- For example, if you made a cannabis sale for $100, and your customers returned and were refunded $10 (excluding any taxes refunded to the customer and any rehandling charges), the gross receipts reported on your cannabis retailer excise tax return would be $90 for the reporting period ($100 less the $10 refunded to the customer).
Vendor Compensation
If you were approved by CDTFA to retain 20 percent of the cannabis excise tax due on your retail sales reported during a reporting period as vendor compensation, the system will automatically calculate the amount of the retained vendor compensation for the retail location that is approved to retain vendor compensation.
Review the information on the screen and check the required box to confirm the information is correct.
If this information is not correct and you need assistance with vendor compensation, please contact our Customer Service Center at 1-800-400-7115 (CRS:711), then select the Special Taxes and Fees option for additional guidance before you file your return. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Excess Cannabis Excise Tax
Are you reporting any excess excise tax collected?
If you collected more cannabis excise tax from your customers than the calculated amount due (excess cannabis tax) for this reporting period, select Yes and enter the amount of excess cannabis tax collected in the Excess Cannabis Excise Tax Collected field.
If you did not over collect for this reporting period, select No.
Note: Excess (too much) cannabis tax collected can occur in the following situations:
- When the cannabis excise tax is computed on an amount greater than the amount subject to the cannabis excise tax.
- When cannabis excise tax is computed using a rate higher than the rate imposed by law.
- When mathematical or clerical errors result in an overstatement of the cannabis excise tax on a billing.
Credit for Cannabis Excise Tax Paid to a Distributor
Are you reporting any cannabis excise tax paid to a distributor for cannabis or cannabis products sold or transferred by a distributor prior to January 1, 2023 to you?
If you paid cannabis excise tax to a distributor for cannabis or cannabis products sold or transferred by a distributor prior to January 1, 2023, to you and you sold those cannabis or cannabis products in this reporting period, select Yes and then Next to proceed to the Cannabis Excise Tax Paid to a Distributor Information screen (refer to the section below for more information) to claim a credit for the amount paid (cannabis excise tax credit).
If you did not pay any cannabis excise tax to a distributor for cannabis or cannabis products you sold in this reporting period, select No.
Cannabis Excise Tax Paid to a Distributor Information
Click the Add a Record hyperlink and enter the requested information.
Distributor Name Enter the complete name of the distributor to whom you paid the cannabis excise tax.
Distributor License or Account Number. Enter the distributor's Department of Cannabis Control license number or their CDTFA account number.
- It's important that you provide us with as much information as possible regarding the distributor to whom you paid the cannabis excise tax. This allows us to verify the amount of cannabis excise tax credit you are claiming. We may also contact you for additional information if the information provided on your return cannot be verified.
Invoice Number. Enter the transactions invoice numbers. A range of invoice numbers can be entered for the amount of cannabis excise tax paid to the distributor.
Invoice Date. Enter the invoice date. This is the date for the invoice numbers you provided in the previous field and is the date the distributor sold or transferred cannabis or cannabis products to you. If you entered a range of invoices in the previous field, then enter the date of the last invoice number for the distributor you are reporting. This date must be prior to January 1, 2023, for your claimed credit to be valid.
Amount of Excise Tax Paid. Enter the amount of cannabis excise tax paid to the distributor for cannabis or cannabis products the distributor sold or transferred prior to January 1, 2023, to you for your retail sales reported in this reporting period.
Once all the information is entered, click the Add button to save the entry and return to the Cannabis Excise Tax Paid to a Distributor Information screen. If applicable, click the Add a Record hyperlink to add additional entries.
Please see our Tax Guide for Cannabis Businesses under the Retailers tab for additional information on the credit for cannabis excise tax paid to a distributor along with documentation needed to support any reported credit.
Resources
- Tax Guide for Cannabis Businesses
- Online Return Filing Tutorial
- Publication 557, Tax Help for the Cannabis Industry
- Cannabis Tax Law
Cigarette and Tobacco Products Tax
Tobacco Products Distributor Tax Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. This law imposes a tax upon the distribution of tobacco products in California, based on the wholesale cost of these products (Regulation 4076). We determine the rate each year, which is equivalent to the combined rate of tax imposed on cigarettes.
Filing Requirements
Every licensed tobacco distributor is required to file a Tobacco Products Distributor Tax Return and supplemental schedules (if applicable) of all distributions of tobacco products and the wholesale cost during the reporting period. A return must be filed, via electronic media, for each reporting period, on or before the 25th day of the month following the reporting period, even if there are no transactions to report. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and supplemental schedules (if applicable), should be retained on the licensed premises for verification by CDTFA auditors. (Revenue and Taxation Code section 30181(b)).
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code section 30281)
Definitions
Tobacco Products include, but are not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, shisha, or snuff, but does not include cigarettes. Electronic cigarettes are considered a tobacco product (Revenue and Taxation Code (R&TC) section 30121 (b)).
Electronic Cigarettes include any device or delivery system sold in combination with nicotine which can be used to deliver to a person, nicotine in aerosolized or vaporized form, including, but not limited to, e-cigarettes, e-cigars, e-pipes, vape pens, or e-hookahs. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with any liquid or substance containing nicotine. Electronic cigarettes also include any liquid or substance containing nicotine, whether sold separately or sold in combination with any device that could be used to deliver to a person nicotine in aerosolized or vaporized form (R&TC section 30121 (c)).
Distribution includes the sale of untaxed tobacco products in California; the use or consumption, including the giving away as samples, of untaxed tobacco products in California; or the placing in California of untaxed tobacco products in a vending machine or in retail stock for the purpose of selling the tobacco products to consumers (R&TC section 30008).
Distributor includes every person who makes a “distribution” of tobacco products, or who sells or accepts orders for tobacco products that are to be transported from outside California to a consumer within California (R&TC section 30011).
Imposition of Tax is upon every distributor that must pay a tax upon the distribution of tobacco products based on the wholesale cost of these tobacco products (R&TC sections 30123 (b and 30131.2).
Untaxed Tobacco Product is either: 1) any tobacco product that has not yet been distributed in a manner that results in a tax liability, or 2) any tobacco product that was distributed in a manner that resulted in a tax liability, but was returned to the distributor after the tax was paid and for which distributor has either claimed a deduction (R&TC sections 30123(c) or 30131.2(c)), or a refund or credit pursuant to R&TC sections 30176.2 or 30178.2.
Retail Stock includes, but is not limited to, tobacco products that are displayed for sale to consumers or stored in an area where retail sales are made. Retail stock is considered to be distributed in California with excise tax due. If you purchase untaxed tobacco products and only make sales to consumers, your entire inventory is considered retail stock, distributed in California, and the excise tax is immediately due. Untaxed tobacco products that are securely stored away from the area where retail sales are made are not considered retail stock if you make sales to other licensees. The untaxed tobacco products must be in the original manufacturer's packaging with an unbroken seal and securely separated from the retail area. (Regulation 4001).
Wholesale Cost means the cost of tobacco products to the distributor prior to any discounts or trade allowances (R&TC sections 30017, 30123 (b), and 30131.2).
For more clarification on wholesale cost, please see our Tax Guide for Cigarettes and Tobacco Products under the Industry Topics section, under the heading Distributors (Cigarette and Tobacco Products Tax Regulation 4076, Wholesale Cost of Tobacco Products).
Schedule T
Roll-Your-Own Tobacco Sold in California
As part of the Master Settlement Agreement between certain participating cigarette and tobacco manufacturers and the State of California we must compile information about cigarettes and roll-your-own tobacco sold in California made by manufacturers who did not sign the Master Settlement Agreement (nonparticipating manufacturers). (Revenue and Taxation Code 30165.1(g)(1))
If you sold any roll-your-own tobacco from a nonparticipating manufacturer listed on the California Tobacco Directory, either directly or through a distributor, you must complete Schedule T, Roll-Your-Own Tobacco Sold in California.
Schedule T
Did you sell any roll-your-own tobacco from a nonparticipating manufacturer (directly or through a distributor) this reporting period?
If you sold any roll-your-own tobacco from a nonparticipating manufacturer listed on the California Tobacco Directory, either directly or through a distributor, this reporting period, select Yes and then select Next. (Refer to the Schedule T Information section below for more information.)
If you did not sell any roll-your-own tobacco from a nonparticipating manufacturer listed on the California Tobacco Directory this reporting period, select No and then Next.
Schedule T Information
You must report all roll-your-own tobacco you sold in California from a nonparticipating manufacturer listed on the California Tobacco Directory, either directly or through a distributor, during this reporting period on Schedule T. To complete Schedule T, select Add a Record and enter all requested information.
Roll-Your-Own Tobacco Sold in California
Brand Name. Enter the brand name of the roll-your-own tobacco product sold only if the product is not manufactured by a participating manufacturer listed on the California Tobacco Directory.
Note: Do not list cigarettes, cigars, little cigars, pipe tobacco, or smokeless tobacco products on Schedule T. Cigarettes should be reported on the Cigarette Distributor/Importer Tax Report.
Ounces of Roll-Your-Own Tobacco. Enter the ounces of roll-your-own tobacco you sold in California.
Nonparticipating Manufacturer’s Name. Enter the name of the nonparticipating manufacturer of the brand name you sold.
- For roll-your-own tobacco manufactured inside the United States, list the nonparticipating manufacturer of the tobacco.
- For roll-your-own tobacco manufactured outside the United States, including foreign manufacturers of domestic brand name roll-your-own tobacco, list both the nonparticipating manufacturer and the importer of the tobacco.
