payment is made or return is filed
10.
$
PENALTY
after due date shown above]
INTEREST: One month's interest is due on tax for each month or fraction of a
11.
11.
$
month that payment is delayed after the due date. The adjusted monthly
INTEREST
Interest Rate Calculator
interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
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
(
)
A Spanish translation of this form can be accessed by using
DI
CDTFA-501-DI-S,
Declaracion de Impuestos sobre el Combustible Diesel para Usuarios Interestatales.
Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-DI (FRONT) REV. 8 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INTERSTATE USER DIESEL FUEL TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879 SACRAMENTO
CA 94279-0065
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) 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
1. Miles operated in all states and Mexico by all your qualified motor vehicles subject to
1.
interstate user tax
2. Gallons of diesel fuel used to operate all your qualified motor vehicles in all states
2.
and Mexico
Average miles per gallon of diesel fuel
3.
3.
[divide line 1 by line 2 to nearest hundredth mpg (.01)]
4. All miles operated in California by all your qualified motor vehicles included in line 1
4.
5.
5. Taxable gallons of diesel fuel used in California (divide line 4 by line 3)
6.
6. Tax-paid gallons of diesel fuel purchased in California included in line 2
7.
7. Net taxable gallons of diesel fuel (subtract line 6 from line 5)
8.
8. Interstate user tax rate
9. Tax owed or amount to be refunded (multiply line 8 by line 7; a negative amount represents
9.
$
a refund)
10. PENALTY [multiply line 9 by 10 percent (0.10) if payment is made or return is filed
10.
$
PENALTY
after due date shown above]
INTEREST: One month's interest is due on tax for each month or fraction of a
11.
11.
$
month that payment is delayed after the due date. The adjusted monthly
INTEREST
Interest Rate Calculator
interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
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
(
)
A Spanish translation of this form can be accessed by using
DI
CDTFA-501-DI-S,
Declaracion de Impuestos sobre el Combustible Diesel para Usuarios Interestatales.
Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-DI (BACK) REV. 8 (8-19)
INSTRUCTIONS
INTERSTATE USER DIESEL FUEL TAX RETURN
This return is for reporting diesel fuel use only.
(People who operate LPG or alcohol-fuel powered vehicles in California must contact the CDTFA Motor Carrier Office at the
telephone number 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. Make your check or money order payable to California Department of Tax and Fee
Administration. Remittance must be payable in U.S. funds.
PREPARATION OF RETURN
Line 1.
For the purpose of calculating average miles per gallon, enter all miles operated in all states and Mexico by all
qualified motor vehicles that are operated within and without this state. This includes qualified motor vehicles
operated in California and Mexico. Do not include qualified motor vehicles included in your IFTA fleet. Include all
trip 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 pleasure by an individual.
Line 2.
Enter the total gallons of diesel fuel used to operate all the qualified motor vehicles in all states and Mexico.
Line 3.
Divide line 1 by line 2 to obtain the average fleet miles per gallon. This calculation should be extended to the
nearest hundredth (for example, 4.21 miles per gallon). Enter the average miles per gallon on line 3.
Line 4.
Enter all 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 by the average miles per gallon on line 3 to obtain taxable gallons of fuel used in
California. Enter the taxable gallons of fuel used in California on line 5.
Line 6.
Enter the total number of tax-paid gallons of diesel fuel purchased in California and included in line 2.
Line 7.
Subtract line 6 from line 5 and enter the difference on line 7. If the number of gallons entered is positive, you will
have a tax liability on the remaining fuel that was purchased outside of California. If the number of gallons entered
is negative, 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 interstate user tax rate per gallon on diesel fuel.
Line 9.
Multiply the number of gallons of diesel fuel reported on line 7 by the tax rate on line 8. Enter this number on line 9.
If the number on line 9 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 9 is greater than zero, then you owe tax.
Lines 10 If your tax is paid after the due date shown on the front of this return, penalty and interest charges should be
and 11.
entered on lines 10 and 11. The penalty is 10 percent (0.10) of the tax due on line 9. The interest rate is noted on
line 11 on the front of this form and applies for each month or portion of a month after the due date.
Add lines 9, 10, and 11 and enter total amount due and payable, including late charges, if applicable.
Line 12.
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.
A Spanish translation of the instructions can be accessed by using CDTFA-501-DI-S, Declaracion de Impuestos sobre el
Combustible Diesel para Usuarios Interestatales.
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