Form CDTFA-501-DBSR "Exempt Bus Operator Diesel Fuel Tax Return" - California

What Is Form CDTFA-501-DBSR?

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, 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-501-DBSR 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-DBSR "Exempt Bus Operator Diesel Fuel Tax Return" - California

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CDTFA-501-DBSR (S1F) (12-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN
CDTFA USE
ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
[
]
YOUR ACCOUNT NO.
FOID
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO, CA 94279-6155
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE
REPORT OF EX-TAX DIESEL FUEL TRANSACTIONS
GALLONS ONLY
1. Total gallons of undyed diesel fuel purchased ex-tax (enter from Receipt Schedule 2A)
1.
Total gallons of dyed diesel fuel purchased (enter from Receipt Schedule 2A)
2.
2.
3.
3.
Total gallons of ex-tax diesel fuel used off-highway
B
A
ON OR AFTER
ON OR BEFORE
EXEMPT BUS OPERATOR RETURN
NOVEMBER 1, 2017
OCTOBER 31, 2017
4. Total gallons of ex-tax diesel fuel used in exempt bus operations
4.
5.
Tax rate on ex-tax diesel fuel used in exempt bus operations
5.
$
$
6.
Tax due on ex-tax diesel fuel used in exempt bus operations (multiply line 4 by line 5
$
6.
$
for columns A and B)
Total gallons of ex-tax diesel fuel used in non-exempt bus operations (may include
7.
7.
charter and passenger stage operations)
Tax rate on ex-tax diesel fuel used in non-exempt bus operations
8.
8.
$
$
9.
$
Tax due on ex-tax diesel fuel used in non-exempt bus operations (multiply line 7 by
9.
$
line 8 for columns A and B)
10.
$
10.
$
Subtotal of tax due (add lines 6 and 9 for columns A and B)
11.
Total tax due (add columns A and B of line 10)
11.
$
12.
Penalty [multiply line 11 by 10% (0.10) if payment made or return filed after the due
$
12.
PENALTY
date shown above]
13.
INTEREST:
13.
$
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
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
$
14.
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 California Department of Tax and Fee Administration.
Write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-DBSR (S1F) (12-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN
CDTFA USE
ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
[
]
YOUR ACCOUNT NO.
FOID
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO, CA 94279-6155
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE
REPORT OF EX-TAX DIESEL FUEL TRANSACTIONS
GALLONS ONLY
1. Total gallons of undyed diesel fuel purchased ex-tax (enter from Receipt Schedule 2A)
1.
Total gallons of dyed diesel fuel purchased (enter from Receipt Schedule 2A)
2.
2.
3.
3.
Total gallons of ex-tax diesel fuel used off-highway
B
A
ON OR AFTER
ON OR BEFORE
EXEMPT BUS OPERATOR RETURN
NOVEMBER 1, 2017
OCTOBER 31, 2017
4. Total gallons of ex-tax diesel fuel used in exempt bus operations
4.
5.
Tax rate on ex-tax diesel fuel used in exempt bus operations
5.
$
$
6.
Tax due on ex-tax diesel fuel used in exempt bus operations (multiply line 4 by line 5
$
6.
$
for columns A and B)
Total gallons of ex-tax diesel fuel used in non-exempt bus operations (may include
7.
7.
charter and passenger stage operations)
Tax rate on ex-tax diesel fuel used in non-exempt bus operations
8.
8.
$
$
9.
$
Tax due on ex-tax diesel fuel used in non-exempt bus operations (multiply line 7 by
9.
$
line 8 for columns A and B)
10.
$
10.
$
Subtotal of tax due (add lines 6 and 9 for columns A and B)
11.
Total tax due (add columns A and B of line 10)
11.
$
12.
Penalty [multiply line 11 by 10% (0.10) if payment made or return filed after the due
$
12.
PENALTY
date shown above]
13.
INTEREST:
13.
$
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
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
$
14.
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 California Department of Tax and Fee Administration.
Write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-DBSR (S1B) (12-17)
INTENTIONALLY LEFT BLANK
PLEASE PROCEED TO THE NEXT PAGE
STATE OF CALIFORNIA
CDTFA-501-DBSR (S2F) (12-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN
(User of Fuel Under Sections 60039, 60100 (a)(5)(B), and 60502.2, Revenue and Taxation Code)
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select the "Make a Payment" header link.
You can also pay by credit card on the website, or by calling 1-855-292-8931. If paying by check or money order, be sure to
include your account number.
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel Fuel Tax Law.
If you are interested in filing the Exempt Bus Operator Diesel Fuel Tax Return electronically, please contact our Customer Service
Center at the number listed on the bottom of page (S2B).
This return is for reporting ex-tax fuel only. The law does not authorize an exempt bus operator to claim a refund or credit when
tax-paid fuel is used in an exempt manner-only the supplier (the ultimate vendor) that sells fuel to the exempt bus operator may
claim a refund. An exempt bus operator that purchases tax-paid fuel for use in exempt operations must seek a refund from its
vendor, and the vendor may seek a refund from the CDTFA.
FILING REQUIREMENTS
In addition, bus operators must pay the current diesel fuel tax for all other ex-tax diesel fuel used on highways in non-exempt bus
operations in this state. Only dyed diesel and ex-tax undyed diesel can be reported on this form.
Under section 60205 of the Diesel Fuel Tax Law, every exempt bus operator must file a return on or before the last day of a
calendar month following the period for which tax is due, with a remittance payable to the California Department of Tax and Fee