Nonparticipating Manufacturer’s Address. Enter the address of the nonparticipating manufacturer of the brand name you sold.
Purchased From
Seller’s Name. Enter the name of the person or business from whom you bought each brand.
Seller’s Address. Enter the address of the person or business from whom you bought each brand.
Complete ONLY for Foreign Manufactured Brand
First Importer’s Name. Enter the name of the first importer of the foreign manufactured brand.
First Importer’s Address. Enter the address of the first importer of the foreign manufactured brand.
Once you have completed the information for the entry, select Add to save the entry and return to the Schedule T screen. To add additional entries, select Add a Record. Select Next to continue.
Taxable Information
Transactions
Wholesale cost of tobacco products distributed. Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP) distributed, in its corresponding field.
Include:
- (1) Sales to licensed California wholesalers or retailers;
- (2) Distributions of all tobacco products purchased from out-of-state distributors; and
- (3) Distributions of all tobacco products that were manufactured outside of the U.S. and were purchased from an original importer.
Do not include:
- (1) The wholesale cost of tobacco products that were returned to you by a customer during the same month covered by this return when you refund the entire amount the customer paid for the tobacco products either in cash or credit. The refund or credit of the entire amount shall be deemed to be given when the purchase price, less rehandling charges and restocking cost, is refunded or credited to a customer (Revenue & Taxation Code (R&TC) sections 30123(c), 30131.2(c)), and 30176.2);
- (2) Tax-paid products purchased from another in-state licensed distributor that you subsequently sold; or
- (3) Sales of tobacco products by an out-of-state distributor to an in-state licensed distributor.
Note: If you are also a manufacturer (R&TC section 30103) or original importer of tobacco products manufactured outside of the U.S. (R&TC section 30105), you must report your nontaxable sales (for example, sales to interstate or foreign commerce, sales to U.S. armed forces, etc.) on your Schedule – Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products, which is filed with the Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in California.
Total wholesale cost of all tobacco products distributed. The system will automatically calculate this field.
Exemptions
- (1) Exemptions taken for interstate or foreign commerce, interstate or foreign passenger common carriers, or other exemptions must be included in the Wholesale cost of tobacco products distributed line above, under the Transactions section.
- (2) If you are also a manufacturer or original importer of tobacco products manufactured outside of the U.S., you must report your nontaxable sales on your Schedule – Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products, which is filed with the Tobacco Products Manufacturer/ Importer Return of Taxable Distributions of Samples in California. These nontaxable sales should not be reported on this Tobacco Products Distributor return.
Interstate or foreign commerce (products distributed to purchasers in other states, territories, or foreign countries). Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP), in its corresponding field, that were distributed to purchasers in other states, territories, or foreign countries by delivery outside California and not returned to this state before use (Revenue & Taxation Code (R&TC) section 30008).
Interstate or foreign passenger common carriers (products distributed to a common carrier engaged in interstate or foreign passenger service). Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP), in its corresponding field, that were distributed to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell tobacco products on the facilities of such carriers (R&TC section 30104).
Other exemptions. Enter the wholesale cost, as defined, of electronic cigarettes and vaping products that contain nicotine, and all other tobacco products (OTP), in its corresponding field, that are exempt from excise tax, such as:
- (1) Tobacco products sold to the United States Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges and commissaries, and Navy or Coast Guard ships' stores (R&TC section 30102(1));
- (2) Tobacco products under internal revenue bond or customs control (R&TC section 30102.5);
- (3) Tobacco products sold or transferred to a law enforcement agency for use in a criminal investigation (R&TC section 30103.5); or
- (4) Sales to the United States Veterans' Administration (R&TC sections 30102(2) and 30105.5).
Subtotal exempt distributions. The system will automatically calculate this field.
Total exempt distributions. The system will automatically calculate this field.
Summary
Taxable distributions. The system will automatically calculate this field.
Tax Disbursement Schedule
Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule
You must report all sales of electronic cigarettes or vaping products that contain nicotine in California during this reporting period by completing the CDTFA-810-CTN, Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule.
How would you like to add CDTFA-810-CTN, Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule?
To manually add each transaction to the schedule, select Manually and click Next. (Refer to the Tax Disbursement Schedule Information section below for more information.)
To upload CDTFA-810-CTN, select Upload an Excel Workbook. Under the Upload your Schedule section, select Upload Schedule to upload the Excel file.
Tax Disbursement Schedule Information
To manually complete your Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule, enter the requested information for each column.
If you uploaded your schedule, please review the transactions, and correct any errors.
Requested Information
Buyer's Name. Enter the buyer's complete name.
Street Address. Enter the street number and street name where the product was delivered.
City. Enter the name of the city where the product was delivered.
Zip Code. Enter the five-digit ZIP code where the product was delivered.
California Cigarette and Tobacco Products License Number. Enter the buyer’s nine-digit California cigarette and tobacco products license number.
- If you are an in-state distributor and a licensed retailer and sold to your retail location, enter your own cigarette and tobacco products retailer license number for each location; or
- If you are an out-of-state distributor and sold directly to a consumer, leave this field blank.
Total Sales of Electronic Cigarette and Vaping Products. Enter the total sales amount (excluding sales tax) of all electronic cigarettes and vaping products that contain nicotine.
Note: The total sales amount should not be the same as the wholesale cost of electronic cigarettes and vaping products that contain nicotine that you distributed.
Return Credit
Do you need to report credit on returned electronic cigarettes and vaping products that contain nicotine and/or other tobacco products (OTP) where you reported and paid the tax for a prior reporting period(s)?
If you need to report credit on returned tobacco products where you reported and paid the tax for a prior reporting period(s), select Yes and click the Next button to complete the required Tax Credit Adjustment Worksheet (refer to the below section for more information).
If you do not have return credits to report, select No.
Tax Credit Adjustment Worksheet
- the original taxable distribution of the returned tobacco products was reported in a prior period; and
- you refunded your customer in the current reporting period, either in cash or credit, the entire amount paid, including the excise tax, for the tobacco products, less rehandling and restocking fees.
If you have tax recovery items that should have been claimed in a prior reporting period, you will need to amend the prior period return or file a claim for refund for those transactions rather than claiming them in the current period. For example, if you made a taxable distribution in January 2022 and the customer returned the tobacco products to you in March 2022 and you refunded the entire amount your customer paid you for the tobacco products either in cash or credit in March 2022, the returned tobacco products tax recovery item may only be claimed on the tax return for the March 2022 period. If the March 2022 tax return has already been filed, an amended return or claim for refund will need to be filed for the March 2022 period.
You may claim this credit only if you refunded the entire amount your customer paid you for the tobacco products either in cash or credit. A refund or credit of the entire amount is deemed to be given when you refunded or credited to your customer their purchase price less rehandling and restocking costs. (Revenue and Taxation Code (R&TC) section 30176.2)
You may not claim a credit for tobacco products that were returned to you by your customer during the same reporting period in which the tobacco products were distributed, when you refund or credit your customer the entire amount your customer paid you for the tobacco products (R&TC sections 30123(c) and 30131.2(c)).
For example, you sold OTP to your customer on January 5, 2022. On January 25, 2022, your customer returned the OTP to you and you refunded your customer the entire amount your customer paid for the OTP. You may not report the wholesale cost of the returned OTP distributed on your tax return for the January 2022 reporting period. In addition, you may not claim a credit for the returned OTP on your tax return for the January 2022 reporting period or in any subsequent reporting period since you are not required to report the wholesale cost of the OTP that was returned during the same reporting period in which the OTP was distributed.
Section A. Returned Electronic Cigarettes and Vaping Products that Contain Nicotine Credit Worksheet
Complete this section to calculate the tax recovery for returned electronic cigarettes and vaping products that contain nicotine.
1A. Original Distribution Period. Enter the reporting period of the original distribution when you reported and paid the tax to us for the returned product. You may not enter a current reporting period. You may only enter a prior reporting period. For example, you sold product to your customer on January 5, 2022, and you reported the distribution and paid the tax to us during your January 2022 monthly reporting period. On March 25, 2022, your customer returned the product to you, and you refunded your customer the entire amount your customer paid for the product. When you file your tax return for the March 2022 reporting period, your original distribution period would be January 2022, which would be entered as “01-Jan-2022.”
2A. Wholesale Cost. Enter the wholesale cost, as defined, of the returned electronic cigarettes and vaping products that contain nicotine.
3A. Tax Rate. The system will automatically determine this field.
4A. Tax Credit Amount. The system will automatically calculate this field.
Subtotal Section A. The system will automatically calculate this field.
Section B. Returned Other Tobacco Products (OTP) Credit Worksheet
Complete this section to calculate the tax recovery for returned OTP (excluding electronic cigarettes and vaping products that contain nicotine).
1B. Original Distribution Period. Enter the reporting period for the original distribution when you reported and paid the tax on the returned OTP. You may not enter a current reporting period. You may only enter a prior reporting period. For example, you sold OTP to your customer on January 5, 2022, and you reported the distribution and paid the tax to us during your January 2022 monthly reporting period. On March 25, 2022, your customer returned the OTP to you, and you refunded your customer the entire amount your customer paid for the OTP. When you file your tax return for your March 2022 reporting period, your original distribution period would be January 2022, which would be entered as “01-Jan-2022”.
2B. Wholesale Cost. Enter the wholesale cost, as defined, of the returned OTP.
3B. Tax Rate. The system will automatically determine this field.
4B. Tax Credit Amount. The system will automatically calculate this field.
Subtotal Section B. The system will automatically calculate this field.
Total Returned Electronic Cigarettes and Vaping Products That Contain Nicotine and Other Tobacco Products Credit. The system will automatically calculate this field.
