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BOE-770-DZ2 (S2F) REV. 1 (3-02)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

INSTRUCTIONS

CLAIM FOR REFUND ON NONTAXABLE SALES

AND EXPORTS OF DIESEL FUEL

GENERAL INFORMATION

If you are not licensed as an ultimate vendor, you may use this form to file a claim for refund on tax-paid undyed diesel fuel

you exported or sold for exempt purposes, without collecting the tax reimbursement. (You are not an ultimate vendor because

you do not make sales to ultimate purchasers, for use on a farm for farming purposes or for use in an exempt bus operation.)

Exempt sales include sales for export for use outside California, sales to the U.S. Government and its agencies or

instrumentalities, or sales to train operators for use in a diesel powered train or other off-highway use. You may be reimbursed

for tax paid on undyed diesel fuel you used for purposes other than operating vehicles on highways in this state.

You may file a claim for any of the exempt sales and uses stated above. The law allows for claims to be filed once a year.

However, if your claim exceeds $750 for any calendar quarter, you may request to file your claims on a quarterly basis. Do not

use this form if you are claiming a tax refund for diesel fuel sold for use on a farm for farming purposes or for use in an exempt

bus operation. If you make these types of sales (to ultimate purchasers), you must be licensed as an ultimate vendor and file

form (BOE-770-DV) to claim a refund.

FILING REQUIREMENTS

Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this claim. Failure

to properly complete the schedules will result in your refund claim not being accepted and the form and all accompanying

documents will be returned. To prepare the claim form, you must first complete the applicable schedules.

Preparation of Schedules

Each claim for refund on tax-paid sales of diesel fuel sold for exempt purposes without collecting the tax reimbursement must

be supported by schedules detailing all purchases of diesel fuel and all exempt sales of tax-paid undyed diesel fuel for which

you are claiming a refund. You will need to use the enclosed Receipt Schedule to list your purchases and the enclosed

Disbursement Schedule to list your sales of tax-paid diesel fuel for which you are claiming a refund. You must select the

appropriate schedule code from the Diesel Fuel Schedule Codes list which is included with this claim form and enter it on the

Receipt or Disbursement Schedule, as indicated. For each schedule used there can only be one product type reported per

page for the period. Each product requires a code to identify the type of fuel. Also included with this claim form is a Diesel

Fuel Product Codes description table that will help you assign the proper codes to each product. You will need to make a

copy of the blank schedules included with this claim form for each schedule and product code combination you will be using.

For each schedule, complete the information in box (c) and (d) in the header of the schedule. Enter (c) the schedule code from

the Diesel Fuel Schedule Codes list and (d) product code from the Diesel Fuel Product Codes description table. Box (a)

Company Name, (b) Account Number and (e) the month and year for which the schedule applies will be completed for you. If

they are not completed, please enter the appropriate information from the face of the claim form.

Preparation of Receipts Schedules

The following applies to Schedules 1A and 2A. Enter (1) Carrier name, (2) Carrier's Federal Employer Identification Number

(FEIN), (3) Mode of transportation (obtain code from the attached list of Diesel Fuel Mode Codes), (4) Point of origin (must be

a valid two-character U.S. Postal Service abbreviation obtained from attached Postal Abbreviations list or Terminal Control

Number (TCN)), (5) Acquired from (seller's name), (6) Seller's FEIN, Social Security Number (SSN), or BOE Account Number if

FEIN/SSN is not available, (7) Document date (enter as MM/DD/YY), (8) Document number (bill-of-lading, which is the number

from the manifest issued at the terminal when product is removed over (off) the terminal rack, or the sales invoice number), (9)

Net gallons and (10) Gross gallons (information is not required, but if available, please include), and (11) Billed gallons.

Schedule 1A - Fuel Purchased Tax-Paid

Use schedule code 1A on a Receipt Schedule to report each undyed diesel fuel purchase with California tax paid for the

period. The only product codes that should be entered on this schedule are the ones for Diesel Fuel - Undyed (from the Diesel

Fuel Product Codes description table). Enter the total from Column 11 for all products listed on Schedule 1A to line 1 of the

report.

Schedule 2A - Fuel Purchased Ex-Tax

Use schedule code 2A on a Receipt Schedule to report each purchase of diesel fuel for use in California, purchased without

California tax paid for the period. Please include purchases of both dyed and undyed diesel fuel on this schedule (on separate

pages). Enter the total from Column 11 for all products listed on Schedule 2A to line 2 of the report.

Form Boe-770-Dz2 - Instructions Claim For Refund On Nontaxable Sales And Exports Of Diesel Fuel

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