Form CDTFA-770-DU "Diesel Fuel Claim for Refund on Nontaxable Uses" - California

What Is Form CDTFA-770-DU?

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;

Download a fillable version of Form CDTFA-770-DU 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-770-DU "Diesel Fuel Claim for Refund on Nontaxable Uses" - California

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CDTFA-770-DU (S1F) REV. 9 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
DIESEL FUEL CLAIM FOR REFUND ON NONTAXABLE USES
AUD
RA-B/A
REG
CLAIM PERIOD
/
/
THROUGH
/
/
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
APPEALS AND DATA ANALYSIS BRANCH
PO BOX 942879
READ INSTRUCTIONS
READ INSTRUCTIONS
SACRAMENTO, CA 94279-2050
BEFORE PREPARING
BEFORE PREPARING
As a user of tax-paid diesel fuel, you may file a claim for refund of tax paid on undyed diesel fuel used in an exempt manner.
All transactions supporting the amount claimed must be reported on CDTFA-810-FTG, Receipt Schedule, or on CDTFA-810-FTF,
Disbursement Schedule.
Enter the beginning and ending dates of the period covered by this claim as MM/DD/YY in the box above.
You must submit completed Schedules 1A and 2A with your claim using CDTFA-810-FTG, Receipt Schedule. Where required to
support your claim, you must submit completed Schedules 12A through 12C and 13J through 13J9 with your claim. All
transactions supporting the amount claimed must be reported using CDTFA-810-FTF, Disbursement Schedule.
Note: Please read the attached instructions before completing the claim.
REPORT WHOLE
GALLONS ONLY
(B)
(A)
Diesel Fuel at
Diesel Fuel at
Prior Rate
Current Rate
1. Gallons of tax-paid diesel fuel claimed for refund of tax (enter from Refund
Computation Worksheet, line 7, columns A and B)
2. Rates of tax per gallon
$
$
3. Subtotal of refund amount (multiply line 1 by line 2 for columns A and B)
$
$
$
4. Amount of refund claimed (add columns A and B of line 3)
As provided in section 60501 of the Diesel Fuel Tax Law, I hereby file a claim for refund of the tax paid on tax-paid undyed diesel
fuel used for the purposes reported on the accompanying schedules. This claim covers the period identified above.
CERTIFICATION
I hereby consent to disclose and authorize the California Department of Tax and Fee Administration (CDTFA) to release, as
necessary, certain otherwise confidential transaction information regarding volumes, invoice numbers, bills of lading, locations,
dates, or method of delivery of reportable products to any person identified by me in this return as being involved in a reported
transaction for the sole purpose of verifying the accuracy of the reportable product transaction information concerning my
transactions with such person as reported in this return.
I, the undersigned, certify that, to the best of my knowledge, all of the information on this claim and any accompanying documents
is true, correct, and complete and that I am duly authorized to sign for the claimant. I further certify that the diesel fuel covered by
this claim included the diesel fuel tax in the purchase price of the diesel fuel and did not contain visible evidence of dye.
SIGNATURE
DATE
TELEPHONE
(
)
PRINT NAME AND TITLE
EMAIL ADDRESS
CDTFA-770-DU (S1F) REV. 9 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
DIESEL FUEL CLAIM FOR REFUND ON NONTAXABLE USES
AUD
RA-B/A
REG
CLAIM PERIOD
/
/
THROUGH
/
/
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
APPEALS AND DATA ANALYSIS BRANCH
PO BOX 942879
READ INSTRUCTIONS
READ INSTRUCTIONS
SACRAMENTO, CA 94279-2050
BEFORE PREPARING
BEFORE PREPARING
As a user of tax-paid diesel fuel, you may file a claim for refund of tax paid on undyed diesel fuel used in an exempt manner.
All transactions supporting the amount claimed must be reported on CDTFA-810-FTG, Receipt Schedule, or on CDTFA-810-FTF,
Disbursement Schedule.
Enter the beginning and ending dates of the period covered by this claim as MM/DD/YY in the box above.
You must submit completed Schedules 1A and 2A with your claim using CDTFA-810-FTG, Receipt Schedule. Where required to
support your claim, you must submit completed Schedules 12A through 12C and 13J through 13J9 with your claim. All
transactions supporting the amount claimed must be reported using CDTFA-810-FTF, Disbursement Schedule.
Note: Please read the attached instructions before completing the claim.
