Form Boe-770-Du - Diesel Fuel Claim For Refund On Nontaxable Uses Page 6
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6BOE-770-DU (S3B) REV. 7 (9-12)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
Preparation of the Refund Computation Worksheet
The Refund Computation Worksheet is provided to assist you in calculating the refund claim. (This worksheet should be kept with
your records. Do not send the worksheet with your claim.) Add the totals from column 11 on each of the schedules to determine
the total gallons to be included in each column of the worksheet. Refer to BOE-810-FTE,
Instructions for Preparing Motor Fuels
Schedules, for detailed instructions on the use of and reporting requirements for each schedule.
A. Tax-Paid Credits
Line 1.
Enter the total gallons of tax-paid diesel fuel used in an exempt manner not reportable on any other credit schedule
by adding the totals from column 11 for each disbursement schedule coded 13J.
Line 2.
Enter the total gallons of tax-paid fuel used in vessels by adding the totals from column 11 for each disbursement
schedule coded 13J5.
Line 3.
Enter the total gallons of tax-paid fuel used in construction equipment exempt from vehicle registration while
operated within the confines of a construction project by adding the totals from column 11 for each disbursement
schedule coded 13J6.
Enter the total gallons of tax-paid diesel fuel used off-highway not included in schedule 13J6 by adding the totals
Line 4.
from column 11 for each disbursement schedule coded 13J7.
Line 5.
Enter the total gallons of tax-paid diesel fuel used in the operation of power take-off (PTO) equipment by adding the
totals from column 11 for each disbursement schedule coded 13J8.
Line 6.
Enter the total gallons of tax-paid diesel fuel used in vehicles operated on highways under the jurisdiction of the U.S.
Department of Agriculture by adding the totals from column 11 for each disbursement schedule coded 13J9.
Line 7.
Enter the total gallons of tax-paid diesel fuel for which you are claiming a refund of tax during the reporting period by
adding lines 1 through 6 for columns A and B.
Preparation of the Claim
Before completing the claim, prepare the applicable Receipt and Disbursement Schedules and the Refund Computation
Worksheet.
Line 1.
Enter the total gallons on which a refund is due from line 7, columns A and B of the Refund Computation Worksheet.
Line 2.
These are the current and prior year tax rates for diesel fuel.
Line 3.
Multiply line 1 by line 2 for each column and enter the result in the appropriate column on line 3.
Line 4.
Enter the total refund claimed by adding columns A and B of line 3.
Documents in Support of the Claim
You should submit a summary detailing how you arrived at the gallons claimed on each schedule with the claim. In addition,
you should maintain documentation in support of the claim when applicable. The BOE may request this supporting
documentation be provided. Examples of supporting documentation include, but are not limited to, the following:
Monthly fuel usage summary reports by equipment/vehicle number with sub-totals by equipment/vehicle type. Daily fuel
logs should be maintained. Third-party fuel reports for tractors and reefer units may be submitted by trucking companies
that utilize a third-party fuel management system.
Calculation worksheets showing how the gallons consumed in PTO equipment were determined and the basis for the PTO
rate(s) used to arrive at the claimed PTO gallons.
Calculation worksheets showing how the gallons consumed off-highway were determined for vehicles that are driven both
on-highway and off-highway. Miles driven on-road and off-road, and miles per gallon (MPG) information should be
maintained if these factors were used to arrive at the claimed off-highway gallons. Odometer readings should also be
recorded.
Tank gauge or meter readings of diesel fuel left in storage tanks on the last day of the reporting period (end of the month,
quarter, or year).
Copies of purchase invoices. Purchase invoices may be scanned and saved electronically.
A completed BOE-32, Diesel Fuel Tax Claim for Refund Questionnaire, if an updated questionnaire has not been submitted
within the last two years. The form is available on our website at
.
Copies of IFTA returns.
For more information, visit the BOE website at You may also call the Taxpayer Information Section at
800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees. Assistance is available
weekdays from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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