Form CDTFA-501-AU "User Use Fuel Tax Return" - California

What Is Form CDTFA-501-AU?

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 January 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-501-AU 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-AU "User Use Fuel Tax Return" - California

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CDTFA-501-AU (S1F) REV. 8 (1-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
USER USE FUEL TAX RETURN
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
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO CA 94279-0065
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE UNITS/GALLONS ONLY
A
B
C
D
E
COMPRESSED
LIQUEFIED
LIQUEFIED
ALCOHOL
KEROSENE,
NATURAL GAS
NATURAL GAS
PETROLEUM
FUELS
DISTILLATE &
You must complete Schedule A on the back before
(Units)
(Units)
GAS
(Gallons)
STOVE OIL
preparing the return.
(Gallons)
(Gallons)
1. Fuel from your bulk storage placed in fuel tanks of
1.
motor vehicles operated by you (include fuel
furnished to a lessee of your vehicles)
2. Fuel purchased and delivered into fuel tanks of
2.
motor vehicles operated by you (include fuel
purchased by you for a lessee of your vehicles)
3. Total units/gallons of fuel used in motor vehicles
3.
(add lines 1 and 2)
4. Total nontaxable use of fuel (enter from
4.
Schedule A, line A6)
5. Taxable fuel used (subtract line 4 from line 3)
5.
6. Tax rate per unit/gallon
6.
$
$
$
$
$
7. Tax due (multiply line 5 by the applicable tax rate
7.
$
$
$
$
$
shown on line 6)
8. California use fuel tax paid to vendors on fuel
8.
$
$
$
$
$
included in line 3 (retain invoices)
9. Balance of tax (subtract line 8 from line 7; if line 8 is 9.
$
$
$
$
$
greater than line 7, enter a minus sign [-])
10. Total tax due or refund claimed (add columns A, B, C, D, and E of line 9)
10.
$
If claiming a refund, enter the amount as a negative number. Do not claim credit on future returns;
a refund will be processed.
11. Penalty [multiply line 10 by 10% (0.10) if payment made or return filed after the due date
11. $
PENALTY
shown above]
12.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
12. $
INTEREST
delayed after the due date. The adjusted monthly interest rate is
13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)
13. $
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CONTINUED
CDTFA-501-AU (S1F) REV. 8 (1-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
USER USE FUEL TAX RETURN
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
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO CA 94279-0065
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE UNITS/GALLONS ONLY
A
B
C
D
E
COMPRESSED
LIQUEFIED
LIQUEFIED
ALCOHOL
KEROSENE,
NATURAL GAS
NATURAL GAS
PETROLEUM
FUELS
DISTILLATE &
You must complete Schedule A on the back before
(Units)
(Units)
GAS
(Gallons)
STOVE OIL
preparing the return.
(Gallons)
(Gallons)
1. Fuel from your bulk storage placed in fuel tanks of
1.
motor vehicles operated by you (include fuel
furnished to a lessee of your vehicles)
2. Fuel purchased and delivered into fuel tanks of
2.
motor vehicles operated by you (include fuel
purchased by you for a lessee of your vehicles)
3. Total units/gallons of fuel used in motor vehicles
3.
(add lines 1 and 2)
4. Total nontaxable use of fuel (enter from
4.
Schedule A, line A6)
5. Taxable fuel used (subtract line 4 from line 3)
5.
6. Tax rate per unit/gallon
6.
$
$
$
$
$
7. Tax due (multiply line 5 by the applicable tax rate
7.
$
$
$
$
$
shown on line 6)
8. California use fuel tax paid to vendors on fuel
8.
$
$
$
$
$
included in line 3 (retain invoices)
9. Balance of tax (subtract line 8 from line 7; if line 8 is 9.
$
$
$
$
$
greater than line 7, enter a minus sign [-])
10. Total tax due or refund claimed (add columns A, B, C, D, and E of line 9)
10.
$
If claiming a refund, enter the amount as a negative number. Do not claim credit on future returns;
a refund will be processed.
11. Penalty [multiply line 10 by 10% (0.10) if payment made or return filed after the due date
11. $
PENALTY
shown above]
12.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
12. $
INTEREST
delayed after the due date. The adjusted monthly interest rate is
13. TOTAL AMOUNT DUE AND PAYABLE (add lines 10, 11, and 12)
13. $
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CONTINUED
CDTFA-501-AU (S1B) REV. 8 (1-18)
SCHEDULE A - NONTAXABLE USE OF FUEL
REPORT WHOLE UNITS/GALLONS ONLY
E
A
B
C
D
COMPRESSED
LIQUEFIED
LIQUEFIED
ALCOHOL
KEROSENE,
NOTE: ONLY FUEL INCLUDED ON LINE 3 OF THE RETURN CAN
NATURAL GAS
NATURAL GAS
PETROLEUM
FUELS
DISTILLATE &
BE CLAIMED ON LINES A1 THRU A6.
STOVE OIL
(Units)
(Units)
GAS
(Gallons)
(Gallons)
(Gallons)
A1.
Fuel used in vehicles operated outside California
A2. Fuel used in vehicles operated off-highway in California
A3. Fuel used on highways in California under
jurisdiction of U.S. Department of Agriculture
A4. Compressed natural gas, liquefied natural gas, and
liquefied petroleum gas used in vehicles for which
the annual flat rate tax has been paid
A5. Other nontaxable use of fuel
(please describe)
A6. Total nontaxable use of fuel (add lines A1 thru A5;
enter on line 4 of return)
CLEAR
PRINT
CDTFA-501-AU (S2F) REV. 8 (1-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS FOR USER USE 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
Fuel users must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles):
Compressed natural gas (CNG)
Liquefied natural gas (LNG)
Liquefied petroleum gas (LPG)
Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
Kerosene, distillate, and stove oil
Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel tax (for
example, gasoline and blended fuels with more than 15 percent (0.15) gasoline are subject to the motor vehicle fuel tax and, as
a result, are not subject to use fuel tax)
Pursuant to Revenue and Taxation Code (R&TC) section 8608 and 8701, you must have a user use fuel permit and file returns if you
operate on California highways a vehicle that weighs, unladen, over 7,000 pounds and is powered by fuels described above.
Returns are also required to be filed by the owners/operators of vehicles that use the above fuels in commercial vehicles weighing
less than 7,000 pounds who are paying the annual flat rate tax. Additionally, annual flat rate decal holders must provide written
representation to their fuel vendors that the annual flat rate tax has been paid and that the fuel seller is not liable for collecting and
paying those taxes.
FILING REQUIREMENTS
Pursuant to (R&TC) section 8752, users of fuel subject to the use fuel tax must file returns. The return and payment are due on the
last day of the month following the end of the reporting period. Payments should be made payable to the California Department of
Tax and Fee Administration. A return must be filed for each period even though no fuel may have been used during the period. If no
fuel was used write the word "none" on line 3. Users of fuel subject to the tax shall obtain from the vendor of the fuel and retain in
their files an invoice for each delivery of such fuel into the fuel tank or tanks of each vehicle operated by them and for each delivery
into their bulk storage tank or tanks. Users should keep as part of their records a detail of figures upon which are based the totals
set forth on their returns to the CDTFA (Regulation 1332).
Line 1.
Enter the number of units or gallons of fuel withdrawn from your bulk storage facilities during this reporting period that
were placed in the fuel tanks of motor vehicles operated by you in California or partly in and partly out of California.
Include fuel used by a lessee of your vehicles if you are responsible for furnishing the fuel (see Regulation 1304, User).
Report whole units or whole gallons only. Round off tenths of units to the nearest whole unit. Round off tenths of gallons
to the nearest whole gallon. "Bulk storage" includes fuel stored in drums, barrels, tanks or other storage facilities, except
fuel supply tanks of vehicles.
Line 2.
Enter the number of units or gallons of fuel purchased and delivered into fuel tanks of motor vehicles operated by you.
Include purchases both in and out of California.
Line 3.
Add lines 1 and 2.
Line 4.
Enter the number of units or gallons of fuel used in a nontaxable manner from line A6 of Schedule A. Only fuel included
in line 3 can be claimed on line 4.
Line 5.
Subtract line 4 from line 3.
Line 6.
Tax rate per unit/gallon.
Line 7.
Multiply line 5 by the applicable tax rate shown in line 6.
Line 8.
Enter the amount of California use fuel tax paid to the vendor at time of purchase of fuel in California for the fuel that is included
in line 3. Do not include the federal fuel tax or state and local sales and use taxes.
Line 9.
Subtract line 8 from line 7 and enter the difference on line 9. This is the amount of tax due with this return. If line 8 is larger than
line 7, indicate the credit by entering a minus sign (-).
Line 10. Combine columns A, B, C, D, and E of line 9 and enter the total on line 10. If line 10 results in a refund, enter the amount as a
negative number. Do not claim credit on future returns; a refund will be processed.
Line 11. If you are paying your tax on line 10 and/or filing your return after the due date shown on the front of this return, you will owe a
penalty of 10 percent of the amount of tax due. Enter the penalty by multiplying the tax due on line 10 by (0.10) and enter here.
Returns and payments must be postmarked or received by the due date of the return to be considered timely. If the due date
falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be considered
timely.
Line 12. If you are paying your tax on line 10 after the due date shown on the front of this return, you will owe interest. The interest rate
noted on the front of this return applies for each month, or fraction of a month, that your payment is late. Enter the interest by
multiplying the tax due on line 10 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 and enter here. You may use the Interest Calculator (go to www.cdtfa.ca.gov) on
the CDTFA website for help calculating the interest due.
CDTFA-501-AU (S2B) REV. 8 (1-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS FOR USER USE FUEL TAX RETURN (cont'd)
Line 13. Enter the total amount due and payable by adding lines 10, 11, and 12. If claiming a refund, enter the amount of the refund
claimed as a negative number.
Note: Gallons vs. Units. Fuel transactions are reported in terms of gallons, except for compressed natural gas (CNG), and liquefied
natural gas (LNG), which are reported as units. For tax reporting purposes, 126.67 cubic feet or 5.66 pounds (gasoline gallon
equivalent) of CNG measured at standard pressure and temperature (14.73 pounds per square inch at 60 degrees Fahrenheit) and
6.06 pounds (diesel gallon equivalent) of LNG will be shown as one unit.
If you need additional information, please contact the California Department of Tax and Fee Administration, Motor Carrier Office, P.O. Box
942879, Sacramento, CA 942879-0065. 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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