Excess Tax Collected
If you have collected more tax from your customers than the amount due calculated on your return, enter the difference in the Enter Excess Tax collected field below (Revenue and Taxation Code section 30361.5).
Excess tax collected can occur in the following situations:
- When tax is computed on a transaction which is not subject to tax;
- When tax is computed on an amount in excess of the amount subject to tax;
- When tax is computed using a tax rate higher than the rate imposed by law; and
- When mathematical or clerical errors result in an overstatement of the tax on a billing.
Total amount of tax due for tobacco products. The system will automatically calculate this field.
Enter Excess Tax collected. Enter the amount of excess tax collected.
Resources
- Tax Guide for Cigarettes and Tobacco Products
- Online Return Filing Tutorial
- Publication 93, Cigarette and Tobacco Products Taxes
Cigarette Distributor/Importer Tax Report
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. This law requires all licensed cigarette distributors/importers to report all receipt, distribution, and inventory information for cigarettes in this state.
Every cigarette distributor is also required to keep daily records of the number of tax stamps used in their affixing operations. Distribution includes the sale of untaxed cigarettes, the use or consumption of untaxed cigarettes, and the placing of untaxed cigarettes into a vending machine or retail stock. A cigarette distributor is required to affix the California cigarette tax stamp to each package of cigarettes prior to distribution to indicate that taxes have been paid. Once the cigarette packs are stamped, distributors can sell the stamped cigarettes to wholesalers, retailers, and other distributors.
Filing Requirements
Every licensed cigarette distributor/importer is required to file the Cigarette Distributor/Importer Tax Report and supplemental schedules of all cigarette and stamp transactions during the reporting period. A report must be filed, via electronic media, for each reporting period, on or before the 25th day of the month following the reporting period, even if there are no transactions to report. A copy of the report and supplemental schedules should be retained on the licensed premises for verification by CDTFA auditors.
Do not report cigarettes you previously sold or distributed (cigarettes returned to you by your customers). Cigarettes returned to you by your customers may be re-introduced into your physical inventory, but the re-distribution may not be reported on this form or its supplemental schedules. For audit purposes, you should document in your record-keeping journals the receipt of cigarettes returned to you by your customers and the re-disbursement of returned cigarettes. Retain all supporting documents.
If you have adjustments or corrections to a report for a prior reporting period, you must file an amended report for that reporting period.
If you have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the perpetual inventory report, ran on the last business day of the calendar month for which the report is filed. However, at least once every calendar year, the monthly statement shall be based on a physical inventory of cigarettes on hand on the last business day of the calendar month for which the report is filed. A "cycle count inventory system" is a system that provides evidence that all cigarettes are counted on a regular basis, with each item being counted at least once every three-month period. A "perpetual inventory system" is a system in which inventory records are maintained and updated continuously as items are purchased or sold. (Cigarette and Tobacco Products Tax Regulation 4022)
If you do not have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the cigarette inventory on hand at the end of the calendar month covered by the report. However, at least once every six months, the monthly statement of cigarettes on hand shall be based on a physical inventory performed within the last five days of the calendar month for which the report is filed.
Accountability
It is important that you report all transactions for which you are required to account for on this report and on the supplemental schedules. CDTFA will be comparing your receipts to the distributions manufacturers have reported on their respective tax forms. Information on this report will be shared with, and used by, other government agencies. Failure to report fully may result in CDTFA contacting you to determine why your reports differ from reports submitted by third parties.
Schedule Preparation
A CDTFA-810-CTIF-F Cigarette Tax Receipt and Disbursement Schedule must be submitted with every Cigarette Distributor/Importer Tax Report, to support applicable activities during the reporting period. For detailed information regarding preparation of the schedules, please refer to the CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules.
Tax Jurisdiction Codes (TJC) – schedule codes
For Receipts:
1A: Stamp-Affixed or Tax-Paid Product Purchased/Received
2A: Unstamped or Untaxed Product Purchased/Received
For Disbursements:
7A: Exempt Disbursements or Sales in Interstate or Foreign Commerce
8A: Distributions or Sales to the United States Military or Government Tax Exempt
8D: Sales Under the United States Constitution Tax Exempt
10A: Stamp-Unaffixed or Tax-Unpaid Product Returned to Seller or Destroyed
10B: Exempt Disbursements or Sales by Original (First) Importer to Licensed Distributor
10C: Distributions or Sales to Common Carrier Engaged in Interstate or Foreign Passenger Service
13A: Stamp-Affixed or Tax-Paid Product Returned to Seller or Destroyed
F: All Stamp-Affixed Product That was Purchased Stamp-Unaffixed
Initial Questions
Did you receive, disburse, and/or stamp any products during this reporting period?If you received, disbursed, and/or stamped any products during this reporting period, select Yes and click Next to select the filing method to upload the supplemental schedules.
Note: Do not report cigarettes returned to you by your customers.
If you have no activities to report for this reporting period, select No.
Method of Filing
Select one of the following filing methods to upload the required supplemental schedules:
Electronic Form Entry (most common). This filing method requires you to complete a CDTFA-810-CTIF-F, Cigarette Tax Receipt and Disbursement Schedule using a Flat (FLT) file attachment.
XML (Extensible Markup Language). This filing method requires you to upload the schedules using the XML file attachment. XML is a simple text-based format for representing structured information.
Note: This process is intended for participants who have technical expertise to create and validate an XML document.
Once the filing method is selected, click Next to get to the File Attachment screen and follow the prompts to upload the schedules.
Note: If you stamped products this reporting period, make sure to include Tax Jurisdiction Code (TJC) F schedule in the file attachment.
For additional instruction on file preparation and other information related to cigarette online filing, please visit our website.
Cigarette Stock and Tax Summary
Report the number of Cigarettes.
Beginning inventory (should agree with previous month's ending inventory)
Without stamps affixed. Enter the total number of cigarettes without stamps affixed that is held in inventory on the first day of the reporting period.
With stamps affixed. Enter the total number of cigarettes with stamps affixed that is held in inventory on the first day of the reporting period.
Total beginning inventory. The system will automatically calculate this field.
Product received without stamps affixed (total from TJC 2A). The total number of cigarettes received without stamps affixed as reported for TJC 2A (Unstamped or Untaxed Product Purchased/Received). The system will automatically calculate this field.
Product received with stamps affixed (total from TJC 1A). The total number of cigarettes received with stamps affixed as reported for TJC 1A (Stamp-Affixed or Tax-Paid Product Purchased/Received). The system will automatically calculate this field.
Total cigarettes to account for. The system will automatically calculate this field.
Ending inventory
Without stamps affixed. Enter the total number of cigarettes without stamps affixed that is held in inventory on the last day of the reporting period.
With stamps affixed. Enter the total number of cigarettes with stamps affixed that is held in inventory on the last day of the reporting period.
Total ending inventory. The system will automatically calculate this field.
Total distributions
Total distributions during month. The total number of cigarettes to account for less the total inventory at the end of the month. The system will automatically calculate this field.
Tax exempt distributions
Sold and shipped in interstate or foreign commerce commerce (total from TJC 7A). The total number of cigarettes sold and shipped in interstate or foreign commerce as reported for TJC 7A (Exempt Disbursements or Sales in Interstate or Foreign Commerce). The system will automatically calculate this field.
United States constitutionally exempt transactions or those sold to interstate or foreign passenger common carriers (total from TJC 8D plus 10C). The total number of cigarettes sold in transactions that are exempt from taxation under the United States Constitution or those sold to interstate or foreign passenger common carriers as reported for TJC 8D (Sales Under the United States Constitution Tax Exempt) and 10C (Distributions or Sales to Common Carrier Engaged in Interstate or Foreign Passenger Service). The system will automatically calculate this field.
Sold to U.S. Military exchanges, commissaries, ship stores, and the U.S. Veterans Administration (total from TJC 8A). The total number of cigarettes sold to U.S. Military exchanges, commissaries, ship stores, and the U.S. Veterans Administrations as reported for TJC 8A (Distributions or Sales to the United States Military or Government Tax Exempt). The system will automatically calculate this field.
Sold by original importers to licensed distributors (total from TJC 10B). The total number of cigarettes sold by original importers to licensed distributors as reported for TJC 10B (Exempt Disbursements or Sales by Original (First) Importer to Licensed Distributor). The system will automatically calculate this field.
Stamp affixed and stamp unaffixed product returned to seller or destroyed (total from TJC 10A plus 13A). The total number of cigarettes, stamps affixed or unaffixed, that were returned by you to the seller (a person whom you purchased from, such as a manufacturer or importer) or were destroyed by casualty or witnessed/approved by CDTFA as reported for TJC 10A (Stamp-Unaffixed or Tax-Unpaid Product Returned to Seller or Destroyed) and 13A (Stamp-Affixed or Tax-Paid Product Returned to Seller or Destroyed) and 13A (Stamp-Affixed or Tax-Paid Product Returned to Seller or Destroyed).. The system will automatically calculate this field.
Total exemptions. The system will automatically calculate this field.
Stamp Account for Calendar Month
Report in Tax Value prior to discount
Beginning inventory (should agree with previous month's ending inventory)
Tax value of unaffixed stamp inventory. Enter the tax value of stamps that are not affixed to packages that are held in inventory on the first day of the reporting period. Multiply the number of unaffixed stamps by the stamp tax value.
Tax value of stamps affixed to packages. The tax value of stamps that are affixed to packages that are held in inventory on the first day of the reporting period. The system will automatically calculate this field.
