Form CDTFA-501-AV "Vendor Use Fuel Tax Return" - California

What Is Form CDTFA-501-AV?

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;

Download a fillable version of Form CDTFA-501-AV 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-AV "Vendor Use Fuel Tax Return" - California

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CDTFA-501-AV (S1F) REV. 8 (1-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
VENDOR 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 94279-6169
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE UNITS/GALLONS ONLY
A
B
C
D
E
LIQUEFIED
LIQUEFIED
ALCOHOL
KEROSENE,
COMPRESSED
NATURAL GAS
PETROLEUM
DISTILLATE &
NATURAL GAS
FUELS
STOVE OIL
(Units)
(Units)
GAS
(Gallons)
(Gallons)
(Gallons)
1. Total units/gallons of fuel sold and delivered into fuel
1.
tanks of motor vehicles
2. Fuel sold to the United States government
2.
3. Fuel sold to users of LPG, LNG, and CNG whose
3.
vehicles have flat rate identification decal affixed
4. Other nontaxable fuel included in line 1
(enter from 4.
Schedule A)
5. Total deductions (add lines 2, 3, and 4)
5.
6. Taxable fuel (subtract line 5 from line 1)
6.
7.
7. Tax rate per unit/gallon on use fuel
$
$
$
$
$
8. Tax (multiply line 6 by line 7)
8.
$
$
$
$
$
9. Combined total tax (add columns A, B, C, D, and E of line 8)
$
9.
10. Tax credit on bad debt losses (enter from Schedule B)
10. $
11. Balance of tax (subtract line 10 from line 9)
11. $
12. $
12. Tax recoveries on bad debt losses (enter from Schedule C)
13. Total tax due (add lines 11 and 12)
13. $
14. Penalty [multiply line 13 by 10% (0.10) if payment made or return filed after the due date shown above]
14
. $
PENALT
Y
15. INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
15. $
INTERES
T
delayed after the due date. The adjusted monthly interest rate is
16. TOTAL AMOUNT DUE AND PAYABLE (add lines 13, 14, and 15)
16. $
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
TELEPHO
NE
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-AV (S1F) REV. 8 (1-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
VENDOR 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 94279-6169
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE UNITS/GALLONS ONLY
A
B
C
D
E
LIQUEFIED
LIQUEFIED
ALCOHOL
KEROSENE,
COMPRESSED
NATURAL GAS
PETROLEUM
DISTILLATE &
NATURAL GAS
FUELS
STOVE OIL
(Units)
(Units)
GAS
(Gallons)
(Gallons)
(Gallons)
1. Total units/gallons of fuel sold and delivered into fuel
1.
tanks of motor vehicles
2. Fuel sold to the United States government
2.
3. Fuel sold to users of LPG, LNG, and CNG whose
3.
vehicles have flat rate identification decal affixed
4. Other nontaxable fuel included in line 1
(enter from 4.
Schedule A)
5. Total deductions (add lines 2, 3, and 4)
5.
6. Taxable fuel (subtract line 5 from line 1)
6.
7.
7. Tax rate per unit/gallon on use fuel
$
$
$
$
$
8. Tax (multiply line 6 by line 7)
8.
$
$
$
$
$
9. Combined total tax (add columns A, B, C, D, and E of line 8)
$
9.