Administration. This return must be filed even if you have no tax liability. Under section 60207 of the Diesel Fuel Tax Law, late
payment will result in a 10 percent (0.10) penalty and interest at an adjusted annual rate established under section 6591.5 of the
Revenue and Taxation Code.
DEFINITIONS
Dyed Diesel Fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue
Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States
Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.
Undyed Diesel Fuel means diesel fuel that is not subject to the United States Environmental Protection Agency or the Internal
Revenue Service diesel fuel dyeing requirements.
Ex-tax Diesel Fuel means diesel fuel that has been purchased under an exemption certificate, without payment of the California
Diesel Fuel Tax to a supplier or vendor. Ex-tax diesel fuel also includes dyed diesel fuel purchased without payment of the diesel
fuel tax to a supplier or vendor.
Note: If you sell undyed diesel fuel to anyone other than an exempt bus operator, the fuel must be sold as tax paid fuel. When you
purchase the fuel, which is to be resold tax-paid, you must pay the tax on the portion to be resold by submitting a partial exemption
certificate to your vendor/supplier.
PREPARATION OF RECEIPT SCHEDULE 2A
Receipt Schedule 2A is included with every Exempt Bus Operator Diesel Fuel Tax Return. You must select a product code for the
type of product reported and enter the product code on the schedule. Photocopy additional schedules as required, to report only
one product code per page. For each schedule, complete the information in box (d) Product Code in the header of the schedule.
Boxes (a) Company Name, (b) Account Number, (c) Schedule Code and (e) Month/Year will be completed for you.
Do not complete columns 1 through 4, 9, and 10. Enter (5) Acquired From (Seller's Name), (6) Seller's Federal Employer
Identification Number (FEIN) or CDTFA account number if FEIN is not available, (7) Document Date (mm/dd/yy), (8) Document
Number (invoice or receipt number) and (11) Billed Gallons.
Only report purchases of dyed diesel fuel and/or undyed diesel fuel purchased ex-tax under an exemption certificate.
DIESEL FUEL PRODUCT CODES
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.
STATE OF CALIFORNIA
CDTFA-501-DBSR (S2B) (12-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PREPARATION OF THE TAX RETURN
Note: Tax-paid diesel fuel cannot be reported on this tax return. Exempt bus operators must either purchase
undyed (clear) ex-tax diesel fuel for their exempt use or purchase dyed diesel for their exempt use.
Report of Diesel Fuel Transactions Section
Enter the total gallons of undyed diesel fuel purchased ex-tax. (Enter the total gallons from Receipt Schedule 2A,
Line 1.
column 11.)
Enter the total gallons of dyed diesel fuel purchased. (Enter from Receipt Schedule 2A, column 11.)
Line 2.
Enter the total gallons of ex-tax diesel fuel used off-highway.
Line 3.
Exempt Bus Operator Tax Return Section
Line 4.
Enter the total gallons of both dyed and ex-tax undyed diesel fuel used in exempt bus operations.
Line 5.
The current rate of tax per gallon for exempt bus operations.
Line 6.
Multiply the gallons on line 4 by the rate on line 5 for columns A and B and enter the amounts of tax due. If some of
the fuel used in exempt bus operations is fuel on which tax has been paid, you cannot obtain a refund or credit on
this return. You must contact your vendor and provide an exemption certificate to the vendor to obtain credit for any
tax erroneously paid on your purchase.
Enter the total gallons of ex-tax diesel fuel purchased and used in vehicles in non-exempt bus operations. These
Line 7.
gallons include ex-tax diesel fuel used in charter and passenger stage operations. Tax-paid fuel used in non-exempt
bus operations is not reportable on this return.
The current rate and previous rate of tax per gallon for non-exempt operations.
Line 8.
Line 9.
Multiply the gallons on line 7 by the rates on line 8 for columns A and B and enter the amount of tax due.
Line 10.
Enter the subtotal of tax due by adding lines 6 and 9 for columns A and B.
Add columns A and B of line 10, and enter the total tax due.
Line 11.
If your payment is made, or your tax return is filed, after the due date shown at the top of the return, you must pay a
Line 12.
10% (0.10) penalty. Multiply the tax on line 11 by (0.10) and enter the result on line 12.
If your payment is made after the due date shown at the top of the return, you will owe one month’s interest for each
Line 13.
month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is
indicated on line 13 of your return. To calculate the interest due, multiply the tax due on line 11 by the monthly
interest rate shown on line 13, then multiply this total by the number of months or fraction of a month payment is
delayed. Enter the result on line 13.
Enter the amount due, including any applicable penalty and interest by adding lines 11, 12, and 13.
Line 14.
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.
CDTFA-501-DBSR (S3) (12-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
RECEIPT SCHEDULE 2A
(If additional space is needed, please photocopy the schedule before making entries.)
Page________of________
(a) COMPANY NAME
(b) ACCOUNT NUMBER
(c) SCHEDULE CODE
(d) PRODUCT CODE
(e) MONTH/YEAR
2A
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(10)
(11)
(12)
CARRIER
CARRIER
MODE
POINT OF
ACQUIRED FROM
SELLER'S
DOCUMENT
DOCUMENT
NET
GROSS
BILLED
NAME
FEIN
(Seller's Name)
FEIN
DATE
NUMBER
GALLONS
GALLONS
GALLONS
ORIGIN
DESTINATION
(TCN or
(TCN or
State/Province)
State/Province)
TOTAL
CLEAR
PRINT