Executive Director
450 N STREET SACRAMENTO CALIFORNIA SEN GEORGE RUNNER (RET )
800 400 7115 FAX 916 323 4404
916 322 9669
a single vehicle for a consecutive four day period) The penalty along with any other tax or
are subject to penalties A qualified motor vehicle is one that has three or more axles
BOE 400 PN REV 1 (11 06)
California Fuel Trip Permit or valid International Fuel Tax Agreement (IFTA) credentials you
CYNTHIA BRIDGES
First District San Francisco
Fourth District Los Angeles
Fuel Taxes Division
greater If the Board does not determine an amount of tax due the penalty is $100; and
If you have any questions please call the Board of Equalization Fuel Taxes Division at
If you use diesel in a qualified motor vehicle and enter California without a completed
In cases where additional taxes are due the Diesel Fuel Tax Law section 60361 provides for
interest which you may owe is due immediately Failure to pay amounts immediately may
is imposed in addition to the purchase price of a California Fuel Trip Permit (currently $30 for
JEROME E HORTON
JOHN CHIANG
MICHELLE STEEL www boe ca gov Third District Orange County
Motor Carrier Section
need to be towed and/or stored at an impound facility the owner of the vehicle will be
PENALTY FOR USING DIESEL IN CALIFORNIA WITHOUT A
penalty until a maximum penalty of $500 is reached For example the minimum penalty for a
PO BOX 942879 SACRAMENTO CALIFORNIA 94279 0065 Second District Lancaster
PROPERTY AND SPECIAL TAXES DEPARTMENT
regardless of weight or a vehicle with two axles and a gross weight with or without the
responsible for all associated costs
result in your vehicle being seized and held until all amounts are paid Should your vehicle
second violation is $200 and the minimum penalty for the third violation is $300 The penalty
STATE BOARD OF EQUALIZATION BETTY T YEE
State Controller
STATE OF CALIFORNIA
the assessment of a mandatory penalty of 25 percent of the tax due or $500 whichever is
thereafter for second and subsequent violations $100 will be added to the amount of the
TO MOTOR CARRIERS:
trailer exceeding 26 000 pounds
VALID LICENSE OR CALIFORNIA FUEL TRIP PERMIT
