Form CDTFA-401-DB "Prepayment of Sales Tax on Fuel Sales" - California

What Is Form CDTFA-401-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 June 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-401-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-401-DB "Prepayment of Sales Tax on Fuel Sales" - California

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CDTFA-401-DB (FRONT) REV. 41 (6-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PREPAYMENT OF SALES TAX ON FUEL SALES
CDTFA USE ONLY
EFF
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
PM
YOUR ACCOUNT NO.
READ INSTRUCTIONS
BEFORE PREPARING
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-8017
Please check this box if this filing represents an AMENDED RETURN
DIESEL FUEL
AND OTHER
MOTOR VEHICLE
Notify the nearest CDTFA office if business has closed, or ownership or location has changed.
QUALIFYING FUELS
AIRCRAFT JET FUEL
FUEL
1. TOTAL REMOVALS, ENTRIES OR SALES (in gallons).
gal.
gal.
gal.
2c
2.1 Fuel sold to the United States government or its agencies and
instrumentalities.
gal.
gal.
gal.
2d
2.2 Fuel exported for sale outside the State of California.
gal.
gal.
gal.
2f
2.3 Other exempt transactions or credits (clearly explain)
.
gal.
gal.
gal.
3. TOTAL EXEMPT TRANSACTIONS OR CREDITS (add lines 2.1
through 2.3).
gal.
gal.
gal.
4. GALLONS SUBJECT TO PREPAYMENT (subtract line 3 from line 1).
gal.
gal.
gal.
YOU MUST COMPLETE THE CDTFA-531-AB BEFORE PROCEEDING TO LINE 5 BELOW
5. PREPAYMENT AMOUNT
(These amounts should agree with columns (e), (h), and (k) totals on
$
$
$
.00
.00
.00
Schedule A.)
6. AMOUNT OF SALES TAX PREPAID TO OTHERS
(enter total amounts from Schedule B, columns [d], [f], and [h]).
$
$
$
.00
.00
.00
7. AMOUNT OF PREPAID SALES TAX DUE (subtract line 6 from line 5).
$
$
$
.00
.00
.00
8. SUBTOTAL (sum the amounts in line 7 (all three columns) and enter here).
$
.00
9. PENALTY if payment made after due date (multiply line 8 by 10% [.10]).
$
.00
10. INTEREST is due on tax for each month or fraction of a month payment
is delayed after the due date. The adjusted monthly interest rate is
$
INTEREST RATE CALCULATOR
.00
11. AMOUNT DUE AND PAYABLE (add lines 8, 9, and 10).
$
.00
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.
YOUR SIGNATURE AND TITLE
EMAIL ADDRESS
DATE
TELEPHONE NUMBER
PAID PREPARER'S NAME
PAID PREPARER'S TELEPHONE NUMBER
PAID PREPARER'S
DB
USE ONLY
Make a copy for your records.
CDTFA-401-DB (FRONT) REV. 41 (6-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PREPAYMENT OF SALES TAX ON FUEL SALES
CDTFA USE ONLY
EFF
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
PM
YOUR ACCOUNT NO.
READ INSTRUCTIONS
BEFORE PREPARING
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-8017
Please check this box if this filing represents an AMENDED RETURN
DIESEL FUEL
AND OTHER
MOTOR VEHICLE
Notify the nearest CDTFA office if business has closed, or ownership or location has changed.
QUALIFYING FUELS
AIRCRAFT JET FUEL
FUEL
1. TOTAL REMOVALS, ENTRIES OR SALES (in gallons).
gal.
gal.
gal.
2c
2.1 Fuel sold to the United States government or its agencies and
instrumentalities.
gal.
gal.
gal.
2d
2.2 Fuel exported for sale outside the State of California.
gal.
gal.
gal.
2f
2.3 Other exempt transactions or credits (clearly explain)
.
gal.
gal.
gal.
3. TOTAL EXEMPT TRANSACTIONS OR CREDITS (add lines 2.1
through 2.3).
gal.
gal.
gal.
4. GALLONS SUBJECT TO PREPAYMENT (subtract line 3 from line 1).
gal.
gal.
gal.
YOU MUST COMPLETE THE CDTFA-531-AB BEFORE PROCEEDING TO LINE 5 BELOW
5. PREPAYMENT AMOUNT
(These amounts should agree with columns (e), (h), and (k) totals on
$
$
$
.00
.00
.00
Schedule A.)
6. AMOUNT OF SALES TAX PREPAID TO OTHERS
(enter total amounts from Schedule B, columns [d], [f], and [h]).
$
$
$
.00
.00
.00
7. AMOUNT OF PREPAID SALES TAX DUE (subtract line 6 from line 5).
$
$
$
.00
.00
.00
8. SUBTOTAL (sum the amounts in line 7 (all three columns) and enter here).
$
.00
9. PENALTY if payment made after due date (multiply line 8 by 10% [.10]).
$
.00
10. INTEREST is due on tax for each month or fraction of a month payment
is delayed after the due date. The adjusted monthly interest rate is
$
INTEREST RATE CALCULATOR
.00
11. AMOUNT DUE AND PAYABLE (add lines 8, 9, and 10).
$
.00
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.
YOUR SIGNATURE AND TITLE
EMAIL ADDRESS
DATE
TELEPHONE NUMBER
PAID PREPARER'S NAME
PAID PREPARER'S TELEPHONE NUMBER
PAID PREPARER'S
DB
USE ONLY
Make a copy for your records.
CDTFA-401-DB (BACK) REV. 41 (6-18)
INSTRUCTIONS: PREPAYMENT OF SALES TAX ON FUEL SALES
(These instructions apply to the three columns on the return.)