Total tax value (beginning inventory). The system will automatically calculate this field.
Tax value on tax-paid cigarette receipts (total from TJC 1A). The tax value of tax-paid cigarettes received as reported for TJC 1A (Stamp-Affixed or Tax-Paid Product Purchased/Received). The system will automatically calculate this field.
Tax value of stamps purchased. Enter the tax value of stamps purchased during this reporting period.
Total tax value to account for. The system will automatically calculate this field.
Ending inventory
Tax value of unaffixed stamp inventory. Enter the tax value of stamps that are not affixed to packages that are held in inventory on the last day of the reporting period.
Tax value of stamps affixed to packages. The tax value of stamps that are affixed to packages that are held in inventory on the last day of the reporting period. The system will automatically calculate this field.
Total tax value (ending inventory). The system will automatically calculate this field.
Tax value of stamps used. The total tax value to account for less the tax value of stamps used. The system will automatically calculate this field.
Unusable stamps for which claim has been filed. Enter the total tax value of unusable stamps (affixed to packages or unaffixed) for which a claim has been filed.
Tax value of stamps affixed to packages sold. The tax value of stamps used less the tax value of unusable stamps for which a claim has been filed. The system will automatically calculate this field.
Resources
- Tax Guide for Cigarettes and Tobacco Products
- Online Return Filing Tutorial
- Cigarette and Tobacco Products Online Filing
- Instructions for Preparing Cigarette Tax Schedules
Cigarette Manufacturer Tax Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Per Regulation 4081, Sample Cigarettes and Tobacco Products, the distributions of unstamped (untaxed) cigarettes as samples is taxable and the manufacturer giving away such sample cigarettes must report the distribution and pay the tax due.
Filing Requirements
Every licensed cigarette manufacturer is required to electronically file a Cigarette Manufacturer Tax Return and supplemental schedule (if applicable) of all distributions of unstamped (untaxed) cigarettes as samples; and all nontaxable sales and deliveries of cigarettes in interstate or foreign commerce, or to a licensed distributor, common carrier engaged in interstate or foreign passenger service, U.S. military exchange or commissary, or the U.S. Veterans Administration. The return is due on or before the 25th day of each calendar month following the reporting period (Regulation 4027). A return must be filed for each reporting period even if there are no transactions to report or any tax due. Payment for the amount due must be submitted by the due date of the return. A copy of the return and schedules must be retained on the licensed premises for verification by CDTFA auditors.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 30281)
Accountability
You must report all transactions that are required on this tax return and supplemental schedule. CDTFA will be comparing your disbursements to the receipts that distributors have reported on their respective tax forms. Information on this report will be shared with, and used by, other government agencies. Failure to report fully may result in CDTFA contacting you.
Schedule Preparation
A CDTFA-810-CTF-F, Cigarette Tax Disbursement Schedule, must be submitted with every Cigarette Manufacturer Tax Return, to support applicable transactions during this reporting period. For detailed information regarding schedule preparation, please refer to the Cigarette and Tobacco Products Online Filing webpage, under Guidelines.
Tax Jurisdiction Codes (TJC) — schedule codes
For Disbursements:
6A: Unstamped or Untaxed Product Distributed
7A: Exempt Disbursements or Sales in Interstate or Foreign Commerce
8A: Exempt Disbursements or Sales to the United States Military or Government Tax Exempt
Initial Questions
Did you sell unstamped or untaxed cigarettes to a licensed cigarette distributor during this reporting period? (Tax Jurisdiction Code (TJC) 6A)
If you sold unstamped or untaxed cigarettes to a licensed cigarette distributor during this reporting period, select Yes.
If you did not sell any unstamped or untaxed cigarettes to a licensed cigarette distributor during this reporting period, select No.
Did you have any exempt sales of cigarettes in interstate or foreign commerce during this reporting period? (TJC 7A)
If you had exempt sales of cigarettes in interstate or foreign commerce during this reporting period, select Yes.
If you did not have exempt sales of cigarettes in interstate or foreign commerce during this reporting period, select No.
Did you have any exempt sales of cigarettes to the United States military or government during this reporting period? (TJC 8A)
If you had exempt sales of cigarettes to the United States military or government during this reporting period, select Yes.
If you did not have exempt sales of cigarettes to the United States military or government during this reporting period, select No.
If Yes is selected to any of the above questions, you are required to complete and upload the Cigarette Tax Disbursement Schedule.
File Attachment
Method of Filing
Select one of the following filing methods to upload the required supplemental schedule:
Electronic Form Entry (most common). This filing method requires you to complete a CDTFA-810-CTF-F, Cigarette Tax Disbursement Schedule, using a Flat (FLT) file attachment.
XML (Extensible Markup Language). This filing method requires you to upload the schedule using the XML file attachment. XML is a simple text-based format for representing structured information.
Note: This process is intended for participants who have technical expertise to create and validate an XML document.
Once you have selected a filing method, click Next to go to the File Attachment screen.
File Attachment
To upload the file attachment, click the Add button.
On the Select a file to attach pop-up window:
- Click the Type drop-down menu and select the appropriate file type. Available options to select from:
- Extensible Markup Language (XML)
- Cigarette Tax Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to cigarette online filing, please visit our website.
Taxable Amounts
Total number of cigarettes distributed subject to tax. Enter the total number of unstamped (untaxed) cigarettes that were distributed during this reporting period, that are subject to excise tax.
Examples: samples in packages of 5 or less cigarettes, samples in packages of more than 5 cigarettes, taxable sales to the U.S. Government, and other distributions subject to tax.
Excess Tax
Did you collect more tax than what is due (excess tax)?
If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected. (Revenue and Taxation Code 30361.5)
If you did not over collect for this reporting period, select No.
Excess tax collected can occur in the following situations:
- When tax is computed on a transaction which is not subject to tax;
- When tax is computed on an amount in excess of the amount subject to tax;
- When tax is computed using a tax rate higher than the rate imposed by law; and
- When mathematical or clerical errors result in an overstatement of the tax on a billing.
Resources
- Tax Guide for Cigarettes and Tobacco Products
- Online Return Filing Tutorial
- Cigarette and Tobacco Products Online Filing
Tobacco Products Manufacturer/Importer Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Per Regulation 4081, Sample Cigarettes and Tobacco Products, the distributions of untaxed tobacco products as samples is taxable and the manufacturer giving away such sample tobacco products must report the distribution and pay the tax due.
Filing Requirements
Every licensed tobacco products manufacturer or importer is required to electronically file a Tobacco Products Manufacturer/Importer Tax Return and supplemental schedule (if applicable) of all distributions of untaxed tobacco products as samples; and all nontaxable sales and deliveries of tobacco products in interstate or foreign commerce, or to a licensed distributor, common carrier engaged in interstate or foreign passenger service, U.S. military exchange or commissary, or the U.S. Veterans Administration. The return is due on or before the 25th day of each calendar month following the reporting period (Regulation 4027).
In California, the giving away of untaxed tobacco products as samples is a taxable distribution, and each package of sample tobacco products distributed needs to be clearly marked as a sample. The return should only include taxable distributions of sample tobacco products.
Details of nontaxable transactions must be reported on supplemental schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California. Refer to the Schedule Preparation section for more information.
A return must be filed for each reporting period even if there are no transactions to report or any tax due. Payment for the amount due must be submitted by the due date of the return. A copy of the return and schedules must be retained on the licensed premises for verification by CDTFA auditors.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late (Revenue and Taxation Code 30281).
Definitions
Tobacco Products include, but are not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, shisha, or snuff, but does not include cigarettes. Electronic cigarettes are considered a tobacco product. (Revenue and Taxation Code (R&TC) 30121 (b))
Electronic Cigarettes include any device or delivery system sold in combination with nicotine which can be used to deliver to a person, nicotine in aerosolized or vaporized form, including, but not limited to, e-cigarettes, e-cigars, e-pipes, vape pens, or e-hookahs. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with any liquid or substance containing nicotine. Electronic cigarettes also include any liquid or substance containing nicotine, whether sold separately or sold in combination with any device that could be used to deliver to a person, nicotine in aerosolized or vaporized form. (R&TC 30121 (c)).
Wholesale Cost means the cost of tobacco products to the distributor prior to any discounts or trade allowances (R&TC 30017).
For example, the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner includes all manufacturing costs, the cost of raw materials, including waste materials not incorporated into the final product, the cost of labor, any direct and indirect overhead costs, and any Federal excise and/or U.S. Customs taxes paid.
In addition to the price paid for the tobacco product, the wholesale cost of any tobacco product that is imported into this state directly from outside the country shall include any Federal excise or U.S. Customs taxes paid.
Importer means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States (R&TC 30019).
Tobacco Product Manufacturer is: (Regulation 4077)
- Any person, including any repacker or relabeler, who manufactures, fabricates, assembles, mixes, blends, combines, processes, or labels a finished tobacco product.
- An owner of a brand or formula for a tobacco product who contracts with another person to complete the fabrication and assembly of the product to the brand or formula owner's standard.
- A retailer who mixes, blends, or combines a tobacco product that is not suitable for human consumption, such as liquid nicotine, with other ingredients or components to make a tobacco product that is suitable for human consumption.
Distributor includes every person who makes a “distribution” of tobacco products, or who sells or accepts orders for tobacco products that are to be transported from outside California to a consumer within California (R&TC 30011).
