Form CDTFA-531-G Schedule G "Fuel Seller's Supplement to Sales and Use Tax Return" - California

What Is Form CDTFA-531-G Schedule G?

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 May 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-531-G Schedule G 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-531-G Schedule G "Fuel Seller's Supplement to Sales and Use Tax Return" - California

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STATE OF CALIFORNIA
CDTFA-531-G (FRONT) REV. 23 (5-18)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE G - FUEL SELLER'S SUPPLEMENT TO SALES AND USE TAX RETURN
Period
DUE ON OR BEFORE
YOUR ACCOUNT NO.
PLEASE READ INSTRUCTIONS
BEFORE PREPARING THIS SCHEDULE
THIS SCHEDULE MUST BE COMPLETED BY ALL SELLERS OF FUEL SUBJECT TO PREPAYMENT OF RETAIL SALES TAX
CREDIT FOR SALES TAX PREPAID TO FUEL SUPPLIERS
Enter the appropriate information below by supplier. Attach additional sheets if needed, and enter the totals below (see instructions G2).
DIESEL AND OTHER QUALIFYING FUELS
)
MOTOR VEHICLE FUEL (GASOLINE
SUPPLIER
AIRCRAFT JET FUEL
(see instructions)
(Rate will display when printed)
(Rate will display when printed)
(Rate will display when printed)
A
B
C
D
E
F
G
H
Name
MVF Pre-Collection
Gallons Purchased
Sales Tax Paid
Gallons Purchased
Gallons Purchased
Sales Tax Paid
Sales Tax Paid
Account Number
$
$
$
.
.00
.00
G1
TOTAL COLUMNS D, F, and H
gal.
gal.
.00
gal.
$
G2. TOTAL SALES TAX PAID (add the totals from line G1, columns D, F, and H. Enter here and on line 20d of your CDTFA-401-GS, Sales and Use Tax Return).
.00
<
Note: Rates specified are subject to change. This schedule should only be used for the designated period.
BE SURE TO ENCLOSE THIS SCHEDULE WITH YOUR CDTFA-401-GS, SALES AND USE TAX RETURN. MAKE A COPY FOR YOUR RECORDS.
CLEAR
PRINT
STATE OF CALIFORNIA
CDTFA-531-G (FRONT) REV. 23 (5-18)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE G - FUEL SELLER'S SUPPLEMENT TO SALES AND USE TAX RETURN
Period
DUE ON OR BEFORE
YOUR ACCOUNT NO.
PLEASE READ INSTRUCTIONS
BEFORE PREPARING THIS SCHEDULE
THIS SCHEDULE MUST BE COMPLETED BY ALL SELLERS OF FUEL SUBJECT TO PREPAYMENT OF RETAIL SALES TAX
CREDIT FOR SALES TAX PREPAID TO FUEL SUPPLIERS
Enter the appropriate information below by supplier. Attach additional sheets if needed, and enter the totals below (see instructions G2).
DIESEL AND OTHER QUALIFYING FUELS
)
MOTOR VEHICLE FUEL (GASOLINE
SUPPLIER
AIRCRAFT JET FUEL
(see instructions)
(Rate will display when printed)
(Rate will display when printed)
(Rate will display when printed)
A
B
C
D
E
F
G
H
Name
MVF Pre-Collection
Gallons Purchased
Sales Tax Paid
Gallons Purchased
Gallons Purchased
Sales Tax Paid
Sales Tax Paid
Account Number
$
$
$
.
.00
.00
G1
TOTAL COLUMNS D, F, and H
gal.
gal.
.00
gal.
$
G2. TOTAL SALES TAX PAID (add the totals from line G1, columns D, F, and H. Enter here and on line 20d of your CDTFA-401-GS, Sales and Use Tax Return).
.00
<
Note: Rates specified are subject to change. This schedule should only be used for the designated period.
BE SURE TO ENCLOSE THIS SCHEDULE WITH YOUR CDTFA-401-GS, SALES AND USE TAX RETURN. MAKE A COPY FOR YOUR RECORDS.
CLEAR
PRINT
CDTFA-531-G (BACK) REV. 23 (5-18)
INSTRUCTIONS FOR COMPLETING CDTFA-531-G, SCHEDULE G
FUEL SELLER'S SUPPLEMENT TO SALES AND USE TAX RETURN (CDTFA-401-GS)
CDTFA-531-G, Schedule G must be completed by all sellers of fuel claiming a
AIRCRAFT JET FUEL. Aircraft jet fuel is any inflammable liquid which is used or
credit for the prepaid sales tax paid on purchases made during the current
sold for use in propelling aircraft operated by the jet or turbine type of engine.
reporting period. Credits claimed on returns which are not accompanied by a
