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 July 1, 2021;
  • 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-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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CDTFA-501-AV (S1F) REV. 10 (7-21)
STATE OF CALIFORNIA
b c s e ‘ L T O P L ‘ a ? G r P e H ? q d u M ? P O ? G W L P X H ?
r s ‘ s d ? n e ? b ‘ k h e n
b c s e ‘ L T O P L ‘ a ? G r P e H ? q d u M ? P O ? G W L P X H ?
r s ‘ s d ? n e ? b ‘ k h e n
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
b ‘ k h e n q m h ‘ ? c d o ‘ q s l d m s ? n e ? s ‘ w ? ‘ m c ? e d d ? ‘ c l h
b ‘ k h e n q m h ‘ ? c d o ‘ q s l d m s ? n e ? s ‘ w ? ‘ m c ? e d d ? ‘ c l h
VENDOR USE FUEL TAX RETURN
d w d l o s ? a t r ? n o d q ‘ s n q ? t r d ? e t d k ? s ‘ w ? q d s t q m
?
b c s e ‘ ? t r d ? n m k x ?
d w d l o s ? a t r ? n o d q ‘ s n q ? t r d ? e t d k ? s ‘ w ? q d s t q m
?
CDTFA USE ONLY
b c s e ‘ ? t r d ? n m k x ?
‘ t c
q ‘ L a N ‘
q d f
q ‘ L a N ‘
‘ t c
q d f
RA-B/A
AUD
REG
DUE ON OR BEFORE
c t d ? n m ? n q ? a d e n q d ?
c t d ? n m ? n q ? a d e n q d ?
q q L p r e h k d q d e
RR-QS
FILE
REF
q q L p r e h k d q d e
YOUR ACCOUNT NUMBER
x n t q ? ‘ b b n t m s ? m n M
?
x n t q ? ‘ b b n t m s ? m n M
?
d e e
EFF
d e e
CALIFORNIA DEPARTMENT OF
CALIFORNIA DEPARTMENT OF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
TAX AND FEE ADMINISTRATION
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
MOTOR CARRIER OFFICE
MOTOR CARRIER OFFICE
PO BOX 942879
PO BOX 942879
PO BOX 942879
SACRAMENTO, CA 94279-6169
SACRAMENTO CA 94279-6171
SACRAMENTO CA 94279-6171
q d ‘ c ? h m r s q t b s h n m
?
q d ‘ c ? h m r s q t b s h n m
?
READ INSTRUCTIONS
a d e n q d ? o q d o ‘ q h m f
a d e n q d ? o q d o ‘ q h m f
BEFORE PREPARING
q d o n q s ? v g n k d ? t m h s r N f ‘ k k n m r ? n m k x ?
q d o n q s ? v g n k d ? t m h s r N f ‘ k k n m r ? n m k x ?
Please check this box if this filing represents an
REPORT WHOLE UNITS/GALLONS ONLY
AMENDED RETURN.
A
B
C
D
E
COMPRESSED
LIQUID
LIQUEFIED
ALCOHOL
KEROSENE,
NATURAL
NATURAL
PETROLEUM
FUELS
DISTILLATE,
GAS
GAS
GAS (LPG),
(Gallons)
STOVE OIL,
You must complete Schedules on the back
(Units)
(Units)
DIMETHYL
and OTHER
before preparing the return.
ETHER (DME),
FUELS
and DME-LPG
(Gallons)
BLENDS
(Gallons)
1. Total units/gallons of fuel sold and delivered into
1.
fuel tanks of motor vehicles (enter from Schedule A)
2. Fuel sold to the United States government
2.
3. Fuel sold to users of LPG, DME, DME-LPG Blends,
3.
LNG, and CNG whose vehicles have flat rate
identification decal affixed
4.
4. Other nontaxable fuel included in line 1
(enter from Schedule B)
5.
5. Total deductions (add lines 2, 3, and 4)
6. Taxable fuel (subtract line 5 from line 1)
6.
7. Tax rate per unit/gallon on use fuel
7.
