Form CDTFA-501-DFT "Return for Diesel Fuel Owned on November 1, 2017" - California

What Is Form CDTFA-501-DFT?

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 October 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-DFT 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-DFT "Return for Diesel Fuel Owned on November 1, 2017" - California

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CDTFA-501-DFT (S1F) (10-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
RETURN FOR DIESEL FUEL OWNED ON November 1, 2017
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
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-6069
READ INSTRUCTIONS
BEFORE PREPARING
DIESEL
GENERAL INFORMATION
On November 1, 2017, the diesel fuel tax rate of sixteen cents ($0.16) per gallon will increase by twenty cents
($0.20) to thirty-six cents ($0.36) per gallon. Fuel suppliers, wholesalers, and retailers owning one thousand
(1,000) gallons or more of tax-paid diesel fuel held for sale, must pay a storage tax of twenty cents ($0.20) per
gallon. The storage tax is required to be paid with this return.
COMPLETING AND FILING THIS RETURN
Please read all the instructions before completing this return. Do not include any fuel for which you have paid
the increased tax rate of thirty-six cents ($0.36).
Returns reporting for more than one location must be accompanied by the attached schedule, Summary by
Location-Diesel Fuel Tax.
If you owned less than one thousand (1,000) gallons of diesel fuel at the time of the increase, or if you do not
sell diesel fuel, you must file this return, but do not have to pay the storage tax. Please check the appropriate
box below, sign, and submit your return to the address above.
I owned less than 1,000 gallons of diesel fuel as of 12:01 a.m. on November 1, 2017.
I do not sell diesel fuel.
TOTAL GALLONS
Total gallons of tax-paid diesel fuel owned at 12:01 a.m. on November 1, 2017, on which the full
1
1
$0.36 per gallon fuel tax rate has not been paid.
2 Tax rate (per gallon)
2 $
3 Tax due (multiply line 1 by the rate on line 2)
3 $
4 PENALTY: [multiply line 3 by 10% (0.10) if payment made or tax return filed
4 $
PENALTY
after due date shown above]
INTEREST: One month's interest is due on tax for each month or fraction of
a month that payment is delayed after the due date. The adjusted monthly
5 $
5
INTEREST
interest rate is
Interest Rate Calculator
6 TOTAL AMOUNT DUE AND PAYABLE (add lines 3, 4, and 5)
6 $
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.
TELEPHONE NUMBER
DATE
SIGNATURE
(
)
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.
CLEAR
PRINT
CDTFA-501-DFT (S1F) (10-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
RETURN FOR DIESEL FUEL OWNED ON November 1, 2017
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
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-6069
READ INSTRUCTIONS
BEFORE PREPARING
DIESEL
GENERAL INFORMATION
On November 1, 2017, the diesel fuel tax rate of sixteen cents ($0.16) per gallon will increase by twenty cents
($0.20) to thirty-six cents ($0.36) per gallon. Fuel suppliers, wholesalers, and retailers owning one thousand
(1,000) gallons or more of tax-paid diesel fuel held for sale, must pay a storage tax of twenty cents ($0.20) per
gallon. The storage tax is required to be paid with this return.
COMPLETING AND FILING THIS RETURN
Please read all the instructions before completing this return. Do not include any fuel for which you have paid
the increased tax rate of thirty-six cents ($0.36).
Returns reporting for more than one location must be accompanied by the attached schedule, Summary by
Location-Diesel Fuel Tax.
If you owned less than one thousand (1,000) gallons of diesel fuel at the time of the increase, or if you do not
sell diesel fuel, you must file this return, but do not have to pay the storage tax. Please check the appropriate
box below, sign, and submit your return to the address above.
I owned less than 1,000 gallons of diesel fuel as of 12:01 a.m. on November 1, 2017.
I do not sell diesel fuel.
TOTAL GALLONS
Total gallons of tax-paid diesel fuel owned at 12:01 a.m. on November 1, 2017, on which the full
1
1
$0.36 per gallon fuel tax rate has not been paid.
2 Tax rate (per gallon)
2 $
3 Tax due (multiply line 1 by the rate on line 2)
3 $
4 PENALTY: [multiply line 3 by 10% (0.10) if payment made or tax return filed
