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BOE-770-DZ2 (S2B) REV. 1 (3-02)

Preparation of Disbursements Schedules

The following applies to Schedule codes 13A, 13C and 13G. Complete all columns if you deliver the fuel. If fuel is sold through

cardlock or retail locations, complete only Columns 3 and 5 through 11. Enter (1) Carrier name, (2) Carrier's FEIN, (3) Mode of

transportation (obtain code from the attached Diesel Fuel Mode Codes list), (4) Point of destination, (must be a valid

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

(TCN)), (point of origin is not necessary), (5) Buyer's name, (6) Buyer's FEIN, 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 number or sales invoice number), (9)

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

Schedule 13A - Tax-Paid Fuel Exported

You must complete this schedule if you wish to claim a refund of the tax paid on diesel fuel exported for use outside the state.

You are deemed to be the exporter of diesel fuel when the diesel fuel is delivered to an out-of-state location by your facilities

or by common carrier on your behalf. Properly completed bills-of-lading indicating the out-of-state delivery point must be

provided with the claim. Fuel exported in the fuel tank of a motor vehicle is not deemed to be exported. If you exported fuel to

your own company, list your company name and FEIN in Columns 5 and 6. Enter the total from Column 11 for all tax-paid

products listed on Schedule 13A to line 3 of the claim.

Schedule 13C - Tax-Paid Fuel Sold to the United States Government

You must complete this schedule if you wish to claim a refund of the tax paid on diesel fuel you sold without collecting the tax

reimbursement to the United States Government. Undyed diesel fuel sold to the U.S. Government (including its agencies or

instrumentalities) is not subject to the diesel fuel tax. If you are making sales to the U.S. Government, you should retain a copy

of the government purchase order or remittance advice authorizing the purchase. Diesel fuel that you pump into the tank of a

U.S. Government vehicle is only exempt if purchased with a credit card belonging to the U.S. Government. For credit card

sales the refund may only be claimed by the individual who had title to the fuel at the time of the sale to the U.S. Government.

If the purchaser pays for the diesel fuel with cash or uses a personal credit card, the diesel fuel is subject to the tax. Enter the

total from Column 11 for all tax-paid products listed on Schedule 13C to line 4 of the claim.

Schedule 13G - Tax-Paid Fuel Sold to Train Operators

You must complete this schedule if you wish to claim a refund of the tax paid on diesel fuel you sold without collecting the tax

reimbursement to a train operator. You may file a claim for refund on undyed diesel fuel you sold to a train operator for use in

a diesel-powered train or for other off-highway use. If you do not have all of the information required for each sale, please

submit a copy of a valid exemption certificate (Form BOE-231-DT). All sales must be supported by a properly completed and

valid exemption certificate (Form BOE-231-DT, Diesel Fuel Tax Exemption Certificate for Train Operator). (Note: Regardless of

how a train operator is licensed, the operator must hold a permit issued by the Board of Equalization in order to issue an

exemption certificate). Exemption certificates must be kept for a minimum of four years. Enter the total from Column 11 for all

tax-paid products listed on Schedule 13G to line 5 of the claim.

PREPARATION OF THE CLAIM

Line 1. Enter the total gallons of undyed diesel fuel purchased tax-paid for the period from Schedule 1A.

Line 2. Enter the total gallons of dyed and undyed diesel fuel purchased without California tax for the period from Schedule

2A.

Line 3. Enter the total gallons of tax-paid undyed diesel fuel exported for use outside the state from Schedule 13A. In

support of gallons claimed on this line, please provide a copy of a completed bill-of-lading for each export.

Line 4. Enter the total gallons of tax-paid undyed diesel fuel sold to the U.S. Government from Schedule 13C.

Line 5

Enter the total gallons of tax-paid undyed diesel fuel sold to train operators for use in a diesel-powered train from

Schedule 13G. All sales to a train operator must be supported by an exemption certificate - (Form BOE-231-DT,

Diesel Fuel Tax Exemption Certificate for Train Operator) from the train operator. (Note: Regardless of how a train

operator is licensed, the operator must hold a permit issued by the Board of Equalization in order to issue an

exemption certificate).

Line 6. You may file a claim for refund of tax paid on diesel fuel used in your operations for purposes other than to operate

motor vehicles on-highway. Enter the total gallons of undyed diesel fuel used off-highway in your diesel fuel

operations. Attach explanations and detailed worksheets for all amounts listed on line 6. Include any undyed diesel

fuel purchased tax-paid and used for purposes other than operating motor vehicles upon the highways of this state.

Do not include dyed diesel fuel.

Line 7. Enter the total gallons of tax-paid undyed diesel fuel for which you are claiming a refund by adding lines 3 through 6.

Line 8. This is the current tax rate on diesel fuel.

Line 9. Enter the amount to be refunded by multiplying the rate on line 8 by the total number of gallons on line 7.

IF YOU WISH ADDITIONAL INFORMATION, PLEASE CONTACT THE STATE BOARD OF EQUALIZATION, FUEL

TAXES DIVISION, P.O. BOX 942879, SACRAMENTO, CA 94279-0030, TELEPHONE (916) 322-9669

Form Boe-770-Dz2 - Instructions Claim For Refund On Nontaxable Sales And Exports Of Diesel Fuel Page 2

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