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Form BOE-32-A Fillable Special Notice ? Dyed Diesel Fuel Notification Requirements
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)DYED DIESEL FUEL NONTAXABLE USE ONLY 450 N Street 800 400 7115 888 324 2798 accompanying the sale or removal of dyed diesel (1) by any terminal operator to any person adVocate Any seller that fails to provide the required notice is presumed to know that the diesel assess you additional penalties under federal law BETTY T YEE Board memBer coNtact Board MeMBerS(Names updated 2012) BOARD OF EQUALIZATION Board of Equalization logo BOE 32 A REV 1 (10 10) Boe weBSite aNd conspicuous place within easy sight of the person dispensing the dyed diesel fuel CYNTHIA BRIDGES dyed diesel fuel is dispensed The notice should be affixed on the face of the pump in a Dyed Diesel Fuel Notification Requirements e services eServices logo eXeCutiVe direCtor fax number is 916 323 3319 If you prefer you can write to: Taxpayers Rights Advocate First District For more information please contact: Fourth District fuel indicating the fuel is for nontaxable use only If you sell dyed diesel fuel you are fuel will be used for a taxable use and may be subject to a penalty of $10 for every gallon If you would like to know more about your rights as a taxpayer or if you have not been able iNformatioN its buyer if the diesel fuel is located outside the bulk transfer/terminal system JEROME E HORTOn JOHn CHIAng Los Angeles MIC:70; State Board of Equalization; P O Box 942879; Sacramento CA 94279 0070 MICHELLE STEEL of diesel fuel sold without the proper notice or $1 000 multiplied by the total number of of equalization Orange County PENALTY FOR TAXABLE USE Please note: The Internal Revenue Service (IRS) has similar notice requirements and may please see publication 70 Understanding Your Rights as a California Taxpayer or contact the PO Box 942879 receiving dyed fuel at the operator s terminal rack; or (2) by any seller of dyed diesel fuel to required to provide notice to your buyer stating: Sacramento CA 94279 0033 SacrameNto ca 95814 same penalty provisions for every gallon of dyed diesel fuel held for sale at the time of the San Francisco Second DistrictLancaster SectioN SEn gEORgE RunnER (Ret ) Special Notice Special Taxes and Fees State Board State Board of Equalization State Controller taxpayer iNformatioN taxpayerS riGHtS Taxpayers Rights Advocate Office for help at 916 324 2798 (or toll free 888 324 2798) Their The Diesel Fuel Tax Law requires that sellers provide notice to purchasers of dyed diesel The notice must be included on all shipping papers bills of lading and invoices The notice must be posted by the seller of dyed diesel fuel on any retail pump where Third District to resolve a problem through normal channels (for example by speaking to a supervisor) tty711 violation if the sale is made from a retail pump violations whichever is greater In addition sellers of dyed diesel fuel are also subject to the www boe ca gov