4 $
PENALTY
after due date shown above]
INTEREST: One month's interest is due on tax for each month or fraction of
a month that payment is delayed after the due date. The adjusted monthly
5 $
5
INTEREST
interest rate is
Interest Rate Calculator
6 TOTAL AMOUNT DUE AND PAYABLE (add lines 3, 4, and 5)
6 $
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.
TELEPHONE NUMBER
DATE
SIGNATURE
(
)
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.
CLEAR
PRINT
CDTFA-501-DFT (S1B) (10-17)
INSTRUCTIONS
TAX LIABILITY FOR DIESEL OWNED ON NOVEMBER 1, 2017
As a fuel supplier, wholesaler, or retailer, you owe additional tax for any diesel fuel that you own as of November 1, 2017,
that you hold for sale, for which you have not paid the increased tax rate of thirty-six cents ($0.36).
You are considered to own any diesel fuel, if both of the following apply:
You have title to the fuel, and
The fuel is located at a service station, or in a storage facility, other than an approved terminal or a refinery, or,
in any kind of transportation or delivery container, other than a pipeline or vessel. You are considered to own
diesel fuel that you have purchased prior to November 1, 2017, if it is in transit to you on that date.
You are considered a wholesaler if you sell diesel fuel in this state for resale.
You are considered a retailer if you sell diesel fuel in this state to a person who subsequently uses the motor vehicle
fuel.
You are considered a supplier if you are a person who is a blender, enterer, position holder, refiner, terminal
operator, or throughputter.
PREPARING THE RETURN AND COMPUTING TAX
Line 1. Enter the total number of volumetric gallons of tax-paid diesel fuel owned at 12:01 a.m. on November 1, 2017,
for which you have not paid the increased tax rate of thirty-six cents ($0.36).
Line 3. Multiply the number of gallons on line 1 by the additional tax rate of twenty cents ($0.20) on line 2. Enter this
tax amount on line 3.
Line 4. If you are filing the return or paying the tax after the January 1, 2018, due date shown on the front of this
return, you will owe a penalty of 10 percent (0.10) of the tax due. Multiply the tax on line 3 by 0.10 and
enter on line 4.
Line 5. If you are filing the return or paying the tax after the due date, you owe an additional amount for interest. The
interest rate noted on the front of this return applies for each month, or portion of a month, that your payment
is late. Multiply the amount on line 3 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.
Line 6. Add the amounts on lines 3, 4, and 5, and enter on line 6. This is the amount due and payable.
www.cdtfa.ca.gov
Payments: To make your payment online, go to the CDTFA website at
and select "Make a
Payment." 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.
CDTFA-501-DFT (S2F) (10-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SUMMARY BY LOCATION - DIESEL FUEL TAX
Page ______ of ______
Company Name
Account Number
Date
November 1, 2017
The original copy of this schedule must be attached to your return. Please read instructions on reverse
before preparing the schedule.
(a)
(b)
(c)
(d)
(e)
Street Address
City
State
ZIP Code
Total Gallons-
Diesel Fuel
TOTAL
CDTFA-501-DFT (S2B) (10-17)
SUMMARY BY LOCATION GENERAL INFORMATION
The Summary by Location-Diesel Fuel Tax schedule is used to report location level inventory that supports the return.
Your company name, account number, and location information are completed for you. If they are not completed, or
any information is incorrect or incomplete, please enter the appropriate information. The location information is based
on your sales tax account. Please complete this schedule by providing the number of gallons of diesel fuel held in
inventory for sale as of November 1, 2017, at 12:01 a.m. at each listed location. Please add any missing locations and
submit this schedule with your return.
The total of column (e), Total Gallons-Diesel Fuel, should agree with line 1, Total gallons of tax-paid diesel fuel owned
at 12:01 a.m. on November 1, 2017, on which the full $0.36 per gallon fuel tax rate has not been paid, on the return.
For more information, visit the CDTFA website at www.cdtfa.ca.gov. You may also call the Customer Service
Center at 1-800-400-7115 (TTY:711). 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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