REPORT WHOLE
GALLONS ONLY
(B)
(A)
Diesel Fuel at
Diesel Fuel at
Prior Rate
Current Rate
1. Gallons of tax-paid diesel fuel claimed for refund of tax (enter from Refund
Computation Worksheet, line 7, columns A and B)
2. Rates of tax per gallon
$
$
3. Subtotal of refund amount (multiply line 1 by line 2 for columns A and B)
$
$
$
4. Amount of refund claimed (add columns A and B of line 3)
As provided in section 60501 of the Diesel Fuel Tax Law, I hereby file a claim for refund of the tax paid on tax-paid undyed diesel
fuel used for the purposes reported on the accompanying schedules. This claim covers the period identified above.
CERTIFICATION
I hereby consent to disclose and authorize the California Department of Tax and Fee Administration (CDTFA) to release, as
necessary, certain otherwise confidential transaction information regarding volumes, invoice numbers, bills of lading, locations,
dates, or method of delivery of reportable products to any person identified by me in this return as being involved in a reported
transaction for the sole purpose of verifying the accuracy of the reportable product transaction information concerning my
transactions with such person as reported in this return.
I, the undersigned, certify that, to the best of my knowledge, all of the information on this claim and any accompanying documents
is true, correct, and complete and that I am duly authorized to sign for the claimant. I further certify that the diesel fuel covered by
this claim included the diesel fuel tax in the purchase price of the diesel fuel and did not contain visible evidence of dye.
SIGNATURE
DATE
TELEPHONE
(
)
PRINT NAME AND TITLE
EMAIL ADDRESS
CDTFA-770-DU (S1B) REV. 9 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
This Page Intentionally Left Blank
CDTFA-770-DU (S2F) REV. 9 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
REFUND COMPUTATION WORKSHEET
Use this worksheet to assist you with completing your claim and to calculate the refund due.
Do not send this worksheet with your claim.
(A)
(B)
TAX-PAID CREDITS
FROM
DIESEL FUEL AT
DIESEL FUEL
(Total Gallons)
SCHEDULE
CURRENT RATE
AT PRIOR RATE
1. Tax-paid fuel used in an exempt manner not reportable on another
13J
credit schedule (enter totals from column 11 on Schedule 13J)
2. Tax-paid fuel used in vessels (enter totals from column 11 on
13J5
Schedule 13J5)
3. Tax-paid fuel used in construction equipment exempt from
vehicle registration operated within a construction project (enter
13J6
totals from column 11 on Schedule 13J6)
4. Tax-paid fuel used off-highway and not reported on Schedule
13J7
13J6 or 13J8 (enter totals from column 11 on Schedule 13J7)
5. Tax-paid fuel used in operation of auxiliary equipment (enter
13J8
totals from column 11 on Schedule 13J8)
6. Tax-paid fuel used in vehicles operated on highways under the
jurisdiction of the U.S. Department of Agriculture (enter totals
13J9
from column 11 on Schedule 13J9)
7. TOTAL TAX-PAID GALLONS CLAIMED FOR REFUND (add lines
1 through 6 for each column) Enter this amount in columns A and
B on line 1 on the front of the claim.
Note:
Do not include any fuel you have already reported on any other claim for refund. Duplication of fuel claimed will result in a
delay in the processing of your claim for refund.
You must complete Schedules 1A and 2A, as applicable to your purchases, in support of your claim.
Any schedules required in support of this claim (Schedules 1A, 2A, 12A through 12C, and 13J through 13J9) must be
submitted with the claim.
All supporting documents used to complete this claim must be submitted with the claim.
CLEAR
PRINT
CDTFA-770-DU (S2B) REV. 9 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
DIESEL FUEL CLAIM FOR REFUND ON NONTAXABLE USES
General Information
If you paid diesel fuel tax on purchases of diesel fuel and you used the tax-paid fuel for nontaxable purposes, you may obtain
a tax refund by filing form CDTFA-770-DU. Do not use this form if you are claiming a tax refund for tax you paid on diesel fuel
you used for farming purposes or in an exempt bus operation. Refunds of the tax on these types of uses can only be claimed
from the CDTFA by your fuel supplier. You must seek reimbursement of the tax you paid from your supplier.
The following fuel uses are not subject to diesel fuel tax:
Diesel fuel used in a vessel. A vessel is a boat, ship, barge, or other watercraft.
Diesel fuel used for purposes other than operating motor vehicles upon the public highways of the state.
