Form CDTFA-501-DGSR "Government Entity Diesel Fuel Tax Return" - California

What Is Form CDTFA-501-DGSR?

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;

Download a fillable version of Form CDTFA-501-DGSR 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-DGSR "Government Entity Diesel Fuel Tax Return" - California

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STATE OF CALIFORNIA
CDTFA-501-DGSR (S1F) (12-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO, CA 94279-6157
READ INSTRUCTIONS
READ INSTRUCTIONS
BEFORE PREPARING
BEFORE PREPARING
REPORT WHOLE GALLONS ONLY
B
A
ON OR AFTER
ON OR BEFORE
REPORT OF DIESEL FUEL TRANSACTIONS
NOVEMBER 1, 2017
OCTOBER 31, 2017
1. Total gallons of undyed diesel fuel purchased
1.
2.
Total gallons of dyed diesel fuel purchased
2.
Total gallons of undyed diesel fuel sold
3.
3.
Total gallons of dyed diesel fuel sold
4.
4.
GOVERNMENT ENTITY TAX RETURN OR CLAIM FOR REFUND
5.
5.
Total gallons of undyed diesel fuel used
6.
Total gallons of dyed diesel fuel used
6.
7.
7. Total gallons of diesel fuel used (add lines 5 and 6 for columns A and B)
8. Total gallons of diesel fuel used off-highway included in line 7 for columns A and B
8.
9.
9. Taxable diesel fuel used on highway (subtract line 8 from line 7 for columns A and B)
10.
Rates of tax per gallon
10.
$
$
$
11.
Subtotal of tax due on diesel fuel used on highway (multiply line 9 by rate on line 10
11.
$
for columns A and B)
Total tax due on diesel fuel used on highway (add columns A and B of line 11)
12.
$
12.
13.
California diesel fuel tax paid to retail vendor on fuel included in line 5 (enter total from
13.
$
California Undyed Diesel Fuel Worksheet, line W4 on the back of the return)
Amount of tax due or refund claimed (If line 12 is greater than line 13, enter the difference as
14.
14.
$
tax due. If line 13 is greater than line 12 enter the difference as refund amount. Enter amount
of refund as a negative.) (Do not claim credit on the next return; a refund will be processed.)
15. Penalty [multiply line 14 by 10% (0.10) if payment made or return filed after the due
15.
$
PENALTY
date shown above]
16. INTEREST:
One month's interest is due on tax for each month or fraction of a month that payment is delayed
16.
$
INTEREST
Interest Rate Calculator
after the due date. The adjusted monthly interest rate is
17. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (Add lines 14, 15, and 16 if
17.
$
tax is due. If claiming a refund, enter the amount from line 14 as a negative number.)
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 the 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.
STATE OF CALIFORNIA
CDTFA-501-DGSR (S1F) (12-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF TAX
AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO, CA 94279-6157
READ INSTRUCTIONS
READ INSTRUCTIONS
BEFORE PREPARING
BEFORE PREPARING
REPORT WHOLE GALLONS ONLY
B
A
ON OR AFTER
ON OR BEFORE
REPORT OF DIESEL FUEL TRANSACTIONS
NOVEMBER 1, 2017
OCTOBER 31, 2017
1. Total gallons of undyed diesel fuel purchased
1.
2.
Total gallons of dyed diesel fuel purchased
2.
Total gallons of undyed diesel fuel sold
3.
3.
Total gallons of dyed diesel fuel sold
4.
4.
GOVERNMENT ENTITY TAX RETURN OR CLAIM FOR REFUND
5.
5.
Total gallons of undyed diesel fuel used
6.
Total gallons of dyed diesel fuel used
6.
7.
7. Total gallons of diesel fuel used (add lines 5 and 6 for columns A and B)
8. Total gallons of diesel fuel used off-highway included in line 7 for columns A and B
8.
9.
9. Taxable diesel fuel used on highway (subtract line 8 from line 7 for columns A and B)
10.
Rates of tax per gallon
10.
$
$
$
11.
Subtotal of tax due on diesel fuel used on highway (multiply line 9 by rate on line 10
11.
$
for columns A and B)
Total tax due on diesel fuel used on highway (add columns A and B of line 11)
12.
$
12.
13.
California diesel fuel tax paid to retail vendor on fuel included in line 5 (enter total from
13.
$
California Undyed Diesel Fuel Worksheet, line W4 on the back of the return)
Amount of tax due or refund claimed (If line 12 is greater than line 13, enter the difference as
14.
14.
$
tax due. If line 13 is greater than line 12 enter the difference as refund amount. Enter amount
of refund as a negative.) (Do not claim credit on the next return; a refund will be processed.)
15. Penalty [multiply line 14 by 10% (0.10) if payment made or return filed after the due
15.
$
PENALTY
date shown above]
16. INTEREST:
One month's interest is due on tax for each month or fraction of a month that payment is delayed
16.
$
INTEREST
Interest Rate Calculator
after the due date. The adjusted monthly interest rate is
17. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (Add lines 14, 15, and 16 if
17.
$
tax is due. If claiming a refund, enter the amount from line 14 as a negative number.)
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 the 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-DGSR (S1B) (12-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CALIFORNIA UNDYED DIESEL FUEL WORKSHEET
Complete the worksheet below for your undyed diesel fuel purchased in a prior period but used in the current period. The
amount of tax paid to a retail vendor that is calculated on line W4 must be entered on line 13 of your return. This worksheet
must be submitted with your return.
REPORT WHOLE GALLONS ONLY
(A)
(B)
Diesel Fuel at
Diesel Fuel at
