Form CDTFA-501-AB "Exempt Bus Operator Use Fuel Tax Return" - California

What Is Form CDTFA-501-AB?

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 August 1, 2019;
  • 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-AB 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-AB "Exempt Bus Operator Use Fuel Tax Return" - California

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CDTFA-501-AB (S1F) REV. 10 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
EXEMPT BUS OPERATOR USE FUEL TAX RETURN
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO CA 94279-6171
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an
REPORT WHOLE UNITS/GALLONS ONLY
AMENDED RETURN
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
(Units)
(Units)
GAS
(Gallons)
STOVE OIL
before preparing the return.
(Gallons)
(Gallons)
1.
1.
Total units/gallons of fuel used in motor vehicles
2. Total nontaxable use of fuel (enter from
2.
Schedule A, line A6)
3. Taxable use of fuel (subtract line 2 from line 1)
3.
4. Fuel used in qualifying exempt manner:
4a. Local Transit Services
4a.
4b. School Bus Transit
4b.
4c. Total (add lines 4a and 4b)
4c.
5. Fuel used in non-exempt operations including
5.
non-qualifying charter party carrier and passenger
stage operations
6. Tax rate per unit/gallon on fuel used in exempt
6.
bus operations (including local transit services
$
$
$
$
$
and school bus transit)
7. Total tax on exempt use of fuel shown in
7.
$
$
$
$
$
line 4c (multiply line 4c by line 6)
8. Tax rate per unit/gallon on fuel used in
8.
$
$
$
$
$
non-exempt bus operations
9. Tax on use of fuel in non-exempt operations
9.
$
$
$
$
$
shown in line 5 (multiply line 5 by line 8)
10. Total tax (add lines 7 and 9)
10. $
$
$
$
$
11. Tax paid to California vendors on fuel included
11.
$
$
$
$
$
in line 1 (retain invoices)
12. Balance of tax (subtract line 11 from line 10; if
12.
line 11 is greater than line 10, enter a minus
$
$
$
$
$
sign [-])
13. Total tax due or refund claimed (add columns A, B, C, D, and E of line 12)
13.
If claiming a refund, enter the amount as a negative number. Do not claim credit
$
on future returns; a refund will be processed.
14. PENALTY [multiply line 13 by 10 percent (0.10) if payment made or return filed after the
14.
$
PENALTY
due date shown above]
15.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
15.
$
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (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
DATE
TELEPHONE
(
)
AB
Make a copy of this document for your records.
CONTINUED
CDTFA-501-AB (S1F) REV. 10 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
EXEMPT BUS OPERATOR USE FUEL TAX RETURN
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO CA 94279-6171
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an
REPORT WHOLE UNITS/GALLONS ONLY
AMENDED RETURN
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
(Units)
(Units)
GAS
(Gallons)
STOVE OIL
before preparing the return.
(Gallons)
(Gallons)
1.
1.
Total units/gallons of fuel used in motor vehicles
2. Total nontaxable use of fuel (enter from
2.
Schedule A, line A6)
3. Taxable use of fuel (subtract line 2 from line 1)
3.
4. Fuel used in qualifying exempt manner:
4a. Local Transit Services
4a.
4b. School Bus Transit
4b.
4c. Total (add lines 4a and 4b)
4c.
5. Fuel used in non-exempt operations including
5.
non-qualifying charter party carrier and passenger
stage operations
6. Tax rate per unit/gallon on fuel used in exempt
6.
bus operations (including local transit services
$
$
$
$
$
and school bus transit)
7. Total tax on exempt use of fuel shown in
7.
$
$
$
$
$
line 4c (multiply line 4c by line 6)
8. Tax rate per unit/gallon on fuel used in
8.
$
$
$
$
$
non-exempt bus operations
9. Tax on use of fuel in non-exempt operations
9.
$
$
$
$
$
shown in line 5 (multiply line 5 by line 8)
10. Total tax (add lines 7 and 9)
10. $
$
$
$
$
11. Tax paid to California vendors on fuel included
11.
$
$
$
$
$
in line 1 (retain invoices)
12. Balance of tax (subtract line 11 from line 10; if
12.
line 11 is greater than line 10, enter a minus
$
$
$
$
$
sign [-])
13. Total tax due or refund claimed (add columns A, B, C, D, and E of line 12)
13.
If claiming a refund, enter the amount as a negative number. Do not claim credit
$
on future returns; a refund will be processed.
14. PENALTY [multiply line 13 by 10 percent (0.10) if payment made or return filed after the
14.
$
PENALTY
due date shown above]
15.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
15.
$
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (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
DATE
TELEPHONE
(
)
AB
Make a copy of this document for your records.
CONTINUED
CDTFA-501-AB (S1B) REV. 10 (8-19)
SCHEDULE A - NONTAXABLE USE OF FUEL
REPORT WHOLE UNITS/GALLONS ONLY
A
B
C
D
E
COMPRESSED
LIQUEFIED
LIQUEFIED
ALCOHOL
KEROSENE,
NOTE: ONLY FUEL INCLUDED ON LINE 1 OF THE RETURN
