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

What Is Form CDTFA-501-DG?

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 January 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;

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

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STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA-501-DG (S1F) REV. 8 (1-18)
GOVERNMENT ENTITY 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
PO BOX 942879
SACRAMENTO CA 94279-6157
READ INSTRUCTIONS
READ INSTRUCTIONS
BEFORE PREPARING
BEFORE PREPARING
REPORT WHOLE
GALLONS ONLY
REPORT OF DIESEL FUEL TRANSACTIONS
1. Total gallons of undyed diesel fuel purchased
1.
2. Total gallons of dyed diesel fuel purchased
2.
3. Total gallons of undyed diesel fuel sold
3.
4. Total gallons of dyed diesel fuel sold
4.
GOVERNMENT ENTITY TAX RETURN OR CLAIM FOR REFUND
5. Total gallons of undyed diesel fuel used
5.
6. Total gallons of dyed diesel fuel used
6.
7. Total gallons of diesel fuel used (add lines 5 and 6)
7.
8. Total gallons of diesel fuel used off-highway included in line 7
8.
9. Taxable diesel fuel used on highway (subtract line 8 from line 7)
9.
10. Rate of tax per gallon
10.
11. $
11. Total tax due on diesel fuel used on highway (multiply line 9 by rate on line 10)
12. California diesel fuel tax paid to retail vendor on fuel included in line 5 (enter total from
12. $
California Undyed Diesel Fuel Worksheet, line W4 on the back of the return)
13. Amount of tax due or refund claimed (If line 11 is greater than line 12, enter the difference
13. $
as tax due. If line 12 is greater than line 11 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.)
14. Penalty [multiply line 13 by 10% (0.10) if payment made or return filed after the
14. $
PENALTY
due date shown above]
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
15.
15. $
INTEREST
delayed after the due date. The adjusted monthly interest rate is
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (Add lines 13, 14, and 15 if tax 16. $
is due. If claiming a refund, enter the amount from line 13 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 California Department of Tax and Fee Administration.
Always include your account number on your check or money order and save a copy of the return for your records.
CLEAR
PRINT
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA-501-DG (S1F) REV. 8 (1-18)
GOVERNMENT ENTITY 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
PO BOX 942879
SACRAMENTO CA 94279-6157
READ INSTRUCTIONS
READ INSTRUCTIONS
BEFORE PREPARING
BEFORE PREPARING
REPORT WHOLE
GALLONS ONLY
REPORT OF DIESEL FUEL TRANSACTIONS
1. Total gallons of undyed diesel fuel purchased
1.
2. Total gallons of dyed diesel fuel purchased
2.
3. Total gallons of undyed diesel fuel sold
3.
4. Total gallons of dyed diesel fuel sold
4.
GOVERNMENT ENTITY TAX RETURN OR CLAIM FOR REFUND
5. Total gallons of undyed diesel fuel used
5.
6. Total gallons of dyed diesel fuel used
6.
7. Total gallons of diesel fuel used (add lines 5 and 6)
7.
8. Total gallons of diesel fuel used off-highway included in line 7
8.
9. Taxable diesel fuel used on highway (subtract line 8 from line 7)
9.
10. Rate of tax per gallon
10.
11. $
11. Total tax due on diesel fuel used on highway (multiply line 9 by rate on line 10)
12. California diesel fuel tax paid to retail vendor on fuel included in line 5 (enter total from
12. $
California Undyed Diesel Fuel Worksheet, line W4 on the back of the return)
13. Amount of tax due or refund claimed (If line 11 is greater than line 12, enter the difference
13. $
as tax due. If line 12 is greater than line 11 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.)
14. Penalty [multiply line 13 by 10% (0.10) if payment made or return filed after the
14. $
PENALTY
due date shown above]
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
15.
15. $
INTEREST
delayed after the due date. The adjusted monthly interest rate is
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (Add lines 13, 14, and 15 if tax 16. $
is due. If claiming a refund, enter the amount from line 13 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 California Department of Tax and Fee Administration.
Always include your account number on your check or money order and save a copy of the return for your records.
CLEAR
PRINT
CDTFA-501-DG (S1B) REV. 8 (1-18)
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 12 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
W2. Rate of tax per gallon
W3. Subtotal of tax (multiply line 1 times line 2 for columns A and B)
W4. Amount of California diesel fuel tax paid to retail vendor on fuel
included in line 5 of the return (add columns A and B of line W3,
then enter here and on the front page, line 12)
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 or 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 "Make a Payment." 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.
CDTFA-501-DG (S2) REV. 8 (1-18)
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.
Line 2. Enter the total gallons of dyed diesel fuel purchased.
Line 3. Enter the total gallons of undyed diesel fuel sold.
Line 4. Enter the total gallons of dyed diesel fuel sold.
Line 5. Enter the total gallons of undyed diesel fuel used.
Line 6. Enter the total gallons of dyed diesel fuel used.
Line 7. Enter the total gallons of diesel fuel used. Add lines 5 and 6.
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.
Line 9. Enter the total gallons of diesel fuel used on highway. Subtract line 8 from line 7.
Line 10. The current rate of tax per gallon.
Line 11. Total tax due on diesel fuel used on highway. Multiply gallons on line 9 by the tax rate on line 10.
Line 12. 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 in a prior period but used the fuel in the current period, complete the
California Diesel Fuel Tax Paid to Retail Vendor Worksheet on the back of the return.
Line 13. If line 11 is greater than line 12, enter the difference as tax due. If line 12 is greater than line 11, enter the
difference as a negative amount (refund). A refund will be processed for this amount. Do not carry tax credits
forward to another return.
Line 14. If you are filing the return or paying the tax amount shown on line 13 after the due date shown on the front of the
return, you will owe a penalty of 10 percent of the amount of tax due. Multiply the tax on line 13 by 0.10 and
enter here. This does not apply to credit amounts.
Line 15. If you are paying the tax amount shown on line 13 after the due date shown on the front of the return, you will
owe interest. The interest rate shown on the front of the return applies for each month, or fraction of a month,
that your payment is late. Multiply the tax due on line 13 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 16. Enter the total amount due and payable by adding lines 13, 14, and 15. If claiming a refund, enter the amount of
refund claimed on line 13 as a negative.
If you need additional information, please contact the California Department of Tax and Fee Administration, Motor Carrier Office, P.O. Box
942879, Sacramento, CA 94279-0065. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the Customer Service Center at
1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
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