Form CDTFA-501-DD "Supplier of Diesel Fuel Tax Return" - California

What Is Form CDTFA-501-DD?

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 September 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;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-DD 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-DD "Supplier of Diesel Fuel Tax Return" - California

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CDTFA-501-DD (S1) REV. 12 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SUPPLIER OF DIESEL FUEL TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
REF
RR-QS
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6151
READ INSTRUCTIONS
BEFORE PREPARING
As a supplier of diesel fuel in California, you are required to report all imports, exports, blending, and terminal rack
disbursements of diesel fuel in this state. You are also required to report all imports, exports, and sales of jet fuel or
kerosene.
REPORT WHOLE
GALLONS ONLY
(B)
(A)
Diesel Fuel at
Diesel Fuel at
Prior Rate
Current Rate
1. Gallons on which tax applies or on which refund is due (enter from Tax
Computation Worksheet section C, line 3, columns A and B)
2. Rates of tax per gallon
$
3. Subtotal of tax on these gallons (multiply line 1 by line 2 for columns
$
$
A and B)
4. Amount of tax due or refund claimed (add columns A and B of line 3)
$
5. Penalty (multiply line 4 by 10% (0.10) if payment made or return filed after
$
due date shown above)
6. 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 interest rate is
Interest Rate Calculator
$
7. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 4, 5, and 6)
CERTIFICATION
I hereby consent to disclose and authorize the California Department of Tax and Fee Administration (CDTFA) to release, as
necessary, certain otherwise confidential transaction information regarding volumes, invoice numbers, bills-of-lading,
locations, dates, or method of delivery of reportable products to any person identified by me in this return as being involved
in a reported transaction for the sole purpose of verifying the accuracy of the reportable product transaction information
concerning my transactions with such person as reported in this return.
I hereby certify that this return, including all 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
EMAIL ADDRESS
TELEPHONE
DATE
PRINT NAME AND TITLE
(
)
Make check or money order payable to the California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document and the accompanying schedules for your records.
CDTFA-501-DD (S1) REV. 12 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SUPPLIER OF DIESEL FUEL TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
REF
RR-QS
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6151
READ INSTRUCTIONS
BEFORE PREPARING
As a supplier of diesel fuel in California, you are required to report all imports, exports, blending, and terminal rack
disbursements of diesel fuel in this state. You are also required to report all imports, exports, and sales of jet fuel or
kerosene.
REPORT WHOLE
GALLONS ONLY
(B)
(A)
Diesel Fuel at
Diesel Fuel at
Prior Rate
Current Rate
1. Gallons on which tax applies or on which refund is due (enter from Tax
Computation Worksheet section C, line 3, columns A and B)
2. Rates of tax per gallon
$
3. Subtotal of tax on these gallons (multiply line 1 by line 2 for columns
$
$
A and B)
4. Amount of tax due or refund claimed (add columns A and B of line 3)
$
5. Penalty (multiply line 4 by 10% (0.10) if payment made or return filed after
$
due date shown above)
6. 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 interest rate is
Interest Rate Calculator
$
7. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 4, 5, and 6)
CERTIFICATION
I hereby consent to disclose and authorize the California Department of Tax and Fee Administration (CDTFA) to release, as
necessary, certain otherwise confidential transaction information regarding volumes, invoice numbers, bills-of-lading,
locations, dates, or method of delivery of reportable products to any person identified by me in this return as being involved
in a reported transaction for the sole purpose of verifying the accuracy of the reportable product transaction information
concerning my transactions with such person as reported in this return.
I hereby certify that this return, including all 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
EMAIL ADDRESS
TELEPHONE
DATE
PRINT NAME AND TITLE
(
)
Make check or money order payable to the California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document and the accompanying schedules for your records.
CDTFA-501-DD (S1B) REV. 12 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
This Page Intentionally Left Blank
CDTFA-501-DD (S2F) REV. 12 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TAX COMPUTATION WORKSHEET
Use this worksheet to help you complete your return and calculate the tax due. Do not send this worksheet with your return.
(A)
(B)
FROM
DIESEL FUEL
DIESEL FUEL
SECTION A. TAXABLE TRANSACTIONS
SCHEDULE
AT CURRENT
AT PRIOR
(Total Gallons)
RATE
RATE
1. Imports of taxable products below the terminal rack
3X
(enter total from column 11 of Schedule 3X)
2. Fuel removed subject to tax (enter total from column 11 of Schedule 5)
5
3. Fuel sold above the rack to unlicensed parties (enter total from
5A
column 11 of Schedule 5A)
4. Gallons used in a taxable manner, not reported on Schedule 5 and used
5Q
by you in a taxable manner (enter total from column 11 of Schedule 5Q)
5. Untaxed products blended with, or added to fuel, resulting in a product
which is used as, or is usable as, a taxable fuel (enter total from column
5W
11 of Schedule 5W)
