Main Navigation
Form BOE-501-AU Fillable User Use Fuel Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)(10 Total tax due or refund claimed (add columns A B C and D of line 9) If claiming a refund enter the amount as a negative number Do not claim credit on future returns; a refund will be processed $) (11 PENALTY [multiply line 10 by 10% (0 10) if payment made or return filed after the due date shown above] $) (12 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 ) (13 TOTAL AMOUNT DUE AND PAYABLE (add lines 10 11 and 12) $) (2 Fuel purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS) (3 Total fuel used in motor vehicles (add lines 1 and 2) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS) (4 Total nontaxable use of fuel (enter from Schedule A line A6) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS) (5 Taxable fuel used (subtract line 4 from line 3) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS) (6 Tax rate per unit/gallon REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS $ ) (7 Tax due (multiply line 5 by the applicable tax rate shown in line 6) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS $) (8 California use fuel tax paid to vendors on fuel included in line 3 (retain invoices) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS $) (9 Balance of tax (subtract line 8 from line 7; if line 8 is greater than line 7 enter a minus sign [ ]) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS $) (A1 Fuel used in vehicles operated outside California REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS (units) NOTE: ONLY FUEL INCLUDED ON LINE 3 OF THE RETURN CAN BE CLAIMED ON LINES A1 THRU A6 ) (A2 Fuel used in vehicles operated off highway in California REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS (units) ) (A3 Fuel used on highways in California under jurisdiction of U S Department of Agriculture REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS (units) ) (A4 Liquefied petroleum gas liquid natural gas and compressed natural gas used in vehicles for which the annual flat rate tax has been paid REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS (units) ) (A5 Other nontaxable use of fuel REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS (units) ) (A6 Total nontaxable use of fuel (add lines A1 thru A5; enter on line 4 of return) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS (units) ) (B O E USE ONLY) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (gallons) (gallons) (INTEREST $) (Other nontaxable use of fuel (please describe) ) (please describe) (PRINT NAME AND TITLE) (PRINT) CLEAR (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS $) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS $) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS $) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS $) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL $) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL $) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL (gallons)) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL) (TELEPHONE (AREA CODE) ) (TELEPHONE) (text) (units) (You must complete Schedule A on the back before preparing the return 1 Fuel from your bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles) REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS) (YOUR ACCOUNT NO ) [ FOID] 1 1 Fuel from your bulk storage placed in fuel tanks of 10 10 Total tax due or refund claimed (add columns A B C and D of line 9) 11 PENALTY $ 11 Penalty [multiply line 10 by 10% (0 10) if payment made or return filed after the due date 12 INTEREST $ 12 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is 13 13 TOTAL AMOUNT DUE AND PAYABLE (add lines 10 11 and 12) $ 2 2 Fuel purchased and delivered into fuel tanks of motor 3 3 Total fuel used in motor vehicles (add lines 1 and 2) 4 4 Total nontaxable use of fuel (enter from 5 5 Taxable fuel used (subtract line 4 from line 3) 6 6 Tax rate per unit/gallon $ 7 000 pounds and is powered by fuels described above Returns are also required of owners/operators of vehicles that use the 7 7 Tax due (multiply line 5 by the applicable tax rate 8 8 California use fuel tax paid to vendors on fuel included 9 9 Balance of tax (subtract line 8 from line 7; if line 8 is a refund will be processed A1 Fuel used in vehicles operated outside California A2 Fuel used in vehicles operated off highway in California A3 Fuel used on highways in California under A4 Liquefied petroleum gas liquid natural gas and A5 Other nontaxable use of fuel A6 Total nontaxable use of fuel (add lines A1 thru A5; above fuels in commercial vehicles weighing less than 7 000 pounds and are paying the annual flat rate tax ALCOHOL Alcohol fuels containing not more than 15 percent gasoline or diesel fuel (for example ethanol and methanol) Always write your account number on your check or money order Make a copy of this document for your records Any fuel used or suitable for use in motor vehicles other than fuel subject to the diesel fuel tax or the motor vehicle fuel BE CLAIMED ON LINES A1 THRU A6 BEFORE PREPARING BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 501 AU (S1B) REV 5 (4 13) BOE 501 AU (S1F) REV 5 (4 13)STATE OF CALIFORNIA BOE USE ONLY COMPRESSED Compressed