10. Tax credit on bad debt losses (enter from Schedule B)
10. $
11. Balance of tax (subtract line 10 from line 9)
11. $
12. $
12. Tax recoveries on bad debt losses (enter from Schedule C)
13. Total tax due (add lines 11 and 12)
13. $
14. Penalty [multiply line 13 by 10% (0.10) if payment made or return filed after the due date shown above]
14
. $
PENALT
Y
15. INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
15. $
INTERES
T
delayed after the due date. The adjusted monthly interest rate is
16. TOTAL AMOUNT DUE AND PAYABLE (add lines 13, 14, and 15)
16. $
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
TELEPHO
NE
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-AV (S1B) REV. 8 (1-18)
SCHEDULE A - SALES TO USERS AUTHORIZED TO PURCHASE EX-TAX FUEL UNDER REGULATIONS 1319 AND 1320
KEROSENE,
USER'S PERMIT
COMPRESSED
LIQUEFIED
LIQUEFIED
ALCOHOL
DISTILLATE &
NUMBER
USER'S NAME AND ADDRESS
NATURAL GAS
NATURAL GAS
PETROLEUM GAS
FUELS
STOVE OIL
(Units)
(Units)
(Gallons)
(Gallons)
(Gallons)
TOTAL (enter on line 4 of return)
SCHEDULE B - TAX CREDIT ON BAD DEBT LOSSES
DATE OF
SALE
USER'S PERMIT
GALLONS
AMOUNT OF
MO/YR
NUMBER
USER'S NAME AND ADDRESS
OR UNITS
DELINQUENT TAX
$
$
$
TOTAL (enter on line 10 of return)
$
SCHEDULE C - TAX RECOVERIES ON BAD DEBT LOSSES
[Attach CDTFA-120, Notice of Credit for Bad Debt Losses]
USER'S PERMIT
AMOUNT OF TAX
USER'S NAME AND ADDRESS
RECOVERED
NUMBER
$
$
$
TOTAL (enter on line 12 of return)
$
SCHEDULE D - DELINQUENT OR UNCOLLECTABLE ACCOUNTS
[Attach CDTFA-120, Notice of Credit for Bad Debt Losses]
DATE OF
USER'S
SALE
GALLONS
AMOUNT OF
PERMIT NUMBER
MO/YR
USER'S NAME AND ADDRESS
OR UNITS
DELINQUENT TAX
$
$
$
$
CLEAR
PRINT
CDTFA-501-AV (S2F) REV. 8 (1-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS FOR VENDOR 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 vendors must file this return to report sales of the following types of fuels (when sold and delivered into 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 a motor vehicle, other than fuel subject to the diesel fuel tax or the motor vehicle fuel
license tax (for example, gasoline and blended fuels with more than 15 percent (0.15) gasoline are subject to the motor
vehicle fuel license tax and not to use fuel tax)
Pursuant to Revenue and Taxation Code (R&TC) section 8610 and 8711, fuel vendors who sell and deliver the fuels described
above into the tanks of motor vehicles must obtain a permit to collect and report use fuel tax for such sales (note exemptions
below). Vendors must also provide purchasers (users) with a receipt for each sale (R&TC 8732). The receipt must show the name
and address of the user (the sales invoice when paid constitutes a receipt) (Regulation 1332).
Exemptions: The United States government is not included in the definition of a “person”(R&TC 8606) and therefore, is not subject
to the use fuel tax. However, it is exempt only if purchased with a credit card belonging to the government.
Vendors are not required to collect use fuel tax for sales of compressed natural gas, liquefied petroleum gas, or liquefied
natural gas if the user's vehicle has a current California Department of Tax and Fee Administration (CDTFA) exemption
sticker affixed and the vendor has collected written representation (R&TC 8651.6 (B)) that the annual flat rate tax has been
paid by the user. The sticker specifies the type of fuel that is exempt from tax (only the fuel specified on the sticker is
exempt for that vehicle).
FILING REQUIREMENTS
Vendors must file returns. The return and tax 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 vendor shall maintain
complete records of all sales or other dispositions including self-consumed fuel, inventories, purchases, receipts, and tank
gaugings or meter readings, of liquefied petroleum gas, and any other fuel the use of which is subject to the use fuel tax
(Regulation 1332).
Step 1: Complete Appropriate Schedules
You must first complete the applicable schedules printed on the back of the return. Information from these schedules is used to
complete parts of the return.
Schedule A - Sales to Users Authorized to Purchase Ex-Tax Fuel under Regulations 1319 and 1320
Use this schedule to report sales of fuel for which you did not collect use fuel tax (fuel sold and delivered into the fuel
tanks of motor vehicles with a valid CDTFA-108, Authorization to Sell Fuel Without Collecting Use Fuel Tax.
