Form Boe-770-Dz - Claim For Refund On Nontaxable Sales And Exports Of Diesel Fuel Page 4
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6BOE-770-DZ (S2B) REV. 5 (4-13)
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 of tax 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, and sales to train operators for use in a diesel powered train or other off-highway use. You may also 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 tax you paid for diesel fuel you used for farming purposes or 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
BOE-770-DV,
to claim a refund.
Diesel Fuel Ultimate Vendor Report/Claim for Refund
Note: Effective July 1, 2011, the diesel fuel tax rate may be adjusted annually. Due to this annual adjustment, you may have
transactions at several different rates. The effective date of any future rate change will be July 1.
If you are interested in filing your
electronically with the
Claim For Refund On Nontaxable Sales and Exports of Diesel Fuel
BOE, please visit our website at
for more information.
To obtain the latest information on any product codes or if you need help completing this form, please call us at
1-800-400-7115 (TTY:711) or visit the BOE's website at:
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 you.
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. If you are claiming refund at the prior tax rate, you must have reported your below the rack
activities on Schedules 12A, 12B, and 12C for all previous reporting periods from the period prior to the tax rate change
forward through the period on which you are making the claim. (For example, to claim a credit transaction claimed at the prior
tax rate in the September 2011 period, you would need to report on these schedules for the June 2011 period and all
subsequent periods.) You must also report these schedule activities for this reporting period.
There are two types of supporting schedules with every
a
Claim For Refund On Nontaxable Sales and Exports Of Diesel Fuel:
standard
and standard
. You must select the appropriate schedule code from the
Receipt Schedule
Disbursement Schedule
Diesel Fuel Schedule Codes list which is included with these instructions, and enter the schedule code for your activities on
the Receipt or Disbursement Schedule, as indicated. In addition to a schedule code to describe the activity covered, you
must select a product code for the type of product reported and enter the product code on the schedule. For each schedule
code there can be only one product code reported per page for the period. You will need to make copy of the blank
schedules included with this claim for each schedule and product code combination you will be using. For each schedule,
complete the information in boxes (c) and (d) in the header of the schedule. Enter in (c) the schedule code from the Diesel Fuel
Schedule Codes list and, in (d), the product code from Diesel Fuel Product Codes description table. Enter in (a) the Company
Name, in (b) the Account Number, and in (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.
For detailed information regarding the use and preparation of these schedules, see BOE-810-FTE, Instructions for
Preparing Motor Fuels Schedules, available on our website at
Special Note: The following applies to Schedules 1A and 2A. You do not need to supply the information in columns (1)
through (4). Enter in column: (5) Acquired from (seller's name); (6) Seller's Federal Employer Identification Number (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 (sales invoice or bill-of-lading); (9) Net gallons and (10) Gross gallons (information is not required, but if
available, please include); and (11) Billed gallons.
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