Form CDTFA-501-PS "Supplier of Motor Vehicle Fuel Tax Return" - California

What Is Form CDTFA-501-PS?

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-PS 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-PS "Supplier of Motor Vehicle Fuel Tax Return" - California

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CDTFA-501-PS (S1F) REV. 11 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SUPPLIER OF MOTOR VEHICLE FUEL TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6019
READ INSTRUCTIONS
BEFORE PREPARING
As a supplier of motor vehicle fuel in California, you are required to report all imports, exports, blending, and terminal rack
disbursements of motor vehicle fuel in this state.
REPORT WHOLE GALLONS ONLY
(A)
(B)
(C)
Motor Vehicle Fuel
Motor Vehicle Fuel
Aviation
at Current Rate
at Prior Rate
Gasoline
1. Taxable gallons (enter from Tax Computation Worksheet
1.
section C, line 3, columns A, B, and C)
$
2. Rates of tax per gallon
2.
$
$
3. Subtotal of tax due (multiply line 1 by line 2 for
3.
$
$
$
columns A, B, and C)
4. Total tax due (add columns A, B, and C of line 3)
4. $
5. Penalty (multiply line 4 by 10% (0.10) if payment made or return filed after due date
5.
$
shown above. See return instructions if you made a prepayment.)
6. INTEREST:
One month's interest is due on tax for each month or fraction of a month that
$
6.
payment is delayed after the due date. The adjusted monthly interest rate is
7. $
7. TOTAL AMOUNT DUE AND PAYABLE (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 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.
EMAIL ADDRESS
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to the State Controller.
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-PS (S1F) REV. 11 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SUPPLIER OF MOTOR VEHICLE FUEL TAX RETURN
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6019
READ INSTRUCTIONS
BEFORE PREPARING
As a supplier of motor vehicle fuel in California, you are required to report all imports, exports, blending, and terminal rack
disbursements of motor vehicle fuel in this state.
REPORT WHOLE GALLONS ONLY
(A)
(B)
(C)
Motor Vehicle Fuel
Motor Vehicle Fuel
Aviation
at Current Rate
at Prior Rate
Gasoline
1. Taxable gallons (enter from Tax Computation Worksheet
1.
section C, line 3, columns A, B, and C)
$
2. Rates of tax per gallon
2.
$
$
3. Subtotal of tax due (multiply line 1 by line 2 for
3.
$
$
$
columns A, B, and C)
4. Total tax due (add columns A, B, and C of line 3)
4. $
5. Penalty (multiply line 4 by 10% (0.10) if payment made or return filed after due date
5.
$
shown above. See return instructions if you made a prepayment.)
6. INTEREST:
One month's interest is due on tax for each month or fraction of a month that
$
6.
payment is delayed after the due date. The adjusted monthly interest rate is
7. $
7. TOTAL AMOUNT DUE AND PAYABLE (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 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.
EMAIL ADDRESS
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to the State Controller.
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-PS (S1B) REV. 11 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
This Page Intentionally Left Blank
CDTFA-501-PS (S2F) REV. 11 (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)
(C)
FROM
MOTOR
MOTOR
AVIATION
SCHEDULE
VEHICLE FUEL
VEHICLE FUEL
GASOLINE
SECTION A. TAXABLE TRANSACTIONS
AT CURRENT
AT PRIOR
(Total Gallons)
RATE
RATE
1. Imports of taxable products below the terminal rack (enter total
3X
from column 11 of Schedule 3X)
2. Fuel removed subject to tax (enter total from column 11 of
5
Schedule 5)
3. Fuel sold above the rack to unlicensed parties (enter total
5A
from column 11 of Schedule 5A)
4. Fuel sold and originating tax collected (enter total from
5H
column 11 of Schedule 5H)
5. Taxable gallons of fuel used (enter total from column 11 of
5Q
Schedule 5Q)
6. Ex-tax gallons of blendstocks resold to unlicensed persons not
5V
furnishing an Exemption Certificate (enter total from column 11 of
Schedule 5V)
7. Untaxed products blended with, or added to fuel, resulting in
5W
a product which is used as, or is usable as a taxable fuel (enter
total from column 11 of Schedule 5W)
8. Gallons delivered partially taxed (enter total from column 11 of
5X
Schedule 5X)
9. Miscellaneous fuel transactions subject to tax (enter total from
S02A
column 11 of Schedule S02A)
10. TOTAL OF TRANSACTIONS SUBJECT TO TAX (add
