Form BOE-501-DI Fillable Interstate User Diesel Fuel Tax Return

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Download Form BOE-501-DI

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(1 Miles operated in all states and Mexico by all your qualified motor vehicles subject to interstate user tax REPORT WHOLE GALLONS ONLY ) (10 PENALTY [multiply line 9 by 10% ( 10) if payment is made after due date shown above] $) (11 INTEREST $) (11 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 ) (12 TOTAL AMOUNT DUE AND PAYABLE (add lines 9 10 and 11) $) (2 Gallons of diesel fuel used to operate all your qualified motor vehicles included in the line 1 computation REPORT WHOLE GALLONS ONLY ) (3 Average miles per gallon of diesel fuel [divide line 1 by line 2 to nearest hundredth mpg ( 01)] REPORT WHOLE GALLONS ONLY ) (4 All miles operated in California by all your qualified motor vehicles included in line 1 REPORT WHOLE GALLONS ONLY ) (5 Taxable gallons of diesel fuel used in California (divide line 4 by line 3) REPORT WHOLE GALLONS ONLY ) (6 Tax paid gallons of diesel fuel purchased in California included in line 2 REPORT WHOLE GALLONS ONLY ) (7 Net taxable gallons of diesel fuel (subtract line 6 from line 5) REPORT WHOLE GALLONS ONLY ) (8 Interstate user tax rate REPORT WHOLE GALLONS ONLY ) (9 Tax owed or amount to be refunded (multiply line 8 by line 7; a negative amount represents a refund) $) (B O E USE ONLY) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (multiply line 8 by line 7; a negative 9 Tax owed or amount to be refundedamount represents a refund) $ (Persons who operate LPG or alcohol fuel powered vehicles in California must contact the (PRINT NAME AND TITLE) (PRINT) PRINT (TELEPHONE (AREA CODE) ) (TELEPHONE) (text) (text) (YOUR ACCOUNT NO ) [ FOID ] 1 Miles operated in all states and Mexico by all your qualified motor vehicles subject to 10 Penalty [multiply line 9 by 10% ( 10) if payment is made after due 11 One month's interest is due on tax for each month or fraction of a month that payment is 12 TOTAL AMOUNT DUE AND PAYABLE (add lines 9 10 and 11) $ 2 Gallons of diesel fuel used to operate all your qualified motor vehicles included in the line 1 3 Average miles per gallon of diesel fuel [divide line 1 by line 2 to nearest hundredth mpg ( 01)] 4 All miles operated in California by all your qualified motor vehicles included in line 1 5 (divide line 4 by line 3) Taxable gallons of diesel fuel used in California 6 Tax paid gallons of diesel fuel purchased in California included in line 2 7 Net taxable gallons of diesel fuel (subtract line 6 from line 5) 8 Interstate user tax rate 94279 0065 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at 1 800 400 7115 (TTY: 711); A Spanish translation of this form appears on the reverse side Always write your account number on your check or money order Make a copy of this document for your records and 11 any applicable penalty and interest If this return results in a tax credit a refund will be processed Credits may not be carried BEFORE PREPARING BOARD OF EQUALIZATION BOE 501 DI (S1) REV 5 (4 13) BOE 501 DI (S2) REV 5 (4 13) California State Board of Equalization Motor Carrier Office at the number listed at the bottom of this page for the proper reporting form ) cannot carry a tax credit forward to another return ) If the number on line 9 is greater than zero then CLEAR BUTTON combination when the weight of that combination exceeds 26 000 pounds or 11 797 kilograms gross computation consumed in your operations A refund will be processed based upon the excess number of gallons date shown above] PENALTY $ delayed after the due date The adjusted monthly interest rate is DUE ON OR BEFORE EMAIL ADDRESS Enter all miles operated in California by all qualified motor vehicles included in line 1 for which this Every person using diesel fuel to operate a qualified motor vehicle within and without this state shall pay a tax for every gallon examined by me and to the best of my knowledge and belief is a true correct and complete return FILING REQUIREMENTS for personal pleasure by an individual forward on this return from the main menu select the option Special Taxes and Fees GALLONS ONLY GENERAL INFORMATION I hereby certify that this return including any accompanying schedules and statements has been If you need additional information please contact the State Board of Equalization Motor Carrier Office P O Box 942879 Sacramento CA If your tax is paid after the due date shown on the front of this return penalty and interest charges included in your IFTA fleet Include all trip miles operated loaded and deadhead Qualified motor INSTRUCTIONS INTEREST INTEREST: $ INTERSTATE USER DIESEL FUEL TAX RETURN interstate user tax Line 1 For the purpose of calculating average miles per gallon enter all miles operated in all states and Line 12 Add lines 9 10 and 11 and enter total amount due and payable including late charges if applicable Line 2 Enter the total gallons of diesel fuel used to operate all the qualified motor vehicles included in the line 3 Line 3 Divide line 1 by line 2 to obtain the average fleet miles per gallon This calculation should be extended Line 4 Line 5 Divide the number on line 4 by the average miles per gallon on line 3 to obtain taxable gallons of fuel Line 6 Enter the total number of tax paid gallons of diesel fuel purchased in California and included in line 2 Line 7 Subtract line 6 from line 5 and enter the difference on line 7 If the number of gallons entered is Line 8 Current interstate user tax rate per gallon on diesel fuel Line 9 Multiply the number of gallons of diesel fuel reported on line 7 by the tax rate on line 8 Enter this Lines 10 MAKE CHECK OR MONEY ORDER PAYABLE TO THE STATE BOARD OF EQUALIZATION REMITTANCE MUST BE PAYABLE IN U S FUNDS Mexico by all qualified motor vehicles that are operated within and without this state This includes Mexico you must file this return mileage computation on line 1 MOTOR CARRIER OFFICE number on line 9 If the number on line 9 is less than zero a refund will be processed (Note: You of diesel fuel used in this state If you are a carrier licensed under the International Fuel Tax Agreement you must file the IFTA Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to our Please complete one side only PO BOX 942879 positive you will have a tax liability on the remaining fuel that was purchased outside of California If pounds or 11 797 kilograms (b) has three or more axles regardless of weight or (c) is used in PRINT BUTTON PRINT NAME AND TITLE qualified motor vehicles operated in California and Mexico Do not include qualified motor vehicles Quarterly Fuel Use Tax Report instead of this form for your IFTA fleet If you are a carrier operating only in California and rate is noted on line 11 on the front of this form and applies for each month or portion of a month after READ INSTRUCTIONS REPORT WHOLE reported (see line 9) return is filed including any off highway miles return must be accompanied by a remittance payable to the State Board of Equalization for any tax due for that period plus Revenue and Taxation Code Section 60115) SACRAMENTO CA 94279 6165 should be entered on lines 10 and 11 The penalty is 10% ( 10) of the tax due on line 9 The interest SIGNATURE STATE OF CALIFORNIA TELEPHONE that (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26 000 the due date the number of gallons entered is negative then you have purchased more fuel in California than you The State Board of Equalization is responsible for collecting the Interstate User Tax under the Diesel Fuel Tax Law (California This return is for reporting diesel fuel use only This return must be filed on or before the last day of the calendar month following the period for which the tax is due The to the nearest hundredth (for example 4 21 miles per gallon) Enter the average miles per gallon on used in California Enter the taxable gallons of fuel used in California on line 5 vehicle means a motor vehicle used designed or maintained for transportation of persons or property vehicle weight A qualified motor vehicle does not include recreational vehicles when used exclusively website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your www boe ca gov website at click on the eServices tab and log in to make a payment To pay by credit card go to our you owe tax YOUR ACCOUNT NO

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