Form CDTFA-32 "Diesel Fuel Tax Claim for Refund Questionnaire" - California

What Is Form CDTFA-32?

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-32 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-32 "Diesel Fuel Tax Claim for Refund Questionnaire" - California

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CDTFA-32 (S1F) REV. 3 (9-17)
STATE OF CALIFORNIA
DIESEL FUEL TAX
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CLAIM FOR REFUND QUESTIONNAIRE
ACCOUNT NUMBER
BUSINESS NAME
1.
Type of business? Please provide a brief description of what you do (for example, electrical contractor performing
underground cable work).
2.
How many business locations are involved in the claim?
Do not list job sites. List only the permanent
locations where you normally conduct business, including equipment yards. List the address of each location.
3. Description of Nontaxable Use. Please be specific (for example, diesel fuel used in loaders and scrapers used off-
highway and to operate auxiliary equipment in cement mixers). Please indicate if refrigerated units have separate
fuel tanks.
Do you have any on-highway use of diesel?
Yes
No
If Yes, please indicate the frequency and duration of on-highway usage.
If No, please indicate (if appropriate) how off-highway equipment is transported.
4. Please attach a list of all of your equipment and vehicles using the format below.
Equipment/Vehicle Description
On-hwy/Off-hwy
Type of Fuel Used*
* gasoline, diesel, LPG, electric, etc.
5. Describe how your off-highway equipment and vehicles are fueled (for example, bulk, cardlock, service station,
fuel wagon, or tanks attached to vehicles). If more than one means of fueling is used, please describe use of
each.
6. Do you purchase dyed diesel?
Yes
No
If yes, please explain how the dyed fuel is used and how you
account for it.
CDTFA-32 (S1F) REV. 3 (9-17)
STATE OF CALIFORNIA
DIESEL FUEL TAX
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CLAIM FOR REFUND QUESTIONNAIRE
ACCOUNT NUMBER
BUSINESS NAME
1.
Type of business? Please provide a brief description of what you do (for example, electrical contractor performing
underground cable work).
2.
How many business locations are involved in the claim?
Do not list job sites. List only the permanent
locations where you normally conduct business, including equipment yards. List the address of each location.
3. Description of Nontaxable Use. Please be specific (for example, diesel fuel used in loaders and scrapers used off-
highway and to operate auxiliary equipment in cement mixers). Please indicate if refrigerated units have separate
fuel tanks.
Do you have any on-highway use of diesel?
Yes
No
If Yes, please indicate the frequency and duration of on-highway usage.
If No, please indicate (if appropriate) how off-highway equipment is transported.
4. Please attach a list of all of your equipment and vehicles using the format below.
Equipment/Vehicle Description
On-hwy/Off-hwy
Type of Fuel Used*
* gasoline, diesel, LPG, electric, etc.
5. Describe how your off-highway equipment and vehicles are fueled (for example, bulk, cardlock, service station,
fuel wagon, or tanks attached to vehicles). If more than one means of fueling is used, please describe use of
each.
6. Do you purchase dyed diesel?
Yes
No
If yes, please explain how the dyed fuel is used and how you
account for it.
CDTFA-32 (S1B) REV. 3 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
7. Do you sell or otherwise provide clear diesel to other users?
Yes
No If yes, please attach a summary
of the number of gallons sold or provided, customers’ names and dates of sale with your claims for refund.
8. If you have bulk storage, please provide the following information:
Above ground tanks?
Yes
No
Number of Tanks
Capacity per tank (gallons
)
Type of Fuel Stored
Underground tanks?
Yes
No
Number of Tanks
Ca
pacity per tank (gallons)
Type of Fuel Stored
If underground tanks:
Tank account number - TK STF 44-
Who is the owner of the tanks?
Site address of underground tanks:
9. How did you arrive at the gallons you are claiming as being used in a nontaxable manner? Please attach a
detailed description for each nontaxable use claimed on the Diesel Fuel Claim for Refund on Nontaxable Uses.
a. Actual: Based on data from a log or card key coded for each specific type of equipment claimed on actual
basis. Please provide representative sample (monthly/quarterly) as it relates to the claim. If the sample is not
for the entire claim period, you will need to break down your nontaxable gallons claimed to correspond with
the sample.
b. Percentage: For transactions occurring on and after April 1, 2016, Regulation 1432, Other Nontaxable Uses
of Diesel Fuel in a Motor Vehicle, provides safe-harbor percentages as presumed amounts of diesel fuel
used to operate auxiliary equipment. If your claim is based on percentages greater than the safe-harbor
percentages, you must provide a copy of the specific fuel consumption test conducted to support your claim
(copies of test documents, description of how the test was performed, when the test was performed, etc).
c. Other: Explain in detail. (Attach worksheets or schedules if necessary.)
10. List all diesel fuel accounts and all other licenses, permits, and accounts issued for your company by the
California Department of Tax and Fee Administration.
CDTFA-32 (S2) REV. 3 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
11. Are you an IFTA carrier?
Yes
No If yes, please record your IFTA account number here
and IFTA jurisdiction
.
Include with your claim(s) for refund the following information relating to your operations only if gallons being claimed
are of diesel fuel used in non-IFTA vehicles operated off-highway or of fuel used in power take-off equipment or
refrigerated units:
a.
Total California purchases of diesel fuel. Identify IFTA fuel, non-IFTA fuel, and reefer fuel.
b.
Total California miles driven for entire fleet. Separately state IFTA and non-IFTA miles.
c.
Miles per gallon (mpg) of entire diesel fleet. Separately state IFTA mpg and non-IFTA mpg.
In addition, please provide a copy of your IFTA 101, IFTA Quarterly Fuel Use Tax Schedule.
12. Business/Company Information:
TYPE OF ENTITY (individual,partnership, corporation, limited partnership, etc.)
OWNER NAME (list names of general partners and partnership name if applicable)
OWNER’S SOCIAL SECURITY NUMBER (SSN)/FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)
NAME AND TITLE OF PERSON PREPARING THIS FORM (please print)
SIGNATURE OF PERSON PREPARING THIS FORM
DATE
TELEPHONE NUMBER
FAX NUMBER
NAME AND TITLE OF CONTACT PERSON (if different from preparer)
TELEPHONE NUMBER (if different from preparer)
13. Mail your completed Diesel Fuel Tax Claim for Refund Questionnaire to:
For Diesel User Accounts (DU STF)
For Diesel Government Entity Accounts (DG STF)
please mail to:
please mail to:
California Department of Tax and Fee Administration
California Department of Tax and Fee Administration
Appeals and Data Analysis Branch, MIC:33
Motor Carrier Office, MIC:65
PO Box 942879
PO Box 942879
Sacramento, CA 94279-0033
Sacramento, CA 94279-0065
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