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

What Is Form CDTFA-501-DB?

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 March 1, 2018;
  • 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-DB 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-DB "Exempt Bus Operator Diesel Fuel Tax Return" - California

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CDTFA-501-DB (S1F) REV. 9 (3-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
READ INSTRUCTIONS
PO BOX 942879
BEFORE PREPARING
SACRAMENTO CA 94279-6157
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.
2. Total gallons of dyed diesel fuel purchased (enter from Receipt Schedule 2A)
2.
3. Total gallons of both ex-tax undyed diesel fuel and dyed diesel fuel used off-highway
3.
EXEMPT BUS OPERATOR RETURN
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.
7. Total gallons of ex-tax diesel fuel purchased and used in non-exempt bus operations
7.
(may include charter and passenger stage operations)
8. Tax rate on ex-tax diesel fuel used in non-exempt bus operations
$
8.
9. Tax due on ex-tax diesel fuel used in non-exempt bus operations (multiply line 7 by line 8)
9.
$
$
10.
10. Tax due (add lines 6 and 9)
11. Penalty [multiply line 10 by 10% (0.10) if payment made or return filed after the due
11.
$
PENALTY
date shown above]
12.
INTEREST:
One month's interest is due on tax for each month or fraction of a month that payment
$
12.
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)
13.
$
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.
CONTINUE
CDTFA-501-DB (S1F) REV. 9 (3-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
READ INSTRUCTIONS
PO BOX 942879
BEFORE PREPARING
SACRAMENTO CA 94279-6157
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.
2. Total gallons of dyed diesel fuel purchased (enter from Receipt Schedule 2A)
2.
3. Total gallons of both ex-tax undyed diesel fuel and dyed diesel fuel used off-highway
3.
EXEMPT BUS OPERATOR RETURN
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.
7. Total gallons of ex-tax diesel fuel purchased and used in non-exempt bus operations
7.
(may include charter and passenger stage operations)
8. Tax rate on ex-tax diesel fuel used in non-exempt bus operations
$
8.
9. Tax due on ex-tax diesel fuel used in non-exempt bus operations (multiply line 7 by line 8)
9.
$
$
10.
10. Tax due (add lines 6 and 9)
11. Penalty [multiply line 10 by 10% (0.10) if payment made or return filed after the due
11.
$
PENALTY
date shown above]
12.
INTEREST:
One month's interest is due on tax for each month or fraction of a month that payment
$
12.
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)
13.
$
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.
CONTINUE
CDTFA-501-DB (S1B) REV. 9 (3-18)
STATE OF CALIFORNIA
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
and select Make a Payment. You can also
www.cdtfa.ca.gov
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.
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 your Exempt Bus Operator Diesel Fuel Tax Return electronically, please contact our Customer
Service Center at the number listed at the bottom of page (S2F).
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
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 CDTFA. 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 (R&TC).
Pursuant to section 60502.2 of the Diesel Fuel Tax Law, for the privilege of operating buses on state highways and freeways,
exempt bus operators must make a payment equal to one cent ($0.01) for each gallon of the refunded or exempt diesel fuel used
in exempt bus operations in this state. Additionally, exempt bus operators must pay the current diesel fuel tax rate for all 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.
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.
To obtain the latest information on product codes, please view our Product Code Table on the CDTFA website at
www.cdtfa.ca.gov/formspubs/cdtfa810ftb.pdf.
CDTFA-501-DB (S2F) REV. 9 (3-18)
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 fuel for their exempt use.
Report of Diesel Fuel Transactions Section
Line 1.
Enter the total gallons of undyed diesel fuel purchased ex-tax. (Enter from Receipt Schedule 2A, column 11.)
Line 2.
Enter the total gallons of dyed diesel fuel purchased. (Enter from Receipt Schedule 2A, column 11.)
Line 3.
Enter the total gallons of ex-tax diesel fuel used off-highway.
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 and enter the amount 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.
Line 7.
Enter the total gallons of ex-tax diesel fuel purchased and used in vehicles in non-exempt bus operations. These
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 of tax per gallon of diesel fuel used in non-exempt bus operations.
Line 8.
Line 9.
Multiply the gallons on line 7 by the rate on line 8 and enter the amount of tax due.
Enter the amount of tax due by adding lines 6 and 9.
Line 10.
If your payment is made, or your tax return is filed, after the due date shown at the top of the return, you must
Line 11.
pay a 10% (0.10) penalty. Multiply the tax on line 10 by (0.10) and enter here.
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 month or fraction of a month that payment is delayed after the due date. Multiply the tax due on line 10 by
the interest rate shown, then multiply the result by the number of months, or fraction of a month, that have
elapsed since the due date and enter here.
Line 13.
Enter the amount due, including any applicable late charges by adding lines 10, 11, and 12.
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-DB (S2B) REV. 9 (3-18)
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
(4)
(1)
(2)
(5)
(7)
(8)
(9)
(11)
(3)
(6)
(10)
POINT OF
ACQUIRED FROM
DOCUMENT
CARRIER
CARRIER
MODE
SELLER'S
DOCUMENT
NET
GROSS
BILLED
FEIN
(Seller's Name)
DATE
NUMBER
GALLONS
GALLONS
FEIN
GALLONS
NAME
ORIGIN
DESTINATION
(TCN or
(TCN or
State/Province)
State/Province)
TOTAL
CLEAR
PRINT
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