6. Gallons delivered partially taxed (enter total from column 11
5X
of Schedule 5X)
7. Miscellaneous fuel transactions subject to tax (enter total from column
S02A
11 of Schedule S02A)
8. TOTAL TRANSACTIONS SUBJECT TO TAX (add lines 1 through 7 for
each column)
(A)
(B)
DIESEL FUEL
SECTION B. TAX-PAID CREDITS
FROM
DIESEL FUEL
AT CURRENT
AT PRIOR
(Total Gallons)
SCHEDULE
RATE
RATE
1. Tax-paid fuel exported (enter total from column 11 of Schedule 13A)
13A
2. Tax-paid fuel sold to a consulate officer or employee by credit card
13B
(enter total from column 11 of Schedule 13B)
3. Tax-paid fuel sold to the United States Government
13C
(enter total from column 11 of Schedule 13C)
4. Tax-paid fuel sold for use on farms (enter total from column 11
13D
of Schedule 13D)
5. Tax-paid fuel sold to exempt bus operators (enter total from column 11
13E
of Schedule 13E)
6. Tax-paid fuel sold to train operators (enter total from column 11
13G
of Schedule 13G)
7. Tax-paid fuel used in an exempt manner not reportable on another
13J
schedule (enter total from column 11 of Schedule 13J)
8. Tax-paid fuel removed from a terminal as either a second taxable event,
13M
or as dyed blended biodiesel (enter total from column 11 of Schedule
13M)
9. Tax-paid fuel used to manufacture other products (enter total from
13N
column 11 of Schedule 13N)
10. Other tax-paid credits, or bad debt write-off (enter totals from column 11
S03A
of Schedules S03A and S04)
S04
11. TOTAL TAX-PAID CREDITS (add lines 1 through 10 for each column)
(Continued on Reverse)
CDTFA-501-DD (S2B) REV. 12 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TAX COMPUTATION WORKSHEET
(B)
(A)
DIESEL FUEL
DIESEL FUEL
SECTION C. TAXABLE GALLONS COMPUTATION
AT PRIOR
AT CURRENT
RATE
RATE
1. Total gallons from transactions subject to tax (enter from section A, line 8
for each column)
2. Total tax-paid gallons claimed for credit (enter from section B, line 11 for each column)
3. TAXABLE GALLONS (subtract line 2 from line 1) This may be a negative amount.
Enter this amount in columns A and B on line 1 on the front of the return.
CLEAR
PRINT
STATE OF CALIFORNIA
CDTFA-501-DD (S3F) REV. 12 (9-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
SUPPLIER OF DIESEL FUEL TAX RETURN
)
(Under Revenue and Taxation Code Section 60131 of the Diesel Fuel Tax Law
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.
General Information
Suppliers of diesel fuel use this tax return to report the Diesel Fuel Tax due on (undyed) diesel fuel. The Diesel Fuel Tax is
imposed on the following activities: removal of diesel fuel from a refinery or terminal rack; importation of diesel fuel outside
the bulk transfer/terminal system; removal or sale of diesel fuel to an unlicensed person unless there was a prior taxable
removal, entry, or sale; and removal or sale of blended diesel fuel outside the bulk transfer/terminal system. All
transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the
Diesel Fuel Tax Law. Dyed diesel fuel is not subject to tax unless it is used to operate a motor vehicle on a highway;
however, it is subject to all of the reporting requirements applicable to undyed diesel fuel.
Note: The diesel fuel tax rate may be adjusted every year effective July 1. The CDTFA will announce the rate by the
preceding May 1. Due to this annual rate adjustment, you may have transactions at several different rates.
If you are interested in filing your Supplier of Diesel Fuel Tax Return electronically with CDTFA, please contact Return
Processing Branch at the number listed at the bottom of page (S4B).
To obtain the latest information on any product codes or if you need help completing this form, visit the CDTFA's website
at www.cdtfa.ca.gov.
Filing Requirements
Under Revenue and Taxation Code section 60201 each supplier shall prepare and file a tax return with the CDTFA on
which you report, on a monthly basis, activities such as importing and exporting above and below the terminal rack,
blending, and refinery or terminal rack removals of diesel fuel in this state. You are also required to report jet fuel and
kerosene imported, exported, and sold during the reporting period. The return and your payment, made payable to the
California Department of Tax and Fee Administration, for the amount due must be submitted on or before the last day
of the calendar month following the reporting period to which it relates. Paying your tax or filing your return after the due
date may result in interest and penalty charges. You must file a return even if no tax is due for the reporting period. Your
tax return is not considered valid unless it is signed and dated in the space provided at the bottom of the first page. To
prepare the return, you must first complete the applicable schedules and the Tax Computation Worksheet.
Accountability
It is important that you report all transactions that you are required to report on this return and the supporting schedules.
The CDTFA will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your
imports of products will be compared to exports reported to the CDTFA by other states. Failure to report fully may result in
the CDTFA contacting you to determine why your reports differ from reports submitted by third parties, such as the
terminal operators.
Preparation of Schedules
There are two types of supporting schedules included with every Supplier of Diesel Fuel Tax Return; a standard
CDTFA-810-FTG, Receipt Schedule, and a standard CDTFA-810-FTF, Disbursement Schedule. For detailed information
regarding the use and preparation of these schedules, see CDTFA-810-FTE, Instructions for Preparing Motor
Fuels Schedules, available on our website at
www.cdtfa.ca.gov/formspubs/cdtfa810fte.pdf.