Form Boe-501-Dg - Government Entity Diesel Fuel Tax Return Page 2
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3BOE-501-DG (S2F) REV. 3 (7-07)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
INSTRUCTIONS
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
(User of Fuel Under Sections 60050, 60100 (a) (5) (D) and 60108, 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.
GENERAL INFORMATION
The State Board of Equalization is responsible for collecting taxes under the Diesel Fuel Tax Law.
Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on highways in this state. You are
allowed to use dyed or undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on
purchases of undyed diesel fuel. Purchases of dyed diesel fuel used on the highway must be reported and the tax paid on this
return.
FILING REQUIREMENTS
The return must be filed on or before the last day of the calendar month following the period for which the tax is due.
The return must be accompanied by a remittance payable to the State Board of Equalization for any tax due for that
period. A return must be filed even if no tax is due.
DEFINITIONS
Government entity means this state and its political subdivisions, except for a political subdivision that is only an exempt bus
operator.
Exempt bus operator is a transit district, transit authority, school district, community college district, or county superintendent of
schools.
Dyed diesel fuel means 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.
Undyed diesel fuel means diesel fuel that is not subject to the United States Environmental Protection Agency or the Internal
Revenue Service diesel fuel dyeing requirements.
PREPARATION OF THE TAX RETURN
Line 1. Enter the total gallons of undyed diesel fuel purchased.
Line 2. Enter the total gallons of dyed diesel fuel purchased.
Line 3. Enter the total gallons of undyed diesel fuel sold.
Line 4. Enter the total gallons of dyed diesel fuel sold.
Line 5. Enter the total gallons of undyed diesel fuel used.
Line 6. Enter the total gallons of dyed diesel fuel used.
Line 7. Enter the total gallons of diesel fuel used. Add lines 5 and 6.
Line 8. Enter the total gallons of both dyed and undyed diesel fuel used off-highway. This amount must be included in the total
gallons shown on line 7.
Enter the total gallons of diesel fuel used on highway. Subtract line 8 from line 7.
Line 9.
The current rate of tax per gallon.
Line 10.
Line 11. Total tax due on diesel fuel used on highway. Multiply gallons on line 9 by the tax rate on line 10.
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