$
$
$
$
$
8.
8. Tax (multiply line 6 by line 7)
$
$
$
$
$
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 C)
10. $
11. Balance of tax (subtract line 10 from line 9)
11. $
12. Tax recoveries on bad debt losses (enter from Schedule D)
12. $
13. Total tax due (add lines 11 and 12)
13. $
14. PENALTY (multiply line 13 by 10 percent [0.10] if payment made or return filed after
PENALTY 14. $
the due date shown above)
15. INTEREST: One month’s interest is due on tax for each month or fraction of a month that payment
INTEREST 15. $
is delayed after the due date. The adjusted monthly interest rate is
.
INTEREST RATE CALCULATOR
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
TELEPHONE NUMBER
DATE
AV
Make a copy of this document for your records.
CDTFA-501-AV (S1F) REV. 10 (7-21)
STATE OF CALIFORNIA
b c s e ‘ L T O P L ‘ a ? G r P e H ? q d u M ? P O ? G W L P X H ?
r s ‘ s d ? n e ? b ‘ k h e n
b c s e ‘ L T O P L ‘ a ? G r P e H ? q d u M ? P O ? G W L P X H ?
r s ‘ s d ? n e ? b ‘ k h e n
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
b ‘ k h e n q m h ‘ ? c d o ‘ q s l d m s ? n e ? s ‘ w ? ‘ m c ? e d d ? ‘ c l h
b ‘ k h e n q m h ‘ ? c d o ‘ q s l d m s ? n e ? s ‘ w ? ‘ m c ? e d d ? ‘ c l h
VENDOR USE FUEL TAX RETURN
d w d l o s ? a t r ? n o d q ‘ s n q ? t r d ? e t d k ? s ‘ w ? q d s t q m
?
b c s e ‘ ? t r d ? n m k x ?
d w d l o s ? a t r ? n o d q ‘ s n q ? t r d ? e t d k ? s ‘ w ? q d s t q m
?
CDTFA USE ONLY
b c s e ‘ ? t r d ? n m k x ?
‘ t c
q ‘ L a N ‘
q d f
q ‘ L a N ‘
‘ t c
q d f
RA-B/A
AUD
REG
DUE ON OR BEFORE
c t d ? n m ? n q ? a d e n q d ?
c t d ? n m ? n q ? a d e n q d ?
q q L p r e h k d q d e
RR-QS
FILE
REF
q q L p r e h k d q d e
YOUR ACCOUNT NUMBER
x n t q ? ‘ b b n t m s ? m n M
?
x n t q ? ‘ b b n t m s ? m n M
?
d e e
EFF
d e e
CALIFORNIA DEPARTMENT OF
CALIFORNIA DEPARTMENT OF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
TAX AND FEE ADMINISTRATION
TAX AND FEE ADMINISTRATION
MOTOR CARRIER OFFICE
MOTOR CARRIER OFFICE
MOTOR CARRIER OFFICE
PO BOX 942879
PO BOX 942879
PO BOX 942879
SACRAMENTO, CA 94279-6169
SACRAMENTO CA 94279-6171
SACRAMENTO CA 94279-6171
q d ‘ c ? h m r s q t b s h n m
?
q d ‘ c ? h m r s q t b s h n m
?
READ INSTRUCTIONS
a d e n q d ? o q d o ‘ q h m f
a d e n q d ? o q d o ‘ q h m f
BEFORE PREPARING
q d o n q s ? v g n k d ? t m h s r N f ‘ k k n m r ? n m k x ?
q d o n q s ? v g n k d ? t m h s r N f ‘ k k n m r ? n m k x ?
Please check this box if this filing represents an
REPORT WHOLE UNITS/GALLONS ONLY
AMENDED RETURN.
A
B
C
D
E
COMPRESSED
LIQUID
LIQUEFIED
ALCOHOL
KEROSENE,
NATURAL
NATURAL
PETROLEUM
FUELS
DISTILLATE,
GAS
GAS
GAS (LPG),
(Gallons)
STOVE OIL,
You must complete Schedules on the back
(Units)
(Units)
DIMETHYL
and OTHER
before preparing the return.
ETHER (DME),
FUELS
and DME-LPG
(Gallons)
BLENDS
(Gallons)
1. Total units/gallons of fuel sold and delivered into
1.
fuel tanks of motor vehicles (enter from Schedule A)
2. Fuel sold to the United States government
2.
3. Fuel sold to users of LPG, DME, DME-LPG Blends,
3.
LNG, and CNG whose vehicles have flat rate
identification decal affixed
4.
4. Other nontaxable fuel included in line 1
(enter from Schedule B)
5.
5. Total deductions (add lines 2, 3, and 4)
6. Taxable fuel (subtract line 5 from line 1)
6.
7. Tax rate per unit/gallon on use fuel
7.
$
$
$
$
$
8.
8. Tax (multiply line 6 by line 7)
$
$
$
$
$
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 C)
10. $
11. Balance of tax (subtract line 10 from line 9)
11. $
12. Tax recoveries on bad debt losses (enter from Schedule D)
12. $
13. Total tax due (add lines 11 and 12)
13. $
14. PENALTY (multiply line 13 by 10 percent [0.10] if payment made or return filed after
PENALTY 14. $
the due date shown above)
15. INTEREST: One month’s interest is due on tax for each month or fraction of a month that payment
INTEREST 15. $
is delayed after the due date. The adjusted monthly interest rate is
.
INTEREST RATE CALCULATOR
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
TELEPHONE NUMBER
DATE
AV
Make a copy of this document for your records.
CDTFA-501-AV (S1B) REV. 10 (7-21)
SCHEDULE A - SUMMARY BY LOCATION
ADDRESS OF FUEL SOLD AND DELIVERED INTO
COMPRESSED
LIQUID
LIQUEFIED
ALCOHOL
KEROSENE,
FUEL TANKS OF MOTOR VEHICLES
NATURAL GAS
NATURAL GAS
PETROLEUM
FUELS
DISTILLATE,
(Units)
(Units)
GAS (LPG),
(Gallons)
STOVE OIL,
DIMETHYL
and OTHER
ETHER (DME),
FUELS
and DME-LPG
(Gallons)
BLENDS
(Gallons)
Site ID
Street Address
City
ZIP Code
TOTAL (enter on line 1 of return)
SCHEDULE B - SALES TO USERS AUTHORIZED TO PURCHASE EX-TAX FUEL UNDER REGULATIONS 1319 AND 1320
USER'S PERMIT
USER'S NAME AND ADDRESS
COMPRESSED
LIQUID
LIQUEFIED
ALCOHOL
KEROSENE,
NUMBER
NATURAL GAS
NATURAL GAS
PETROLEUM
FUELS
DISTILLATE,
(Units)
(Units)
GAS (LPG),
(Gallons)
STOVE OIL,
DIMETHYL
and OTHER
ETHER (DME),
FUELS
and DME-LPG
(Gallons)
BLENDS
(Gallons)
TOTAL (enter on line 4 of return)
SCHEDULE C - TAX CREDIT ON BAD DEBT LOSSES
DATE OF
USER'S PERMIT
USER'S NAME AND ADDRESS
GALLONS
AMOUNT OF
SALE
NUMBER
OR UNITS
DELINQUENT TAX
MO/YR
$
$
$
TOTAL (enter online 10 of return)
$
SCHEDULE D - TAX RECOVERIES ON BAD DEBT LOSSES
(Attach CDTFA-120, Notice of Credit for Bad Debt Losses)
USER'S PERMIT
USER'S NAME AND ADDRESS
AMOUNT OF
NUMBER
TAX RECOVERED
$
$
$
TOTAL (enter online 12 of return)
$
SCHEDULE E - DELINQUENT OR UNCOLLECTABLE ACCOUNTS
(Attach CDTFA-120, Notice of Credit for Bad Debt Losses)
DATE OF
USER'S PERMIT
USER'S NAME AND ADDRESS
GALLONS
AMOUNT OF
SALE
NUMBER
OR UNITS
DELINQUENT TAX
MO/YR
$
$
$
$
CLEAR
PRINT
CDTFA-501-AV (S2F) REV. 10 (7-21)
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 you are paying by check or money order, be sure to include your
account number. Please make your check or money order payable to the California Department of Tax and Fee Administration.
