Fillable Form Boe-501-Au - User Use Fuel Tax Return (Page 3 of 3) in pdf

STATE OF CALIFORNIA

BOE-501-AU (S2) REV. 5 (4-13)

BOARD OF EQUALIZATION

INSTRUCTIONS FOR USER USE FUEL TAX RETURN

Payments: You can make your payment by paper check, Online ACH Debit (ePay) or by credit card. To use ePay, go to our

website at , click on the eServices tab and log in to make a payment. To pay by credit card, go to our

website or call 1-855-292-8931. Mandatory EFT accounts must pay by EFT or ePay. Be sure to sign and mail your return.

GENERAL INFORMATION

Fuel users must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles):

Compressed natural gas (CNG)

Liquefied petroleum gas (LPG) and liquid natural gas (LNG)

Alcohol fuels containing not more than 15 percent gasoline or diesel fuel (for example, ethanol and methanol)

Kerosene, distillate, and stove oil

Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel

tax (for example, gasoline and blended fuels with more than 15 percent gasoline are subject to the motor vehicle fuel

tax and, as a result, are not subject to use fuel tax).

TAX LIABILITY

You must have a user use fuel permit and file returns if you operate on California highways a vehicle that weighs, unladen, over

7,000 pounds and is powered by fuels described above. Returns are also required of owners/operators of vehicles that use the

above fuels in commercial vehicles weighing less than 7,000 pounds and are paying the annual flat rate tax.

FILING REQUIREMENTS

Users of fuel subject to the use fuel tax must file returns. The return and payment is due on the last day of the month following

the end of the reporting period. Payments should be made payable to the State Board of Equalization. A return must be filed for

each period even though no fuel may have been used during the period. If no fuel was used write the word "none" in line 3.

Line 1.

Enter the number of gallons or units of fuel withdrawn from your bulk storage facilities during this reporting period that

was placed in the fuel tanks of motor vehicles operated by you in California or partly in and partly out of California.

Include fuel used by a lessee of your vehicles if you are responsible for furnishing the fuel (see Regulation 1304, User).

Report whole gallons or whole units only. Round off tenths of gallons to the nearest whole gallon. Round off tenths of

units to the nearest whole unit. "Bulk storage" includes fuel stored in drums, barrels, tanks or other storage facilities,

except fuel supply tanks of vehicles.

Line 2.

Enter the number of gallons or units of fuel purchased and delivered into fuel tanks of motor vehicles operated by you.

Include purchases both in and out of California.

Line 3.

Add lines 1 and 2.

Line 4.

Enter the number of gallons or units of fuel used in a nontaxable manner from line A6 of Schedule A. Only fuel included

in line 3 can be claimed on line 4.

Line 5.

Subtract line 4 from line 3.

Line 6.

Tax rate per unit/gallon.

Line 7.

Multiply line 5 by the applicable tax rate shown in line 6.

Line 8.

Enter the amount of California use fuel tax paid to the vendor at time of purchase of fuel in California for the fuel that is

included in line 3. Do not include the federal fuel tax or state and local sales and use taxes.

Line 9.

Subtract line 8 from line 7 and enter the difference on line 9. This is the amount of tax due with this return. If line 8 is

larger than line 7, indicate the credit by entering a minus sign (-).

Line 10. Combine columns A, B, C, and D of line 9 and enter the total on line 10. If line 10 results in a refund, enter the amount

as a negative number.

Do not claim credit on future returns; a refund will be processed.

Line 11. If you are paying your tax on line 10 after the due date shown on the front of this return, you will owe a penalty of 10

percent of the amount of tax due. Enter the penalty by multiplying the tax due on line 10 by 0.10 and enter here.

Line 12. If you are paying your tax on line 10 after the due date shown on the front of this return, you will owe interest. The

interest rate noted on the front of this return applies for each month, or fraction of a month, that your payment is late.

Enter the interest by multiplying the tax due on line 10 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 13. Enter the total amount due and payable by adding lines 10, 11, and 12. If claiming a refund, enter the amount of the

refund claimed as a negative number.

Note - gallons vs. units: Fuel transactions are reported in terms of gallons, except for compressed natural gas (CNG),

which is reported as units. For tax reporting purposes, 100 cubic feet of natural gas measured at standard pressure and

temperature (14.73 pounds per square inch at 60 degrees Fahrenheit) will be shown as one unit.

If you need additional information, please contact the State Board of Equalization, Motor Carrier Office, P.O. Box 942879, Sacramento, CA

94279-0065. You may also visit the BOE website at or call the Taxpayer Information Section at 1-800-400-7115 (TTY:711);

from the main menu, select the option Special Taxes and Fees.

Form Boe-501-Au - User Use Fuel Tax Return Page 3

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