Note: Tobacco products sales by an Out-of-State Licensed Distributor to an In-State Licensed Distributor is not a distribution. The sale of tobacco products by an out-of-state California-licensed tobacco products distributor to an in-state California-licensed tobacco products distributor is not considered a distribution of tobacco products in California by the out-of-state seller. Instead, the licensed distributor in California who purchases the tobacco products from out-of-state and who makes the distribution of tobacco products in California owes the applicable excise tax.
Schedule Preparation
Initial Question
Did you have any sales of nontaxable tobacco products during this reporting period?
If you had any sales of nontaxable tobacco products during this reporting period, select Yes and refer to the File Attachment section below for more information.
If you did not have sales of nontaxable tobacco products for this reporting period, select No and click Next.
File Attachment
If you had any sales of nontaxable tobacco products during this reporting period, you are required to complete and upload schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California.
List the nontaxable tobacco products sales on CDTFA-501-MIT schedule using the following exempt codes:
100 – Interstate and Foreign Commerce (Export out of California or country)
200 – Common Carrier engaged in Interstate and foreign passenger service
300 – U.S. Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges and commissaries and Navy or Coast Guard Ships’ stores and/or sales to U.S. Department of Veterans Affairs
400 – Sales or transfer to law enforcement (requires prior authorization from CDTFA)
Note: If you are both, a Tobacco Manufacturer/Importer and a Tobacco Products Distributor, you are required to also list the nontaxable tobacco products sales on the CDTFA-501-MIT schedule to your Tobacco Products Distributor Tax Return.
To upload the file attachment, click the Add button.
On the Select a file to attach pop-up window:
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to tobacco products online filing, please visit our website.
Taxable Amounts
Total wholesale cost of nontaxable transactions reported on CDTFA-501-MIT. The total wholesale cost of nontaxable tobacco products sales as reported on schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California. The system will automatically calculate this field.
Samples of snuff (including moist) and chewing tobacco. Enter the total wholesale costs, as defined, of snuff (including moist) and chewing tobacco samples that were distributed during this reporting period, that are subject to excise tax.
Samples of pipe tobacco. Enter the total wholesale costs, as defined, of pipe tobacco samples that were distributed during this reporting period, that are subject to excise tax.
Samples of cigars. Enter the total wholesale costs, as defined, of cigars samples that were distributed during this reporting period, that are subject to excise tax.
Samples of roll-your-own. Enter the total wholesale costs, as defined, of roll-your-own samples that were distributed during this reporting period, that are subject to excise tax.
Samples of nicotine and electronic cigarettes sold with nicotine. Enter the total wholesale costs, as defined, of nicotine and electronic cigarettes sold with nicotine samples that were distributed during this reporting period, that are subject to excise tax.
Other samples. Enter the total wholesale costs, as defined, of other tobacco product samples that were distributed during this reporting period, that are subject to excise tax.
Other tobacco product samples description. Enter a description of the other tobacco product samples reported on the Other samples line above.
Total distributions subject to tax. The system will automatically calculate this field.
- This return should include taxable distributions of sample tobacco products. Sales of tobacco products by manufacturers and original importers to a licensed distributor must be reported on schedule CDTFA-501-MIT, Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California (R&TC 30103 and R&TC 30105).
- All other taxable distributions of tobacco products should be reported by the licensed distributor, on their Tobacco Products Distributor Tax Return (R&TC 30008 and R&TC 30011).
Resources
- Tax Guide for Cigarettes and Tobacco Products
- Online Return Filing Tutorial
- Cigarette and Tobacco Products Online Filing
Cigarette Wholesaler's Report
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Under Revenue and Taxation Code (R&TC 30188), Report by wholesaler, every cigarette wholesaler in California must report their cigarette inventory, purchases, and sales activities.
A cigarette wholesaler is a person, other than a licensed cigarette distributor, who sells tax-paid (stamped) cigarettes, obtained from a licensed distributor or another licensed wholesaler, for resale at a specific California location. A cigarette wholesaler may not hold a distributor's license. An out-of-state person selling at an out-of-state location is not a wholesaler and may not be licensed as a cigarette wholesaler. Cigarette wholesalers cannot purchase or be in possession of untaxed (unstamped) cigarettes.
Filing Requirements
Every licensed cigarette wholesaler must electronically file a Cigarette Wholesaler's Report and supplemental schedule (if applicable) of all inventory, purchases, and sales activities during the reporting period, on or before the 25 th day of the calendar month following the reporting period (R&TC 30188). A report must be filed for each reporting period even if there are no activities to report. A copy of the report and schedule must be retained on the licensed premises for verification by CDTFA auditors.
Schedule Preparation
A CDTFA-810-CTI-F, Cigarette Wholesaler - Cigarette Tax Receipt Schedule, must be submitted with every Cigarette Wholesaler's Report, to support all purchases of stamped cigarettes during the reporting period. For detailed information regarding schedule preparation, please refer to the Cigarette and Tobacco Products Online Filing webpage, under Guidelines.
Initial Question
Did you purchase any tax-paid (stamped) cigarettes during this reporting period?
If you purchased stamped cigarettes during this reporting period, select Yes. You are required to complete and upload the Cigarette Wholesaler - Cigarette Tax Receipt Schedule.
If you did not purchase any stamped cigarettes during this reporting period, select No.
File Attachment
Method of Filing
Select one of the following filing methods to upload the required schedule:
Electronic Form Entry (most common). This filing method requires you to complete a CDTFA-810-CTI-F, Cigarette Wholesaler - Cigarette Tax Receipt Schedule, using a Flat (FLT) file attachment.
XML (Extensible Markup Language). This filing method requires you to upload the schedule using the XML file attachment. XML is a simple text-based format for representing structured information.
Note: This process is intended for participants who have technical expertise to create and validate an XML document.
Once you have selected a filing method, select Next to go to the File Attachment screen.
File Attachment
To upload the file attachment, select the Add button.
On the Select a file to attach pop-up window:
- Click the Type drop-down menu and select the appropriate file type. Available options to select from:
- Extensible Markup Language (XML)
- Cigarette Tax Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2024).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, select the Save button.
Select the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to cigarette online filing, please visit our website.
Cigarette Stock Summary
Report the number of Cigarettes (sticks).
Inventory
Beginning inventory (same as previous reporting period's ending inventory). Enter the total number of cigarettes that is held in inventory on the first day of the reporting period.
Purchased during the reporting period (total from CDTFA-810-CTI-F). The total number of cigarettes purchased during the reporting period, as reported on the Cigarette Wholesaler - Cigarette Tax Receipt Schedule. The system will automatically calculate this field.
Other acquisitions. Enter the total number of cigarettes received from other acquisitions, such as cigarettes returned from a sale made during a prior period, transfers received from wholesalers, etc.
Deductions
Ending inventory. Enter the total number of cigarettes that is held in inventory on the last day of the reporting period. Note: Physical inventory on hand must be taken at least every three-months.
Other dispositions. Enter the total number of cigarettes due to other dispositions, such as losses by theft, fire, or other damages, transfers to other wholesalers, etc.
Resources
- Tax Guide for Cigarettes and Tobacco Products
- Online Return Filing Tutorial
- Cigarette and Tobacco Products Online Filing
Common Carrier's Report of Cigarette Deliveries
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Tax Law. Per Regulation 4041, Common Carrier Delivery Reports, every common carrier who delivers cigarettes and tobacco products, which originated from a point outside of California to a consignee in California, is required to file a report regarding the shipment of all cigarettes and tobacco products.
Filing Requirements
Every common carrier who delivers cigarettes, which originated from a point outside of California to a consignee in California, is required to electronically file a CDTFA-1071, Common Carrier's Report of Cigarette Deliveries, on or before the 25th day of the calendar month following the monthly reporting period, reporting all deliveries of cigarettes made in California during the preceding calendar month (Regulation 4041). The report must be filed for each reporting period even if there were no deliveries to report. A copy of the report must be retained on the premises for verification by CDTFA auditors.
Report Preparation
Initial Questions
Did you deliver any interstate or foreign shipment of cigarettes into California during this reporting period?
If you delivered interstate or foreign shipments of cigarettes into California during this reporting period, select Yes.
If you did not deliver any interstate or foreign shipments of cigarette into California during this reporting period, select No.
How would you like to add the CDTFA-1071, Common Carrier's Report of Cigarette Deliveries?
If you would like to manually add each transaction to the report, select Manually and then Next.
If you would like to upload an Excel template of the CDTFA-1071 report, select Upload an Excel Workbook. Under the Upload your Report section, select Upload Report to upload the Excel file.
Common Carrier's Report of Cigarette Deliveries
To manually complete CDTFA-1071, select the Add a Record hyperlink and enter the report information (refer to the Report Information section below for more information).
If you uploaded your report using the Excel workbook, review the transactions, and correct any error(s), if applicable.
Report Information
Shipper's Name. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California.
Foreign Trade Zone: If the merchandise was shipped to a foreign trade zone, enter the name of the person or firm that shipped the merchandise to the foreign trade zone and the location of the zone (for example, ABC Firm, Zone 3 — San Francisco).
Shipper's City. Enter the name of the city where the shipment originated.
Shipper's Country. Select the name of the country where the shipment originated.
Shipper's State. Select the name of the state or territory where the shipment originated.
Name of Consignee or Licensee. Enter the complete name of the person receiving the shipment (consignee or licensee).
Foreign Trade Zone: If the merchandise was delivered in a foreign trade zone, enter the name of person or firm that received the merchandise to be stored in the foreign trade zone and the location of the zone (for example, ABC Firm, Zone 3 — San Francisco).
Consignee or Licensee CDTFA Account Number. Enter the nine-digit consignee or licensee's California Department of Tax and Fee Administration (CDTFA) account number. ( Note: Numbers only. Omit letters and dashes.)
