Form CDTFA-230-C-1 "Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes" - California

What Is Form CDTFA-230-C-1?

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 September 1, 2017;
  • 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-230-C-1 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-230-C-1 "Certificate for the Exclusion of Sales and Use Tax on Federal Excise Taxes" - California

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CDTFA-230-C-1 REV. 1 (9-17)
STATE OF CALIFORNIA
CERTIFICATE FOR THE EXCLUSION
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
OF SALES AND USE TAX ON
FEDERAL EXCISE TAXES
Regulation 1598
This certificate may be issued by a purchaser whose entire fuel purchase is entitled to a direct refund or credit for the federal excise
taxes for income tax purposes. This certificate entitles the seller to exclude the amount of federal excise taxes imposed on fuel
purchases from the measure of sales and use tax.
I HEREBY CERTIFY: That I am entitled to either a direct refund or credit against my income tax for the federal excise
tax paid pursuant to Internal Revenue Code section 4081 or 4091 for the gasoline/diesel/jet fuel I shall purchase from
NAME OF VENDOR
In the event the fuel is not used in a manner which entitles me to a direct refund or credit against my income tax or if I do not
receive such refund or credit, it is understood I am required by the Sales and Use Tax Law to report and pay tax measured
by the amount of federal excise tax paid to the extent the seller has not remitted sales or use tax measured by that amount.
This certificate is valid until revoked in writing by the purchaser.
PURCHASER/COMPANY NAME
ADDRESS (street, city, state, zip code)
TELEPHONE NUMBER
SIGNATURE OF AUTHORIZED PERSON
DATE
TITLE (owner, partner, purchasing agent, etc.)
SELLER’S PERMIT NO. (if any)
CLEAR
PRINT
CLEAR
PRINT
CDTFA-230-C-1 REV. 1 (9-17)
STATE OF CALIFORNIA
CERTIFICATE FOR THE EXCLUSION
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
OF SALES AND USE TAX ON
FEDERAL EXCISE TAXES
Regulation 1598
This certificate may be issued by a purchaser whose entire fuel purchase is entitled to a direct refund or credit for the federal excise
taxes for income tax purposes. This certificate entitles the seller to exclude the amount of federal excise taxes imposed on fuel
purchases from the measure of sales and use tax.
I HEREBY CERTIFY: That I am entitled to either a direct refund or credit against my income tax for the federal excise
tax paid pursuant to Internal Revenue Code section 4081 or 4091 for the gasoline/diesel/jet fuel I shall purchase from
NAME OF VENDOR
In the event the fuel is not used in a manner which entitles me to a direct refund or credit against my income tax or if I do not
receive such refund or credit, it is understood I am required by the Sales and Use Tax Law to report and pay tax measured
by the amount of federal excise tax paid to the extent the seller has not remitted sales or use tax measured by that amount.
This certificate is valid until revoked in writing by the purchaser.
PURCHASER/COMPANY NAME
ADDRESS (street, city, state, zip code)
TELEPHONE NUMBER
SIGNATURE OF AUTHORIZED PERSON
DATE
TITLE (owner, partner, purchasing agent, etc.)
SELLER’S PERMIT NO. (if any)
CLEAR
PRINT
CLEAR
PRINT