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)
• Liquid natural gas (LNG)
• Liquefied petroleum gas (LPG)
• Dimethyl ether (DME)
• Dimethyl ether-liquefied petroleum gas blend (DME-LPG blend)
• Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
• Kerosene, distillate, stove oil, and other fuels
• 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 tax (for example, blended alcohol fuels containing more than 15 percent (0.15) gasoline are subject to the motor
vehicle fuel tax, and not the use fuel tax)
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 (Revenue and Taxation Code [R&TC] section 8610 and 8711) 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, dimethyl ether, dimethyl ether-
liquefied petroleum gas blends, or liquid 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 written representation [R&TC 8651.6 (b)(2)(A) and 8651.4(b)
(2)(A)] 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 will be
used to complete parts of the return.
• Schedule A - Summary by Location
Use this schedule to report, by business address, the number of units/gallons sold and delivered into fuel tanks of
motor vehicles for each fuel type. Enter the five digit Site ID for each location and the full address for the location being
reported as listed on the sales and use tax account. For example, the Site ID number will be reported as 99999.
• Schedule B - 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 C - 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 E), 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 D - Tax Recoveries on Bad Debt Losses
Use this schedule to report recoveries of delinquent tax payments for users (accounts previously reported on Schedule
C as bad debt losses). The tax collected must be included in the return due for the period in which the collection is
CDTFA-501-AV (S2B) REV. 10 (7-21)
INSTRUCTIONS FOR VENDOR USE FUEL TAX RETURN (cont'd)
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 that was compensated for services or
expenses in collecting the account.
• Schedule E - 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 1/15/2021, you would have until the end of the April 2021 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
Line 1.
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 during the reporting period.
Line 2.*
Enter the total gallons of fuel (or units of CNG and LNG) sold to the U.S. government and delivered by you into the
tanks of vehicles owned or operated by the U.S. government.
Line 3.*
Enter the total gallons of fuel (or units of CNG and LNG) sold and delivered into the tanks of motor vehicles that
have a current CDTFA-511, Use Fuel Flat Rate Identification Decal.
Line 4.*
From Schedule B, 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
(Regulation 1319
or 1320).
Line 5.
Add lines 2 through 4, and enter the result on line 5.
Line 6.
Subtract line 5 from line 1, and enter the result on line 6.
Line 7.
Tax rate per unit/gallon.
Line 8.
For each column, multiply the tax rate on line 7 by the amount shown on line 6, and enter the result for each
column on line 8.
Line 9.
Add columns A, B, C, D, and E of line 8, and enter the total on line 9.
Line 10.
From Schedule C, enter the total amount of tax due for accounts that you have written off as bad debt losses (see
Schedule C instructions).
Line 11.
Subtract line 10 from line 9, and enter the result on line 11.
Line 12.
From Schedule D, enter the total amount of tax collected for accounts that you had previously written off as bad
debt losses (see Schedule D instructions).
Line 13.
Add lines 11 and 12, and enter the result on line 13.
Line 14.
If you are paying your tax 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 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
on the CDTFA website for help calculating the interest due.
Line 16.
Add lines 13, 14, and 15, and 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 liquid
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.
* Regulation 1318(b), Fuel Sold through Keylock or Other Unattended Mechanisms. When fuel is sold through a keylock
mechanism or other unattended mechanism, it shall be presumed that the vendor delivered the fuel into the fuel tank of a
motor vehicle, and the vendor must collect the tax from user.
For more 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 our website at
www.cdtfa.ca.gov
or call our Customer
Service Center at 1-800-400-7115 (CRS: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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