lines 1 through 9 for each column)
(A)
(B)
(C)
FROM
MOTOR
MOTOR
AVIATION
SCHEDULE
SECTION B. TAX-PAID CREDITS
VEHICLE FUEL
VEHICLE FUEL
GASOLINE
AT CURRENT
AT PRIOR
(Total Gallons)
RATE
RATE
1. Tax-paid fuel exported (enter total from column 11 of
13A
Schedule 13A)
2. Tax-paid fuel sold to a consulate officer or employee by
13B
credit card (enter total from column 11 of Schedule 13B)
3. Tax-paid aviation fuel sold to the Armed Forces of the
13C
United States for use in ships or aircraft, or for use outside
this state (enter total from column 11 of Schedule 13C)
4. Tax-paid fuel sold to train operators (enter total from column 11
13G
of Schedule 13G)
5. Tax-paid fuel used in an exempt manner not reportable on another
13J
credit schedule (enter total from column 11 of Schedule 13J)
6. Tax-paid fuel removed from a terminal as a second taxable
13M
event (enter total from column 11 of Schedule 13M)
7. Tax-paid fuel used to manufacture other products (enter total
13N
from column 11 of Schedule 13N)
8. Other tax-paid credits (enter total from column 11 of
S03A
Schedule S03A)
9. TOTAL OF TAX-PAID CREDITS (add lines 1 through 8
for each column)
(Continued on Reverse)
CDTFA-501-PS (S2B) REV. 11 (9-17)
TAX COMPUTATION WORKSHEET
(C)
(A)
(B)
AVIATION
MOTOR
MOTOR
SECTION C. TAXABLE GALLONS COMPUTATION
VEHICLE FUEL
VEHICLE FUEL
GASOLINE
AT CURRENT
AT PRIOR
RATE
RATE
1. Total gallons from transactions subject to tax (enter from section A,
line 10 for each column)
2. Total tax-paid gallons claimed for credit (enter from section B, line 8
for each column)
3. TAXABLE GALLONS (subtract line 2 from line 1) This may not result
in a negative tax due amount. If the total of line 3, columns A, B, and
C results in a negative tax due amount, then one or more of the credits
in section B must be offset on Schedule 5H. Credits offset on
Schedule 5H must be claimed as a refund of the tax which is filed with
the State Controller. Otherwise enter these amounts in columns A, B,
and C on line 1 on the front of the return.
MOTOR VEHICLE
SECTION D. PREPAYMENT ACCOUNTS ONLY
FUEL AND AVIATION
PENALTY AND INTEREST CALCULATION AMOUNT
GASOLINE
1. Total tax due (enter from line 4 on the front of the return)
2. Tax prepayment (enter amount of tax already paid for the period)
3. Remaining tax due (subtract line 2 from line 1)
4. Penalty (multiply line 3 by 10% (0.10) if payment made or return filed after
the due date. Enter this amount on line 5 on the front of the return.)
5. 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
(Enter this amount on line 6 on the front of the return.)
CLEAR
PRINT
CDTFA-501-PS (S3F) REV. 11 (9-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
SUPPLIER OF MOTOR VEHICLE FUEL TAX RETURN
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 motor vehicle fuel use this tax return to report the Motor Vehicle Fuel Tax due on motor vehicle fuel, which
includes gasoline, gasoline blendstocks, and aviation gasoline. The Motor Vehicle Fuel Tax is imposed on the following
activities: removal of motor vehicle fuel from a refinery or terminal rack; importation of motor vehicle fuel outside the bulk
transfer/terminal system; removal or sale of motor vehicle fuel to an unlicensed person unless there was a prior taxable
removal, entry, or sale; and removal or sale of blended motor vehicle 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
Motor Vehicle Fuel Tax Law.
Note: Effective July 1, 2010, the motor vehicle fuel tax rate may be adjusted annually. Due to this annual adjustment, you
may have transactions at multiple rates. The effective date of any future rate change will be July 1.
If you are interested in filing your Supplier of Motor Vehicle Fuel Tax Return electronically with the CDTFA, please contact us
at 1-800-400-7115 (TTY:711) or visit our website at www.cdtfa.ca.gov for more information.
To obtain the latest information on any product codes or if you need help completing this form, please call us or visit the
CDTFA's website at www.cdtfa.ca.gov.
Filing Requirements
You must 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 motor vehicle fuel in this
state. The return and your payment, made payable to the State Controller, 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 Motor Vehicle Fuel Tax Return; a standard
Receipt Schedule and a standard Disbursement Schedule. For detailed information regarding preparation of schedules,
see CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, available on our website at www.cdtfa.ca.gov.