Schedule B - Tax Credit on Bad Debt Losses
Use this schedule to report any amount of tax that you have been unable to collect from users. The credit should be taken
on the return for the period the account is charged off for income tax purposes. Vendors using the reserve method to
account for bad debts should take the credit on the return for the period in which the account was charged against the
reserve. To claim this credit you must have reported and paid the tax on a return filed by you with the CDTFA and you
must have filed CDTFA-120, Notice of Credit for Bad Debt Losses (refer to Schedule D), and have written off the account
as a bad debt for income tax purposes. You can claim a credit only for the amount of tax that applies to the unpaid
portion of the account.
Schedule C - Tax Recoveries on Bad Debt Losses
Use this schedule to report recoveries of delinquent tax payments for users (accounts previously reported on Schedule B
as bad debt losses). The tax collected must be included in the return due for the period in which the collection is made.
When an account of the purchaser is no longer delinquent or amounts remaining unpaid for over 60 days have been
cleared and the vendor is satisfied that the remainder of the account will be paid, the vendor should complete
CDTFA-120, Notice of Credit for Bad Debt Losses, by indicating the payment received. No tax credit is allowable for
any portion of a debt recovered that is retained by or paid to any person as compensation for services or
expenses in collecting the account.
STATE OF CALIFORNIA
CDTFA-501-AV (S2B) REV. 8 (1-18)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS FOR VENDOR USE FUEL TAX RETURN (cont'd)
Schedule D - Delinquent Accounts
Use this schedule to report any amounts unpaid arising from the sale of fuel or delinquent accounts on which you have
been unable to collect payment. For each delinquent account you must complete CDTFA-120, Notice of Credit for Bad
Debt Losses. Retain a copy for your records. Attach a copy to your return. In order to properly report all delinquent
accounts you need to complete CDTFA-120 within 90 days of the calendar month that the sale took place. For example, if
you sold 100 gallons of fuel on 1/15/99, you would have until the end of the April 1999 tax return period to claim this
account as delinquent and submit CDTFA-120. Failure to claim this as a delinquent account in a timely fashion will
constitute a waiver of the credit that might otherwise be allowable as explained in Regulation 1331.6.
Step 2: Complete Return
Enter the total gallons of fuel (or units of CNG and LNG) sold and delivered into the fuel tanks of motor vehicles during
Line 1.
the reporting period.
Enter the total gallons of fuel (or units of CNG and LNG) sold to the U.S. government and delivered by you into the
Line 2.
tanks of vehicles owned or operated by the U.S. Government.
Enter the total gallons of fuel (or units of CNG and LNG) sold and delivered into the tanks of motor vehicles that have a
Line 3.
current CDTFA Use Fuel Flat Rate Identification Decal (form CDTFA-511).
Line 4.
From Schedule A, enter the total gallons of fuel (or units of CNG and LNG) sold and delivered into the fuel tanks of
motor vehicles of persons from whom you have obtained certificates indicating they have been authorized by the
CDTFA to purchase fuel without payment of use fuel tax, as provided for under Use Fuel Tax Regulation 1319 or 1320.
Line 5.
Add lines 2 through 4.
Line 6.
Subtract line 5 from line 1.
Line 7.
Tax rate on use fuel.
For each column, multiply the tax rate on line 7 times the amount shown on line 6 and enter the result for each column.
Line 8.
Line 9.
Enter the total for columns A, B, C, D, and E of line 8.
Line 10. From Schedule B, enter the total amount of tax due for accounts that you have written off as bad debt losses (see
Schedule B instructions).
Line 11. Subtract line 10 from line 9.
Line 12. From Schedule C, enter the total amount of tax collected for accounts that you had previously written off as bad debt
losses (see Schedule C instructions).
Line 13. Add lines 11 and 12.
Line 14. If your tax is being paid or your return is being filed after the due date shown on the front of this return, additional
amounts are due for penalty and interest charges. The penalty is 10 percent (0.10) of the amount of tax owing. The
and 15.
interest rate is noted on line 15 on the front of this form and applies for each month or portion of a month payment is
delayed after the due date. 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. You may use the Interest Calculator (go to www.cdtfa.ca.gov) on the
CDTFA website for help calculating the interest due.
Line 16. Enter the total amount due and payable, including any applicable late charges.
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 94279-0065. 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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