Employer Identification Number (EIN). Enter the consignee or licensee's Federal Employer Identification Number (EIN).
Mode Code. Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship
Truck, Railcar, or Ship Information. If the shipment entered California via:
- Truck: Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
- Railcar: Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
- Ship/Vessel: Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).
- Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the lot number.
Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.
Foreign Trade Zone: If the merchandise is stored in a foreign trade zone, enter the entry number.
Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.
Foreign Trade Zone: Enter the release date.
Number of Cases, Bales, or Other Containers. Enter the total number of cases, bales, or other containers of cigarettes contained in the shipment.
Number of Cigarettes per Case, Bale, or Other Container (in thousands). Enter the number of cigarettes (in thousands) per case, bale, or other container.
Once you have completed the information for the record, select Add to save and return to the Common Carrier's Report of Cigarette Deliveries screen. To add additional records, select the Add a Record hyperlink or select Next to continue.
Resources
- Tax Guide for Cigarettes and Tobacco Products
- Online Return Filing Tutorial
- Cigarette and Tobacco Products Online Filing
California PACT Act Report
General Information
The Federal Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) administers and enforces the Prevent All Cigarette Trafficking (PACT) Act.
The PACT Act of 2009 or PACT Act (Senate Bill 1147), amended the federal Jenkins Act of 1949 (15 U.S.C. sections 375-378 and CCTA 18 U.S.C. section 2341-2346) to revise provisions governing the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco by requiring Internet and other types of remote sellers of cigarettes and smokeless tobacco to comply with the same laws that apply to non-internet and remote cigarette and tobacco retailers; revised the federal definition of cigarette to include roll-your-own tobacco and to exclude cigars.
The 2020 PACT Act amendment, "Preventing Online Sales of E-Cigarettes to Children Act", revised and amended the original federal definition of "cigarette" in the PACT Act to include electronic nicotine delivery systems (ENDS).
The PACT Act requires any person who sells, transfers, or ships for profit cigarettes, roll-your-own/smokeless tobacco, or ENDS in interstate commerce, whereby such cigarettes, roll-your-own/smokeless tobacco, or ENDS are shipped into a state (such as California), a locality, or a Native American reservation of a Native American tribe taxing the sale or use of cigarettes, roll-your-own/smokeless tobacco, or ENDS, or who advertises or offers cigarettes, roll-your-own/smokeless tobacco, or ENDS for such a sale, transfer, or shipment must register and file monthly reports with the state tobacco tax administrator (such as California Department of Tax and Fee Administration [CDTFA]) into which shipment is made or in which such advertisement or offer is disseminated.
For additional PACT Act information, requirements, and definitions, please visit our PACT Act & Consumer website.
Filing Requirements
The federal PACT Act requirements apply to all sales of cigarettes, roll-your-own/smokeless tobacco, and electronic nicotine delivery systems (ENDS), including sales to consumers and sales between businesses. Any person engaged in these activities must electronically file a CDTFA-5204-PA, California PACT Act Report, on or before the 10th day of each calendar month for each and every shipment made into California during the previous calendar month. The report must be filed for each reporting period even if there were no activities to report.
For examples of activities that are required to be reported on the PACT Act report, please review the PACT Act section of the PACT Act & Consumer webpage.
Report Preparation
Initial Questions
Are you a delivery seller?
If you are a delivery seller, select Yes.
If you are not a delivery seller, select No.
Note: A delivery seller is a person who makes delivery sales. A delivery sale is any sale of cigarettes, roll-your-own/smokeless tobacco, or electronic nicotine delivery systems (ENDS) to a consumer if:
- The consumer orders by telephone or other method of voice transmission, mail, Internet or other online service, or the seller is not in the physical presence of the consumer when the request for purchase or order is made.
- The purchased products are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery.
- The seller is not in the physical presence of the consumer when the consumer obtains possession of the purchased products.
Do you have any cigarette activities to report for this reporting period?
If you have cigarette activities to report for this reporting period, select Yes.
If you do not have any cigarette activities to report for this reporting period, select No.
Note: The term "cigarette" does not include a cigar (as defined in section 5702 of the Internal Revenue Code of 1986).
Do you have any roll-your-own/smokeless tobacco product activities to report for this reporting period?
If you have roll-your-own/smokeless tobacco product activities to report for this reporting period, select Yes.
If you do not have any roll-your-own/smokeless tobacco product activities to report for this reporting period, select No.
Do you have any electronic nicotine delivery systems (ENDS) product activities to report for this reporting period?
If you have ENDS product activities to report for this reporting period, select Yes.
If you do not have any ENDS product activities to report for this reporting period, select No.
Note: ENDS includes, but is not limited to:
- E-cigarettes, e-hookah, e-Cigar, vape pens, advanced refillable personal vaporizers, electronic pipes, and
- Any component, liquid, part, or accessory of an ENDS device, without regard to whether the component, liquid, part, or accessory is sold separately from the device.
How would you like to add CDTFA-5204-PA, California PACT Act Report?
To manually add each activity to the report, select Manually and click Next.
To upload CDTFA-5204-PA, select Upload an Excel Workbook. Under the Upload your Report section, select Upload Report to upload the Excel file.
California PACT Act Report (PA-1, PA-2, & PA-3)
PA-1 – Cigarette Activities
To manually complete PA-1 – Cigarette Activities of the California PACT Act Report, select Add a Record and enter the report information (refer to the PA-1 Report Information section below for more information).
If you uploaded your report, please review the entries and correct any error(s).
PA-1 Report Information
Purchaser’s Name. Enter the full name of the person who purchased the cigarettes from you.
Purchaser’s Address. Enter the purchaser’s complete address.
Invoice Number. Enter the sales invoice number.
Invoice Date. Enter the sales invoice date.
Carton UPC. Enter the carton’s Universal Product Code (UPC) of the cigarettes you sold.
Brand Family. Enter the brand family name of the cigarettes you sold.
Total Price. Enter the total price of the cigarettes you sold. (Required field for Delivery Sellers.)
Quantity Sold. Enter the quantity of cigarettes you sold.
Total Sticks Sold. Enter the total sticks of cigarettes you sold.
Once you have completed the information for the record, select Add to save and return to the PA-1 – Cigarette Activities screen. To add additional records, select Add a Record or Next to continue.
PA-2 – Tobacco Activities
To manually complete PA-2 – Tobacco Activities of the California PACT Act Report, select Add a Record and enter the report information (refer to the PA-2 Report Information section below for more information).
If you uploaded your report, please review the entries and correct any error(s).
PA-2 Report Information
Purchaser’s Name. Enter the full name of the person who purchased the tobacco from you.
Purchaser’s Address. Enter the purchaser’s complete address.
Invoice Number. Enter the sales invoice number.
Invoice Date. Enter the sales invoice date.
Brand Family. Enter the brand family name of the tobacco you sold.
Type. Select the type of tobacco you sold. Available options to select from:
Quantity. Enter the quantity of tobacco you sold.
Roll-Your-Own Total Weight. Enter the total weight of roll-your-own tobacco you sold. (Only if type is Roll-Your-Own.)
Other Tobacco Products Total Weight. Enter the total weight of other tobacco you sold. (Only if type is not Roll-Your-Own.)
Retail Sales Price. Enter the retail sales price of the tobacco you sold. (Required field for Delivery Sellers.)
Manufacturer/Wholesale List Price. Enter the manufacturer/wholesale list price of the tobacco you sold. (Required field for Delivery Sellers.)
Once you have completed the information for the record, select Add to save and return to the PA-2 – Tobacco Activities screen. To add additional records, select Add a Record or Next to continue.
PA-3 – ENDS Activities
To manually complete PA-3 – ENDS Activities of the California PACT Act Report, select Add a Record and enter the report information (refer to the PA-3 Report Information section below for more information).
If you uploaded your report, please review the entries and correct any error(s).
PA-3 Report Information
Purchaser’s Name. Enter the full name of the person who purchased the electronic nicotine delivery systems (ENDS) from you.
Purchaser’s Address. Enter the purchaser’s complete address.
Invoice Number. Enter the sales invoice number.
Invoice Date. Enter the sales invoice date.
UPC. Enter the Universal Product Code (UPC) of the ENDS you sold.
Brand Family. Enter the brand family name of the ENDS you sold.
Type. Select the type of ENDS you sold. Available options to select from:
- ENDS with Nicotine (Examples: vape pen with liquid nicotine, disposable ENDS, e-juice with nicotine, or pod with nicotine)
- ENDS without Nicotine (Examples: vape pen, liquid, vitamin infused liquid, herbal liquid, flavor enhancer, cartridge, or pod that does not contain any amount of nicotine or zero milligram [mg] liquid)
- Component, Part, or Accessory of an ENDS (Examples: coil, batteries, etc.)
Quantity. Enter the quantity of ENDS you sold.
Retail Sales Price. Enter the retail sales price of the ENDS you sold. (Required field for Delivery Sellers.)
Manufacturer/Wholesale List Price. Enter the manufacturer/wholesale list price of the ENDS you sold. (Required field for Delivery Sellers.)
Once you have completed the information for the record, select Add to save and return to the PA-3 – ENDS Activities screen. To add additional records, select Add a Record or Next to continue.
Delivery Service Information
*This section is required for Delivery Sellers ONLY.
As a delivery seller, you must provide the delivery service information for all your delivery sales.
Note: A delivery sale is any sale of cigarettes, roll-your-own/smokeless tobacco, or electronic nicotine delivery systems (ENDS) to a consumer if:
- The consumer orders by telephone or other method of voice transmission, mail, Internet or other online service, or the seller is not in the physical presence of the consumer when the request for purchase or order is made.
