STATE OF CALIFORNIA
BOE-501-DH (FRONT) REV. 4 (7-07)
BOARD OF EQUALIZATION
QUALIFIED HIGHWAY VEHICLE OPERATOR DIESEL FUEL TAX RETURN
BOARD USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
BOARD OF EQUALIZATION
FUEL TAXES DIVISION
PO BOX 942879
SACRAMENTO, CA 94279-6059
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
The State Board of Equalization is responsible for collecting taxes under the Diesel Fuel Tax Law.
Every qualified highway vehicle operator owes diesel fuel tax on diesel fuel used to operate motor vehicles on
highways in this state. A diesel fuel backup tax is imposed on the delivery into the fuel tank of a diesel powered
highway vehicle of any diesel fuel that contains dye. Even though some qualified highway vehicle operators are
exempt from the Federal Backup Tax, the State Backup Tax is still due and payable.
FILING REQUIREMENTS
Every qualified highway vehicle operator shall make a payment of eighteen cents ($.18) per gallon of dyed diesel
fuel used on the highways in this state.
The return must be filed on or before the last day of the calendar month following the period for which the tax is
due. The return must be accompanied by a remittance payable to the State Board of Equalization for any tax
due for that period. A return must be filed even if no tax is due.
REPORT WHOLE
GALLONS ONLY
1. Total gallons of dyed diesel fuel purchased
1.
2. Total gallons of dyed diesel fuel used
2.
3. Total gallons of dyed diesel fuel used on highways in this state
3.
4.
4. Rate of tax per gallon
.18
5.
Total tax due and payable (multiply line 3 by the rate on line 4)
5.
6. Penalty [multiply line 5 by 10% (0.10) if payment made or return filed after due date shown above] 6.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
7.
7.
delayed after the due date. The adjusted monthly interest rate is
8. TOTAL AMOUNT DUE AND PAYABLE (add lines 5, 6, and 7)
8.
IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [ ]
hereby certify that this return, including any accompanying schedules and statements, has been
I
examined by me, and to the best of my knowledge and belief is a true, correct, and complete return.
YOUR SIGNATURE AND TITLE
DATE
TELEPHONE NUMBER
Make check or money order payable to State Board of Equalization.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT