Form Boe-501-Dh - Qualified Highway Vehicle Operator Diesel Fuel Tax Return Page 2
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2BOE-501-DH (BACK) REV. 4 (7-07)
INSTRUCTIONS
QUALIFIED HIGHWAY VEHICLE OPERATOR DIESEL FUEL TAX RETURN
(User of Fuel Under Section 60058, Revenue and Taxation Code)
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your
taxes. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card
payments can be made by calling 800-272-9829 or through our website at After authorizing your
payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return.
DEFINITIONS
Dyed diesel fuel is diesel fuel that is dyed under the United States Environmental Protection Agency or the
Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements
subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and
considered destined for nontaxable, off-highway uses.
PREPARATION OF THE RETURN
Line 1. Enter the total gallons of dyed diesel fuel purchased.
Line 2.
Enter the total gallons of dyed diesel fuel used.
Line 3. Enter the total gallons of dyed diesel fuel used on highways in this state.
The current rate of tax per gallon.
Line 4.
Line 5. Total tax due on dyed diesel fuel used on highways in this state. Multiply line 3 by the rate on line 4 and
enter here.
Line 6. If you are paying the tax amount shown on line 5 after the due date shown on the front of the return,
you will owe a penalty of 10 percent of the amount of tax due. Multiply the tax on line 5 by 0.10 and
enter here.
Line 7. If you are paying the tax amount shown on line 5 after the due date shown on the front of the return,
you will owe interest. The interest rate shown on the front of the return applies for each month, or
fraction of a month, that your payment is late. Multiply the tax due on line 5 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.
Line 8. Enter the total amount due and payable, including any applicable late charges.
If you wish additional information, please contact the State Board of Equalization, Fuel Taxes Division,
PO Box 942879, Sacramento, CA 94279-0030, Telephone 916-322-9669.
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