DEFINITIONS
MOTOR VEHICLE FUEL - Motor vehicle fuel is gasoline and blends of gasoline and alcohol containing more than 25 percent gasoline. It does not include jet
fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, ethanol or methanol. Aviation gasoline is excluded from the
definition of motor vehicle fuel for the purposes of making prepayments of sales tax on motor vehicle fuel. Aviation gasoline means any special grades of
gasoline that are suitable for use in aviation reciprocating engines. Note: See section 7326 (of AB 309), and sections 7318 and 7306 (of AB 2114).
DIESEL FUEL - Diesel fuel is any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in the diesel-powered vehicle. Diesel
fuel includes dyed diesel fuel. It does not include jet fuel, gasoline, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, ethanol or
methanol. Note: See sections 60022 and 6480.1(a) (of AB 309).
AIRCRAFT JET FUEL - Aircraft jet fuel is any inflammable liquid which is used or sold for use in propelling aircraft operated by the jet or turbine type of
engine.
TOTAL REMOVALS, ENTRIES, SALES OR TRANSFERS - Total entries (imports) into this state and total removals at a refinery or terminal rack, sales and
transfers in this state, sales of fuel exported from California, and all sales made to consumers whether through service stations owned by you or sold by
other methods.
RACK - Rack means a mechanism for delivering fuel from a refinery or terminal into a truck, trailer, or railroad car. Note: See sections 7333 (of AB 2114) and
60006 of Diesel Fuel Tax Law.
TOTAL REMOVALS, ENTRIES OR SALES
LINE 1
Total removals, entries or sales. Enter the total gallons of fuel sold, transferred, entered or removed at or below the "rack" in this state during the
reporting period for this return.
EXEMPT TRANSACTION AND CREDITS
LINE 2.1 Total gallons of fuel sold to the United States government, its agencies, and instrumentalities. The deduction only applies if you are making the
sale directly to the United States government, its unincorporated agencies, and instrumentalities. On transactions for which you are making
deliveries pursuant to directions of another supplier or wholesaler, you are required to collect the prepayment of the sales from those persons.
LINE 2.2 Total gallons of fuel shipped outside of California. To be exempt, this fuel must be shipped to a point outside this state, pursuant to the contract
of sale by (1) delivery by the seller to such point by means of facilities operated by the seller, (2) delivery by the seller to a carrier for shipment to
a consignee at such a point, or (3) delivery by the seller to a customs broker or forwarding agent for shipment outside this state.
LINE 2.3 Enter exempt transactions and credits. Pursuant to Revenue and Taxation Code sections 6352, 6357, 6245.5, 6480.1, and 6480.6, each entry
must be clearly explained and if necessary, itemized on an attached schedule. Remember to include your SG account number at the top of all
attachments. These deductions may include sales to qualified purchasers as defined in section 6480.1(i), sales of diesel fuel where exemption
certificates were taken under section 6245.5, fuel lost through fire, flood, theft, leakage, evaporation, shrinkage, spillage, or accident prior to retail
sales. (Gallons must be included in line 1.)
LINE 3
Total exempt transactions or credits. Add lines 2.1 through 2.3. Enter the total on line 3.
LINE 4
Gallons subject to prepayment. Subtract line 3 from line 1 to determine gallons subject to prepayment. Line 4 amounts should agree with the
totals of column (c), (e), and (g) on Schedule A.
COMPUTATION OF TAX
LINE 5
Prepayment Amount. The total prepayment should agree with the totals of columns (d), (f), and (h) on Schedule A.
LINE 6
Amount of sales tax prepaid to others. Enter the totals of columns (d), (f), and (h) of Schedule B on line 6.
LINE 7
Amount of prepaid sales tax due. Subtract line 6 from line 5.
LINE 8
Subtotal. Sum the total amount in line 7 (all three columns) and enter here.
PENALTY AND INTEREST
Penalty. If payment is made after the due date, a penalty is due. To compute the penalty, multiply the prepayment amount due on line 7 by 10
LINE 9
percent (.10). If you will be filing your return late, you may qualify for an extension. A request for an extension of time to file a tax return may be
submitted online by selecting "Request for Extension" from the "File a Return" drop-down menu on our website at www.cdtfa.ca.gov.
Note: Any credits on line 7 should be subtracted from the tax due on line 7 before calculating penalty and interest on lines 8 and 9.
LINE 10 Interest. If payment is made after the due date, interest is due on the prepayment amounts on line 8 for each month or fraction of a month
payment is delayed (see Note above). Multiply line 8 by the monthly interest rate times the number of months the payment is delayed.
TOTAL AMOUNT DUE
LINE 11 Amount Due and Payable. Add lines 8, 9, and 10. This total represents the amount due and payable. Make your check or money order payable to
the California Department of Tax and Fee Administration (CDTFA). Always write your account number on your check or money order.
CREDIT CARD PAYMENTS
You can use a Discover/Novus, Visa, MasterCard, or American Express credit card to pay your taxes. Other cards cannot be accepted. Credit card
payments can be made by calling 1-855-292-8931 or through our website at www.cdtfa.ca.gov. Be sure to sign and mail your return.
The credit card processing vendor will charge you a service fee of 2.3 percent on the amount charged. This service fee is not revenue to the CDTFA.
Note: You cannot pay by credit card if you are required to pay taxes by Electronic Funds Transfer (EFT). Credit cards may not be used to pay a tax liability
for which you have been billed.
If you need additional information, please contact the California Department of Tax and Fee Administration, Special Taxes and Fees, P.O. Box 942879,
Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov orcall the Customer Service Center at 1-800-400-7115 (TTY:711).
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