STATE OF CALIFORNIA
BOE-501-AB (S1F) REV. 6 (4-13)
BOARD OF EQUALIZATION
EXEMPT BUS OPERATOR USE FUEL TAX RETURN
BOE USE ONLY
DUE ON OR BEFORE
YOUR ACCOUNT NO.
BOARD OF EQUALIZATION
MOTOR CARRIER OFFICE
PO BOX 942879
SACRAMENTO CA 94279-6171
REPORT WHOLE UNITS/GALLONS ONLY
LPG & LIQUID
You must complete Schedule A on the back before
preparing the return.
& STOVE OIL
1. Total fuel used in motor vehicles
2. Total nontaxable use of fuel (enter from Schedule A,
3. Taxable use of fuel (subtract line 2 from line 1)
4. Fuel used in qualifying exempt:
4a. Local Transit Services
4b. School Bus Transit
4c. Total (add lines 4a and 4b)
5. Fuel used in non-exempt operations including
non-qualifying charter party carrier and passenger
6. Tax rate per unit/gallon on fuel used in exempt bus
operations (including local transit services and school
7. Total tax on exempt use of fuel shown in line 4c
(multiply line 4c by line 6)
8. Tax rate per unit/gallon on fuel used in non-exempt
9. Tax on use of fuel in non-exempt operations shown
in line 5 (multiply line 5 by line 8)
10. Total tax (add lines 7 and 9)
11. Tax paid to California vendors on fuel included in
line 1 (retain invoices)
12. Balance of tax (subtract line 11 from line 10; if line 11
is larger than line 10, enter a minus sign [-])
13. Total tax due or refund claimed (add columns A, B, C, and D of line 12)
If claiming a refund, enter the amount as a negative number. Do not claim credit on future returns;
a refund will be processed.
14. Penalty [multiply line 13 by 10% (0.10) if payment made or return filed after the due date shown above]
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
delayed after the due date. The adjusted monthly interest rate is
16. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13, 14, and 15)
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
PRINT NAME AND TITLE
Make check or money order payable to State Board of Equalization.
Always write your account number on your check or money order. Make a copy of this document for your records.