- The purchased products are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery.
- The seller is not in the physical presence of the consumer when the consumer obtains possession of the purchased products.
To add the delivery service information for your delivery sales of cigarettes, roll-your-own/smokeless tobacco, or ENDS, enter the requested information for each column.
Requested Information
Delivery Service Name. Enter the name of the delivery service used for the delivery sale of cigarettes, tobacco, or ENDS.
Address. Enter the delivery service’s complete address.
Phone Number. Enter the delivery service’s phone number.
Product type: Cigarettes, Tobacco, ENDS. Identify the product type(s) that were delivered to the consumers by this delivery service. Select all that applies.
Resources
- Tax Guide for Cigarettes and Tobacco Products
- Online Return Filing Tutorial
- Cigarette and Tobacco Products Online Filing
- Federal Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF)
- ATF Prevent All Cigarette Trafficking (PACT) Act Information Guide
Cigarette and Tobacco Products Excise and Use Tax Return, CDTFA-501-CIU
Cigarette and Tobacco Products Excise and Use Tax Return
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) administers the Cigarette and Tobacco Products Tax Law and the Sales and Use Tax Law. Under these laws, a person must pay excise and use tax on cigarettes, tobacco products, and other items brought into California for personal use, if they were purchased from an out-of-state business that did not collect the taxes at the time of sale. This is applicable whether the items were ordered over the Internet, by telephone, or by mail.
Note: The CDTFA-501-CIU should not be filed for cigarette and/or tobacco products that are intended for resale.
FILING REQUIREMENTS
Every person who purchases untaxed cigarettes and/or untaxed tobacco products must file with the CDTFA a return reporting the amount of cigarettes and/or tobacco products received. The return is due and must be postmarked on or before the last day of the month following the quarter in which the product was received and must be submitted with the amount of tax due, pursuant to the Cigarette and Tobacco Products Tax Law sections 30008, 30107, and 30181. The excise tax and use tax apply to any quantity of untaxed cigarettes or tobacco products shipped to a user or consumer in California from a seller outside of California.
DEFINITIONS
A "cigarette" is defined as a roll for smoking of any size or shape that includes any tobacco, flavored or not, and is wrapped in paper or another material. Exception: Products wrapped in tobacco or with a wrapper made mostly of tobacco are not cigarettes when they weigh over three pounds per thousand.
Beginning April 1, 2017, "tobacco products" include, but are not limited to, a product containing, made, or derived from any amount of tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed,
absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, or snuff, but does not include cigarettes. Tobacco products shall also include electronic cigarettes. Prior to April 1, 2017, "little or small cigars" were considered a cigarette product.
COMPLETING THE RETURN
Purchase Information
Enter the brand name, product code, name of the seller, Internet address of seller, phone number of seller, invoice purchase date, and number of cigarette sticks purchased, or cost of tobacco products.
Add a Record (Purchase Information)
To report your purchase information, click the "Add a Record" hyperlink and enter all requested information.
Brand Name. Enter the brand name of the cigarette or tobacco products.
Product Code. Enter the product code.
01 – Cigarettes
02 – Snuff
03 – Chewing Tobacco
04 – Pipe Tobacco
05 – Cigars
06 – Roll Your Own
07 – eCigarettes (Device Only)
08 – eLiquid (Only)
09 – Combination (eCig and eLiquid)
10 – Other Type of Tobacco Product
Name of Seller. Enter the name of the seller of the cigarette or tobacco products.
Seller’s Internet Address. Enter the seller’s internet address.
Seller Phone Number. Enter the seller’s phone number.
Purchase Date. Enter the date the purchase was made.
Number of Cigarette Sticks. Enter the number of cigarette sticks purchased.
Cost of Tobacco Products. Enter the cost of the tobacco products purchased.
Additional Purchase Information
Do You Have Other Untaxed Cigarette and Tobacco Merchandise purchased that were not included in the purchase information section? Some examples include cigarette papers, lighters, pipes, cigar cutters, etc.
Select "Yes" or "No"
If you selected ‘Yes’ enter the Total Cost of Untaxed Cigarettes and Tobacco Merchandise Purchased
Did you Pay Use Tax on your Cigarettes?
Select "Yes" or "No"
If you selected ‘No’ enter the Total Cost of Cigarettes Purchased (Less Shipping Charges if Separately Stated)
Products Intended for Resale
Are the Cigarettes and/or Tobacco Products Included Intended for Resale?
Select "Yes" or "No"
Your Information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a Paid Preparer?
Select "Yes" or "No"
Enter the following:
Covered Electronic Waste Recycling Fee
Electronic Waste Recycling Fee Return
General Information
The California Department of Tax and Fee Administration (CDTFA) collects the covered electronic waste recycling fee (e-waste fee) imposed by the Electronic Waste Recycling Act of 2003 (Act) (Public Resources Code section 42460, et seq.).
Effective January 1, 2005, the Act requires you (the retailer or lessor) to collect a fee when you sell or lease of “covered electronic devices” (CEDs) to consumers, which are video display products that the Department of Toxic Substances Control (DTSC) has determined to be hazardous when discarded. Refer to the Sales or Leases Subject to the Fee section below for more information.
The consumer (customer) owes the fee on the purchase, but you must collect the fee when you make a retail sale or lease of a CED by any means, including in a store, by mail order, or over the Internet. Sales to the U.S. government are not exempt from the fee. You may retain three percent of the e-waste fee collected as reimbursement for all costs associated with the fee collection.
Filing Requirements
Every retailer or lessor who makes retail sale or lease of a CED by any means, including in a store, by mail order, or over the Internet, is required to file an Electronic Waste Recycling Fee Return and Summary by Location schedule via electronic media, on or before the last day of the month following the reporting period for which the fees are due. All sales of CEDs from all locations must be reported on one return, per section 55040 of the Fee Collection Procedure Law. You are required to file a return even if you did not have any reportable activity during the reporting period.
Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedule should be retained on the licensed premises for verification by CDTFA auditors.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Fee Collection Procedures Law section 55042)
Sales or Leases Subject to the Fee
All retail sales or leases of a new or refurbished video display product that has a screen size of more than 4 inches measured diagonally are subject to the e-waste fee and must be collected, unless the fee was paid to a registered vendor and a statement was provided on your customer’s invoice that the fee has been paid on their behalf. For purposes of calculating the fee, use the viewable screen size. According to regulations adopted by the Department of Toxic Substances Control (Cal. Code Regs. Title 22, sections 66260.10 and 66260.201) the following devices are Covered Electronic Devices (CEDs) that are subject to the fee.
- Televisions (excludes projection televisions)
- Cathode ray tube (CRT)
- Liquid crystal display (LCD) (excluding LCD projection televisions)
- Light-emitting diode (LED)
- Plasma (excluding plasma projection televisions)
- Organic light-emitting diode (OLED) screens (effective July 1, 2022)
- LCD/LED
- OLED (effective July 1, 2022)
- LCD/LED (excluding tablets, effective July 1, 2022)
- OLED (effective July 1, 2022)
Refurbished is defined as a CED that the manufacturer has tested and returned to a condition that meets factory specifications, is repackaged, and labeled as refurbished.
Exclusions from the Fee
A retailer or lessor does not have to collect the fee if the CED is:
- Used and not refurbished.
- Part of a motor vehicle, as defined by Vehicle Code section 415, or a component part of a motor vehicle assembled by or for a vehicle manufacturer or franchised dealer. This includes replacement parts for use in a motor vehicle.
- Contained within, or a part of a piece of industrial, commercial, or medical equipment, including monitoring or control equipment.
- Contained within a clothes washer, clothes dryer, refrigerator, refrigerator and freezer, microwave oven, conventional oven or range, dishwasher, room air conditioner, dehumidifier, or air purifier.
- A cell phone, including smartphone with screen size greater than four inches.
- An eReader/eBook or eInk.
- Projection televisions (LCD or plasma only).
In addition, the following CED sales are not subject to the fee:
- Sold for resale.
- Sold to American Indians on Indian reservations.
- Sales of products you ship directly to a location outside California, if the transaction is not subject to California sales or use tax. ( Note: If the consumer takes possession of the product in California, the fee applies).
You must maintain records to document any sale not subject to the fee. Review publication 103, Sales for Resale, for information on sales for resale and publication 101, Sales Delivered Outside California, for information on sales of products shipped directly to locations outside California.
Summary by Location Schedule
Reporting CEDs for Registered Sites
The Summary by Location schedule automatically prefills locations based on the sites that are registered with your related Sales and Use Tax account.
Number Sold or Leased. Enter the number of new or refurbished CEDs sold or leased during the reporting period for each location. All sales and leases should be reported whether the CED is subject to the fee or not subject to the fee due to an exclusion.
Number Self-Consumed. Enter the number of CEDs that were self-consumed (purchased without payment of fee for your own use or withdrawn from resale inventory for business or personal use, including donated CEDs) for each location.
Do you have additional e-waste recycling fee locations not listed above?
If you have out of state and/or additional e-waste recycling fee locations (new sites) that are not listed, select Yes.
If you do not have additional locations (including out of state locations), select No.Reporting CEDs for New Site(s)
Click the Add a Record hyperlink to register new e-waste recycling fee sites (including out of state locations) to your account and report the number of CEDs sold or leased and the number of CEDs self-consumed during this reporting period.
Note: If you have a new retail location in California, you may have to add the new location to your sales and use tax account. Use the More option under I Want To section and select Register a New Location.
