Form Boe-501-Dd - Supplier Of Diesel Fuel Tax Return - State Of California Page 4
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8BOE-501-DD (S3B) REV. 4 (4-03)
Special Rules for Claiming Exempt Sales Made by Credit Card at Cardlock or Retail Locations
When reporting sales made to exempt entities for which you are claiming credits on Schedules 13B through 13E, when the
exempt purchaser has purchased the fuel at a cardlock or retail service station using an automated key card or credit card,
you may elect to report the detail of each transaction, or you may report a summary amount for each customer for all
transactions claimed during the reporting period. The summary must be reported by individual customer, not a single total
for all customers. When entering individual retail sales onto the disbursement schedules, the information requested in
Columns 5 through 8 and Column 11 is required. For summary information, only the information requested in Columns 5,
6, and 11 is required.
Summary Code Schedules
Summary code schedules are used to report transactions that are not required to be reported in detail on one of the
schedules described. Use a Disbursement Schedule to report these summary items. For each summary code schedule,
enter the schedule code, product code, mode code (the mode code on all summary schedules should be CE), and the
total billed gallons.
Schedule S02A
Enter the total gallons of miscellaneous fuel transactions that are subject to tax, such as: (1) sales of diesel fuel to
unlicensed suppliers above the terminal rack; (2) reporting diesel fuel on which a refund or credit was allowed that you
reconvert to a taxable use; or (3) tax recoveries on bad debt losses previously claimed as a deduction. Enter the Column
11 totals on the Tax Computation Worksheet, section A, line 4.
Schedule S03A
Enter the total gallons of tax-paid diesel fuel you are claiming as other credits, such as: (1) tax-paid diesel fuel you used
off-highway; or (2) fuel removed from a California terminal rack for which you paid the tax a second time to the state.
Enter the Column 11 totals on the Tax Computation Worksheet, section B, line 3.
Add the Column 11 totals for Schedules S03A and S04 and enter the total on the Tax Computation Worksheet, section B,
line 7.
Schedule S04
For bad debt write-off, enter the total tax-paid diesel fuel gallons that have been found worthless and charged off for
income tax purposes.
Add the Column 11 totals for Schedules S03A and S04 and enter the total on the Tax Computation Worksheet, section B,
line 7.
Schedule S05I
Enter the total gallons of all other tax-exempt diesel fuel removed from California terminal racks. Attach an explanation.
Preparation of the Tax Computation Worksheet
The Tax Computation Worksheet will assist you in calculating the tax due and completing your return. This worksheet
should be kept with your records. Do not send the worksheet with your return. Add the totals of line 11 on the schedules
for diesel fuel to determine the total gallons to be included on the worksheet.
A.
Taxable Transactions
Line 1. Enter the total gallons of diesel fuel removed from California terminal racks that were subject to tax during the
reporting period by adding the totals of line 11 from all disbursement schedules coded 5.
Line 2. Enter the total gallons of untaxed products blended with or added to diesel fuel resulting in a product which is
used as or usable as diesel fuel by adding the totals of line 11 from all disbursement schedules coded 5W.
Line 3. Enter the total gallons of ex-tax diesel fuel imported into California below the terminal rack by adding the totals of
line 11 from all receipt schedules coded 3X.
Line 4. Enter the total gallons of miscellaneous diesel fuel that are subject to tax by adding the totals of line 11 from all
disbursement schedules coded S02A.
Line 5. Enter the total gallons of diesel fuel transactions that were subject to tax during the reporting period by adding
lines 1 through 4. Also enter this total on section C, line 1 of the worksheet.
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