NATURAL GAS
NATURAL GAS
PETROLEUM
FUELS
DISTILLATE, &
CAN BE CLAIMED ON LINES A1 THRU A6.
(Units)
(Units)
GAS
(Gallons)
STOVE OIL
(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 below)
A6.
Total nontaxable use of fuel (add lines A1
thru A5; enter on line 2 of return)
CLEAR
PRINT
CDTFA-501-AB (S2F) REV. 10 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS FOR EXEMPT BUS OPERATOR USE FUEL TAX RETURN
User of Fuel Exempt under section 8655, of the Revenue and Taxation Code
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. Make your check or money order payable to California Department of Tax and Fee Administration.
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. Annual flat rate decal holders
must provide written representation to fuel vendors that the annual flat rate tax has been paid, and 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 total number of units or gallons of fuel which you used to operate vehicles both in and 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 used in a nontaxable manner from line A6 of Schedule A. Only fuel
included in line 1 can be claimed on line 2.
Line 3. Subtract line 2 from line 1.
Line 4a. Enter the total number of units or gallons of fuel used in an exempt manner for qualifying local transit services by:
Any transit district, transit authority, or a city owning and operating a local transit system itself or through a
wholly owned non-profit corporation.
Any private entity providing transportation services under a contract or agreement other than a general franchise
agreement, with a public agency authorized to provide public transportation services.
Any passenger stage corporation subject to the jurisdiction of the PUC and providing transportation of persons
for hire when the motor vehicle is exclusively operated in urban or suburban areas or between cities in close
proximity. Do not include fuel used on any route which exceeds 50 miles one-way.
Any common carrier of passengers operating exclusively within the limits of a single city between fixed terminals
or over a regular route, 98 percent of whose operations are within the limits of a single city.
Line 4b. Enter the total number of units or gallons of fuel used in an exempt manner for school bus transit operations by:
Any school district, community college district, or county superintendent of schools owning, leasing or operating
buses for the purpose of transporting pupils to and from school and for other school activities or any private
entity providing such transportation services under a contract with the school district.
Line 4c. Enter the sum of lines 4a and 4b.
CDTFA-501-AB (S2B) REV. 10 (8-19)
Line 5.
Enter the number of units or gallons of fuel used in operations other than exempt local transit services or school
bus transit.
Note:
The sum of lines 4c and 5 must equal line 3.
Line 6.
Section
8655
of the Revenue and Taxation Code imposes a tax of 1 cent per unit/gallon on the fuel used for
local transit services or school bus transit.
Line 7.
Enter the amount of tax computed on the units/gallons for which exemption is claimed in line 4c. Multiply line 4c
by line 6.
Line 8.
Tax rate on fuel used in non-exempt bus operations.
Line 9.
Enter the amount of tax computed by multiplying line 7 by the tax rate shown on line 8 for each type of fuel.
Line 10. Add lines 7 and 9.
Line 11. Enter the amount of the Use Fuel Tax paid to the vendor on fuel purchased in California. Do not include the
federal fuel tax or state and local sales and use taxes.
Line 12. Subtract line 11 from line 10 and enter the difference on line 12. If line 10 is greater than line 11, enter the
amount of tax due with this return. If line 11 is larger than line 10, indicate the credit by entering a minus sign (-).
Line 13. Combine columns A, B, C, D, and E of line 12 and enter the total on line 13. If the total on line 13 results in a
credit, enter the amount as a negative number. Do not claim credit on future returns; a refund will be
processed.
Line 14. If you are paying your tax on line 13 and/or filing your return after the due date shown on the front of this return,
you will owe a penalty of 10 percent (0.10) of the amount of tax due. Enter the penalty by multiplying the tax due
on line 13 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 15. If you are paying your tax on line 13 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 13 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.
Line 16. Enter the total amount due and payable by adding lines 13, 14, and 15. 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 94279-0065. You may visit our website at
www.cdtfa.ca.gov
or call the Customer
Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees. Customer
service representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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