properly completed Schedule G will be disallowed. Please follow the instructions
RETAILERS WHO ARE NOT DISTRIBUTORS, BROKERS, PRODUCERS,
below.
IMPORTERS OR JOBBERS OF FUEL: Summarize all purchases of fuel
delivered during the reporting period in the designated columns. Credits may be
Please note: If you sold fuel at retail that was purchased at a rate other than the
claimed only for the period in which the purchase was made. If necessary, attach
prepaid sales tax rate for any qualifying fuels instead of the prepaid sales tax rates
additional sheets and carry forward the column totals from the last sheet to the
for any qualifying fuels, DO NOT claim these fuel purchases that were resold on
summary.
CDTFA-531-G, Schedule G. If the qualified fuel was purchased in a prior period
and resold in the current period, you will need to complete CDTFA-531-Q,
NOTE: All claimed credits are subject to verification and must be based upon
Schedule Q. If the qualified fuel was purchased and resold in the current period,
actual receipts from licensed distributors, brokers, producers, importers and
please claim the fuel purchases as a deduction on page 2, Section B, line 2, Cost
jobbers. All receipts issued by the above should contain their "MVF
of Tax-paid Purchases Resold Prior to Use. This deduction may ONLY be taken
Pre-Collection" account number which is assigned by the California Department
during the reporting period in which the fuel was resold. Please see page 4,
of Tax and Fee Administration. You may be required to present documentary
Section B of the Instructions for Completing the CDTFA-401-GS, Fuel Retailers
evidence to support the credit taken.
Return, if any of the qualifying fuels were eligible for a partial state tax exemption or
were subjected to the additional state tax on diesel.
RETAILERS WHO ARE DISTRIBUTORS, BROKERS, PRODUCERS,
IMPORTERS OR JOBBERS: Enter your Prepayment of Sales Tax on Fuel
NOTE: Sales tax prepaid to suppliers on motor vehicle fuel (gasoline), diesel fuel
Distributions (MVF Pre-Collection) account number in column B. In columns C,
and other qualifying fuels, and aircraft jet fuel must be reported separately in the
D, E, F, G, and H, enter the amounts reported on Schedule A of your MVF
designated columns.
Pre-Collection returns under your own sales and use tax seller's permit number.
MOTOR VEHICLE FUEL includes gasoline and gasohol, but does not include
NOTE: Only prepayments made on fuel sold at retail should be claimed on this
diesel fuel, kerosene, LPG and similar fuels. Also, for the purposes of the
schedule.
prepayment on the sale of motor vehicle fuel, aviation gasoline for use in propelling
aircraft is not included.
G1.Total columns D, F, and H.
DIESEL AND OTHER QUALIFYING FUELS which are to be reported in the
G2. TOTAL SALES TAX PAID. Add the totals from line G1, columns D, F, and H
columns of CDTFA 531-G titled Diesel and other Qualifying Fuels, include but are
on schedule and enter on line 20d of your CDTFA 401-GS return .
not limited to, diesel fuel No. 1 and No. 2, home heating oil meeting industry
specifications for diesel No. 1 and No. 2, and methanol and ethanol not containing
more than fifteen percent gasoline or diesel fuels are specifically excluded. Fuels
that cannot be used in operating motor vehicles on public highways, such as
marine bunker fuel, marine gas oil, marine diesel oil, atmospheric gas oil, light cycle
oil, and pipeline transmix are also excluded.
If you need additional information, please contact the California Department of Tax and Fee Administration, P.O. Box 942879,
Sacramento, CA 94279, 0088. 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).
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