Prior Rate
Current Rate
W1.
Gallons of undyed diesel fuel purchased from a retail vendor
Rate of tax per gallon
W2.
W3.
Subtotal of tax (multiply line W1 times line W2 for columns A and B)
Amount of California diesel fuel tax paid to retail vendor on fuel
W4.
included in line 5 of the return (add columns A and B of line W3, then
enter here and on the front page, line 13)
INSTRUCTIONS
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
(User of Fuel Under Revenue and Taxation Code sections 60050, 60100 (a)(5)(D), and 60108)
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel
Fuel Tax Law.
Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on the highway. You are allowed to
use both dyed and undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on purchases of
undyed diesel fuel. Purchases of dyed diesel fuel used on the highway must be reported and the tax paid with this return.
FILING REQUIREMENTS
The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A
return must be filed even if no tax is due. Be sure to sign and mail your return. Make a copy of this document for your
records.
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 our website, or by calling 1-855-292-8931. If paying by check or money order, be sure to
include your account number.
DEFINITIONS
Government entity means this state and its political subdivisions, except for a political subdivision that is only an exempt bus
operator.
Exempt bus operator is a transit district, transit authority, school district, community college district, or county superintendent of
schools, as described in Revenue and Taxation Code sections 60039 and 60040.
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 United States Environmental Protection Agency or Internal Revenue
Service diesel fuel dyeing requirements.
CLEAR
PRINT
STATE OF CALIFORNIA
CDTFA-501-DGSR (S2) (12-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
DEFINITIONS (CONTINUED)
Highway means any road inside California that is publicly maintained and open to the public for motor vehicle travel. Roads that qualify
as highways include both interstate freeways and publicly maintained surface streets. A road within a federal area such as a national
forest or military reservation also qualifies as a highway, provided it is publicly maintained and open to the public.
Roads that do not qualify as highways include:
A road within a national or state forest, such as a logging road, that is privately constructed or maintained
A road in a federal area that is restricted from public use
A publicly maintained or constructed roadway that is not open to public vehicular use, for example, a bike path,
a freeway under construction, or a street closed for repairs
PREPARATION OF THE TAX RETURN
Line 1.
Enter the total gallons of undyed diesel fuel purchased in the appropriate column (A or B).
Enter the total gallons of dyed diesel fuel purchased in the appropriate column (A or B).
Line 2.
Enter the total gallons of undyed diesel fuel sold in the appropriate column (A or B).
Line 3.
Line 4.
Enter the total gallons of dyed diesel fuel sold in the appropriate column (A or B).
Line 5.
Enter the total gallons of undyed diesel fuel used in the appropriate column (A or B).
Line 6.
Enter the total gallons of dyed diesel fuel used in the appropriate column (A or B).
Line 7.
Enter the total gallons of diesel fuel used. Add lines 5 and 6, columns A and B.
Line 8.
Enter the total gallons of both dyed and undyed diesel fuel used off-highway. This amount must be included in the
total gallons shown on line 7 for columns A and B.
Enter the total gallons of diesel fuel used on highway. Subtract line 8 from line 7 for columns A and B.
Line 9.
The current and previous rate of tax per gallon.
Line 10.
Line 11.
Subtotal of tax due on diesel fuel used on highway. Multiply gallons on line 9 by the tax rate on line 10 for columns
A and B.
Line 12.
Enter the total tax due on diesel used on highway. Add columns A and B of line 11.
Line 13.
Enter the amount of California diesel fuel tax paid to a retail vendor in California on the diesel fuel that is included in
line 5. If you purchased tax-paid fuel at a prior rate but used the fuel in the current period, complete the California
Undyed Diesel Fuel Worksheet on the back of the return.
If line 12 is greater than line 13, enter the difference as tax due. If line 13 is greater than line 12, enter the difference
Line 14.
as a negative amount (refund). A refund will be processed for this amount. Do not carry tax credits forward to
another return.
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 15.
penalty of 10% (0.10). Multiply the tax on line 14 by 0.10 and enter the result on line 15. This does not apply to
credit amounts.
Line 16.
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. The adjusted monthly interest rate is
indicated on line 16 of your return. To calculate the interest due, multiply the tax due on line 14 by the monthly
interest rate shown on line 16, then multiply this total by the number of months or fraction of a month payment is
delayed. Enter the result on line 16.
Line 17.
Enter the total amount due and payable by adding lines 14, 15, and 16. If claiming a refund, enter the amount of
refund claimed on line 14 as a negative number.
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.
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