natural gas (CNG) compressed natural gas used in vehicles for which delayed after the due date The adjusted monthly interest rate is DISTILLATE & Do not claim credit on future returns; a refund will be processed as a negative number DUE ON OR BEFORE each period even though no fuel may have been used during the period If no fuel was used write the word "none" in line 3 EMAIL ADDRESS enter on line 4 of return) Enter the interest by multiplying the tax due on line 10 by the interest rate shown then multiply the result by the examined by me and to the best of my knowledge and belief is a true correct and complete return except fuel supply tanks of vehicles FILING REQUIREMENTS Fuel users must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles): FUELS FUELSD furnished to a lessee of your vehicles) GENERAL INFORMATION greater than line 7 enter a minus sign [ ]) I hereby certify that this return including any accompanying schedules and statements has been If claiming a refund enter the amount as a negative number Do not claim credit on future returns; in line 3 (retain invoices) in line 3 can be claimed on line 4 Include fuel used by a lessee of your vehicles if you are responsible for furnishing the fuel (see Regulation 1304 User) Include purchases both in and out of California included in line 3 Do not include the federal fuel tax or state and local sales and use taxes INSTRUCTIONS FOR USER USE FUEL TAX RETURN interest rate noted on the front of this return applies for each month or fraction of a month that your payment is late jurisdiction of U S Department of Agriculture KEROSENE Kerosene distillate and stove oil larger than line 7 indicate the credit by entering a minus sign ( ) Line 1 Enter the number of gallons or units of fuel withdrawn from your bulk storage facilities during this reporting period that Line 10 Combine columns A B C and D of line 9 and enter the total on line 10 If line 10 results in a refund enter the amount Line 11 If you are paying your tax on line 10 after the due date shown on the front of this return you will owe a penalty of 10 Line 12 If you are paying your tax on line 10 after the due date shown on the front of this return you will owe interest The Line 13 Enter the total amount due and payable by adding lines 10 11 and 12 If claiming a refund enter the amount of the Line 2 Enter the number of gallons or units of fuel purchased and delivered into fuel tanks of motor vehicles operated by you Line 3 Add lines 1 and 2 Line 4 Enter the number of gallons or units of fuel used in a nontaxable manner from line A6 of Schedule A Only fuel included Line 5 Subtract line 4 from line 3 Line 6 Tax rate per unit/gallon Line 7 Multiply line 5 by the applicable tax rate shown in line 6 Line 8 Enter the amount of California use fuel tax paid to the vendor at time of purchase of fuel in California for the fuel that is Line 9 Subtract line 8 from line 7 and enter the difference on line 9 This is the amount of tax due with this return If line 8 is Liquefied petroleum gas (LPG) and liquid natural gas (LNG) LPG & LIQUID Make check or money order payable to State Board of Equalization MOTOR CARRIER OFFICE motor vehicles operated by you (include fuel NATURAL GAS NATURAL GAS Note gallons vs units: Fuel transactions are reported in terms of gallons except for compressed natural gas (CNG) NOTE: ONLY FUEL INCLUDED ON LINE 3 OF THE RETURN CAN number of months or fraction of a month that have elapsed since the due date and enter here percent of the amount of tax due Enter the penalty by multiplying the tax due on line 10 by 0 10 and enter here PO BOX 942879 preparing the return RA B/A AUDREG READ INSTRUCTIONS refund claimed as a negative number Report whole gallons or whole units only Round off tenths of gallons to the nearest whole gallon Round off tenths of REPORT WHOLE UNITS/GALLONS ONLY RR QS FILEREF SACRAMENTO CA 94279 6167 Schedule A line A6) SCHEDULE A NONTAXABLE USE OF FUEL shown above] shown in line 6) SIGNATURE PRINT NAME AND TITLE STATE OF CALIFORNIA STOVE OIL tax (for example gasoline and blended fuels with more than 15 percent gasoline are subject to the motor vehicle fuel tax and as a result are not subject to use fuel tax) TAX LIABILITY TELEPHONE temperature (14 73 pounds per square inch at 60 degrees Fahrenheit) will be shown as one unit the annual flat rate tax has been paid the end of the reporting period Payments should be made payable to the State Board of Equalization A return must be filed for units to the nearest whole unit "Bulk storage" includes fuel stored in drums barrels tanks or other storage facilities USER USE FUEL TAX RETURN Users of fuel subject to the use fuel tax must file returns The return and payment is due on the last day of the month following vehicles operated by you (include fuel purchased by was placed in the fuel tanks of motor vehicles operated by you in California or partly in and partly out of California which is reported as units For tax reporting purposes 100 cubic feet of natural gas measured at standard pressure and you for a lessee of your vehicles) You must complete Schedule A on the back before You must have a user use fuel permit and file returns if you operate on California highways a vehicle that weighs unladen over YOUR ACCOUNT NO