Diesel fuel used to operate auxiliary equipment. Equipment, accessories, or amenities other than equipment used to
operate a motor vehicle upon a highway in California, which is operated from the same fuel tank as the motor vehicle, is
considered "auxiliary equipment." Equipment powered from a separate fuel source or tank that is used to operate the
motor vehicle would not be considered auxiliary equipment.
Diesel fuel used in vehicles operated on highways under the jurisdiction of the U.S. Department of Agriculture. To qualify
for a refund, the user must have paid for or contributed to the construction or maintenance of the highway.
Other nontaxable uses may include diesel fuel used in reefer units with separate fuel tanks or in generators. It may also
include fuels used in a motor vehicle owned and operated by a public agency or political subdivision of the state (for
example, a county, city and county, city, or district) on highways constructed and maintained by the United States, or by
any department or agency of the United States, within a military reservation within California.
Note: Beginning July 1, 2011, the diesel fuel tax rate may be adjusted annually. Due to this annual adjustment, you may have
transactions at several different rates. The effective date of any future rate change will be July 1.
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. The
following are presumed amounts of diesel fuel used to operate auxiliary equipment. Safe-harbor percentages must be applied
to diesel fuel consumption by auxiliary equipment type. Off-highway use is included in the safe-harbor percentages.
Safe-Harbor
Safe-Harbor
Auxiliary Equipment Type
Auxiliary Equipment Type
Percentage
Percentage
Boom truck/block boom
15%
Refrigeration truck
20%
Bulk feed truck
15%
Salt spreader (dump with spreader)
15%
Car carrier with hydraulic winch
10%
Seeder truck
15%
10%
15%
Carpet cleaning van
Semi-wrecker
Cement mixer
Service truck with jack hammer/drill
25%
15%
Cement pumper
Sewer cleaning truck/jet/vactor
40%
25%
Distribution truck (hot asphalt)
Snow plow
15%
15%
Dump trailer
15%
Spray truck
15%
Dump truck
Super sucker (port-o-let trucks)
15%
25%
Fire truck
Sweeper truck
25%
20%
Garbage truck
Tank transport
35%
15%
Leaf truck
Tank truck
15%
15%
Lime spreader
Truck with hydraulic winch
15%
15%
Line truck with digger, derrick, or aerial lift
Transfer trailer
20%
20%
Log truck with self-loader
Wrecker
20%
15%
25%
Mobile crane
10%
Other auxiliary equipment
Pneumatic tank truck
15%
If you are interested in filing your Diesel Fuel Claim for Refund on Nontaxable Uses electronically with the CDTFA, please visit
our website at www.cdtfa.ca.gov for more information.
If you need help completing this form, please call us at 1-800-400-7115 (TTY:711) or visit the CDTFA's website at
www.cdtfa.ca.gov.
If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this claim.
Failure to properly complete the schedules may result in your refund claim not being accepted and the form and all
accompanying documents being returned to you.
CDTFA-770-DU (S3F) REV. 9 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
DIESEL FUEL SCHEDULE CODES
Disbursement Schedules
Tax-Paid Credit Schedules
13J
Tax-Paid Fuel Used in an Exempt Manner Not Reportable on Another Credit Schedule
13J5 Tax-Paid Fuel Used in Vessels
13J6 Tax-Paid Fuel Used in Construction Equipment Exempt from Registration Operated Off-Highway
13J7 Tax-Paid Fuel Used Off-Highway
13J8 Tax-Paid Fuel Used in the Operation of Auxiliary Equipment
13J9 Tax-Paid Fuel Used in Vehicles Operated on Highways Under the Jurisdiction of the U.S. Department of Agriculture
Below the Rack Activity Schedules
12A
All Other Sales or Use of Tax-Paid Fuel Below the Rack
12B
All Other Sales or Use of Ex-Tax Fuel Below the Rack
12C
Ending Inventory of Below the Rack Products
Receipt Schedules
1A
Fuel Purchased Tax-Paid
2A
Fuel Purchased Ex-Tax
MODE CODES
J
Truck
GS
Gas Station
CE
Summary Item
PRODUCT CODES
167
Diesel fuel #2 low sulfur, undyed
170
Biodiesel
171
Biodiesel, dyed
227
Diesel fuel low sulfur, dyed
The Diesel Fuel Tax is imposed on any liquid that is commonly or commercially known or sold as a fuel that is suitable for use
in a diesel-powered highway vehicle. For a complete list of product codes, please refer to form CDTFA-810-FTB, Product
Code Table (Sorted by Product Description), available on our website at www.cdtfa.ca.gov.