Form Boe-770-Du - Diesel Fuel Claim For Refund On Nontaxable Uses Page 4
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6BOE-770-DU (S2B) REV. 7 (9-12)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
INSTRUCTIONS
DIESEL FUEL CLAIM FOR REFUND ON NONTAXABLE USES
GENERAL INFORMATION
If you paid diesel fuel tax on purchases of diesel fuel and you used the tax-paid fuel for nontaxable purposes, you may obtain
a tax refund by filing form BOE-770-DU. Do not use this form if you are claiming a tax refund for tax you paid on diesel fuel
you used for farming purposes or in an exempt bus operation. Refunds of the tax on these types of uses can only be claimed
from the BOE by your fuel supplier. You must seek reimbursement of the tax you paid from your supplier.
The following fuel uses are not subject to diesel fuel tax:
Diesel fuel used in a vessel. A vessel is a boat, ship, barge, or other watercraft.
Diesel fuel used for purposes other than operating motor vehicles upon the public highways of the state.
Diesel fuel used to operate a power take-off (PTO) device. A PTO device generally is described as "an accessory
mounted onto a transmission allowing power to be transferred outside the transmission shaft or driveline. The
accessory will usually consist of a small gearbox with an external shaft, or a short shaft with a driveline yoke assembly
for attaching an external driveline."
Diesel fuel used in vehicles operated on highways under the jurisdiction of the U.S. Department of Agriculture. To qualify
for a refund, the user must have paid for or contributed to the construction or maintenance of the highway.
Other nontaxable uses may include diesel fuel used in reefer units with separate fuel tanks or in generators. It may also
include fuels used in a motor vehicle owned and operated by a public agency or political subdivision of the state (for
example, a county, city and county, city, or district) on highways constructed and maintained by the United States, or by
any department or agency of the United States, within a military reservation within California.
Note: Beginning July 1, 2011, the diesel fuel tax rate may be adjusted annually. Due to this annual adjustment, you may have
transactions at several different rates. The effective date of any future rate change will be July 1.
If you are interested in filing your Diesel Fuel Claim for Refund on Nontaxable Uses electronically with the BOE, please visit
our website at for more information.
If you need assistance with completing this form, please call us at 800-400-7115 (TTY:711) or visit the BOE's website at
If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this claim.
Failure to properly complete the schedules may result in your refund claim not being accepted and the form and all
accompanying documents being returned to you.
DIESEL FUEL SCHEDULE CODES
Disbursement Schedules
Tax-Paid Credit Schedules
13J
Tax-Paid Fuel Used in an Exempt Manner Not Reportable on Another Credit Schedule
13J5 Tax-Paid Fuel Used in Vessels
13J6 Tax-Paid Fuel Used in Construction Equipment Exempt from Registration Operated Off-Highway
13J7 Tax-Paid Fuel Used Off-Highway
13J8 Tax-Paid Fuel Used in the Operation of Power Take-Off Equipment
13J9 Tax-Paid Fuel Used in Vehicles Operated on Highways Under the Jurisdiction of the U.S. Department of Agriculture
Below the Rack Activity Schedules
12A
All Other Sales or Use of Tax-Paid Fuel Below the Rack
12B
All Other Sales or Use of Ex-Tax Fuel Below the Rack
12C
Ending Inventory of Below the Rack Products
Receipt Schedules
1A
Fuel Purchased Tax-Paid
2A
Fuel Purchased Ex-Tax
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