Street. Enter the street number and street name for the location being reported.
City. Enter the name of the city for the location being reported.
Zip. Enter the five (5) digit ZIP code for the location being reported.
Click Here to Verify Address. Click the button to verify the inputted address.
Country. Select the name of the country for the location being reported.
State. If the country is USA, select the name of the state for the location being reported and click the Click here to verify address hyperlink.
Once all the required address information is entered and verified, click the Save button.
# Sold or Leased. Enter the number of new or refurbished CEDs sold or leased for the location being reported. All sales and leases should be reported whether the CED is subject to the fee or not subject to the fee due to an exclusion.
# Self-Consumed. Enter the number of CEDs that were self-consumed (purchased without payment of fee for your own use or withdrawn from resale inventory for business or personal use, including donated CEDs) for the location being reported.
Once all the required information is inputted, click the Add button.
Covered Electronic Devices (CEDs) Sold or Leased
CEDs Excluded from the Fee
Do you have items not subject to the fee?
If you have items not subject to the fee, select Yes.
If all items reported are subject to the fee, select No, then Next.
Items sold in interstate or foreign commerce. Enter the number of items sold in interstate or foreign commerce.
Items sold to other retailers for the purposes of resale. Enter the number of items sold to other retailers for the purposes of resale.
Other. Enter the number of other items that are excluded from the fee.
Other Explanation. Enter an explanation to why the other items are excluded from the fee.
Total number of items excluded from the fee. The system will automatically calculate this field.
Total number of items subject to the fee. The system will automatically calculate this field.
Gross Fees Due
Enter the number of CEDs by category for which you owe a fee in column A. Number.
Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of CEDs that are more than 4 inches, but less than 15 inches.
Enter number of CEDs 15 inches, less than 35 inches. Enter the number of CEDs that are 15 inches, but less than 35 inches.
Enter number of CEDs 35 inches or more. Enter the number of CEDs that are 35 inches or more.
Total. The system will automatically calculate this field.
Total number of items subject to the fee. The system will automatically calculate this field.
Returned Merchandise
Enter the number of CEDs in each category in column A. Number, for which you refunded the e-waste fee to your customers for merchandise returned on sales made on or after January 1, 2020.
Note: Report returned merchandise sold prior to January 1, 2020 in the Fee Adjustment section, Fee Credit Adjustment Worksheet on the next screen.
Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of returned CEDs that are more than 4 inches, but less than 15 inches.
Enter number of CEDs 15 inches, less than 35 inches. Enter the number of returned CEDs that are 15 inches, but less than 35 inches.
Enter number of CEDs 35 inches or more. Enter the number of returned CEDs that are 35 inches or more.
Total Returned Merchandise Credit. The system will automatically calculate this field.
Fee Adjustments
Do you have adjustments for fee-paid purchases resold or for sales and purchases made at a previous fee rate?
If you have adjustments for fee-paid purchases resold or for sales and purchases made at a previous fee rate, select Yes and in the next field, select the period the original sale took place.
If you do not have adjustments for fee-paid purchases resold or for sales and purchases made at a previous fee rate, select No.
Click Next, to complete the Fee Credit Adjustment Worksheet or to review the Fee Adjustments summary page.
Fee Credit Adjustment Worksheet
Fee-Paid Purchases Resold Credit
Enter the number of fee-paid CEDs that were resold in each category in column A. Number.
Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of fee-paid CEDs that are more than 4 inches, but less than 15 inches.
Enter number of CEDs 15 inches, less than 35 inches. Enter the number of fee-paid CEDs that are 15 inches, but less than 35 inches.
Enter number of CEDs 35 inches or more. Enter the number of fee-paid CEDs that are 35 inches or more.
Total Fee-Paid Purchases Resold Credit. The system will automatically calculate this field.
Returned Merchandise Credit
Enter number of CEDs more than 4 inches, less than 15 inches. Enter the number of returned CEDs that are more than 4 inches, but less than 15 inches.
Enter number of CEDs 15 inches, less than 35 inches. Enter the number of returned CEDs that are 15 inches, but less than 35 inches.
Enter number of CEDs 35 inches or more. Enter the number of returned CEDs that are 35 inches or more.
Total Returned Merchandise Credit. The system will automatically calculate this field.
Total Fee Credit Adjustment
Total Fee-Paid Purchases Resold Credit. The system will automatically calculate this field.
Total Returned Merchandise Credit. The system will automatically calculate this field.
Total Fee Credit Adjustment. The system will automatically calculate this field.
Excess Fee Collected
Did you collect more fee than what is due (excess fee)?
If you have collected more fee than what is due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected.
If you did not over collect for this reporting period, select No.
Resources
- Covered Electronic Waste Recycling Fee Guide
- Publication 95, Electronic Waste Recycling Fee
- Online Return Filing Tutorial
Electrical Energy Surcharge
Electrical Energy Surcharge Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the Energy Resources Surcharge Law. The surcharge is imposed upon the consumption in California of electrical energy purchased from an electric utility on and after January 1, 1975. Every electric utility in California making energy sales to consumers must collect and remit to the state the amount of surcharges applicable to its consumers.
This return must be filed even though you have no surcharge to report in a specific reporting period.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.
Available Electrical Energy (Kilowatt-Hours)
Electrical energy generated. Enter the number of kilowatt-hours of electrical energy generated by you, the reporting utility.
Generated electrical energy sold to the Power Exchange (PX). Enter the number of kilowatt-hours of generated electrical energy sold to the Power Exchange (PX).
Total generated electrical energy available for sale or consumption. The total of electrical energy generated, including energy sold to the PX (the system will automatically calculate this field).
Electrical energy purchased. Enter the number of kilowatt-hours of electrical energy purchased.
Deductions (Kilowatt - Hours)
Electrical energy sales to exempt customers. Enter the number of kilowatt-hours of electrical energy sold to consumers who are not subject to the electrical energy surcharge. (See Regulations 2315 and 2316 for specific exemptions).
Electrical energy used or lost in generation, transmission, and/or distribution. Enter the number of kilowatt-hours of electrical energy used directly in the process of generation, transmission, and/or distribution, or lost in such process by dissipation, or unaccounted for in accordance with generally accepted accounting principles. Do not include electrical energy used in auxiliary or indirect activities such as street, office, or warehouse lighting, outdoor advertising, off-street parking facilities, or other similar purposes. These deductions should be included as pooled electrical energy used that is exempt from surcharge. (Energy Resources Surcharge Law, section 40043).
Pooled electrical energy used exempt from surcharge. Enter the number of kilowatt-hours of electrical energy used for purposes other than directly in the process of generation, transmission, and/or distribution of electrical energy, that was used from a pool of self-generated and purchased electricity. Examples include electrical energy used in street, office, or warehouse lighting, outdoor advertising, off-street parking facilities, and other similar purposes. This deduction cannot exceed the reported amount of electrical energy generated for this reporting period. (Energy Resources Surcharge Law section 40044).
Computation of Surcharge
Electrical energy sold or consumed subject to the surcharge. The total generated electrical energy less the deductions (exemptions) reported (the system will automatically calculate this field).
Rate of surcharge (per kilowatt-hour). The current rate of the surcharge for this reporting period (the system will automatically determine this field).
Total surcharge. The electrical energy sold or consumed subject to the surcharge multiplied by the current surcharge rate (the system will automatically calculate this field).
Billing adjustments. Enter adjustments to the amount of surcharge previously reported. This includes adjustments for net write-offs and billing corrections.
Excess Surcharge Collected
If you have collected more surcharge than what is due (excess surcharge) for this reporting period, then select Yes to the question: Did you collect more surcharge than what is due? and enter the amount of excess surcharge collected.
If you did not over collect for this reporting period, select No to the question: Did you collect more surcharge than what is due?
Resources
Consumer's Electrical Energy Surcharge Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the Energy Resources Surcharge Law. The surcharge is imposed upon the consumption in California of electrical energy purchased from an electric utility on and after January 1, 1975. Every electric utility in California making energy sales to consumers must collect and remit to the state the amount of surcharges applicable to its consumers. When a California consumer purchases electrical energy from a utility which is not subject to the Energy Resources Surcharge Law (such as an out-of-state utility or the Bureau of Reclamation) or a utility which has not collected and paid the surcharge to the state, the consumer must report and pay the amount of the surcharge directly to CDTFA.
This return must be filed even though you have no surcharge to report in a specific reporting period.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.
Computation of Surcharge
Energy purchased without surcharge and used in California (in kilowatt-hours). Enter the number of kilowatt-hours of electrical energy purchased without surcharge and used in California.
Effective January 1, 1978, purchases of energy from the United States or an agency of the United States Government that is used in California without paying the surcharge are subject to the surcharge.
Resources
Emergency Telephone Users Surcharge
Emergency Telephone Users Surcharge Return
EMERGENCY TELEPHONE USERS SURCHARGE RETURN – Filing Periods 1/31/23 and After
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the 911 surcharge and 988 surcharge under the Emergency Telephone Users Surcharge (ETUS) Act beginning with Revenue and Taxation Code (R&TC) section 41001. The 911 and 988 surcharges are imposed on each wireline, postpaid wireless, and Voice over Internet Protocol (VoIP) access line that the service user subscribed to in California, and on the purchase of prepaid mobile telephony services (MTS) for each retail transaction in California. The service supplier and/or seller (or billing aggregator authorized by a service supplier) must collect the surcharges from each service user and prepaid consumer and pay the amount of the surcharges due.
FILING REQUIREMENTS
The return and associated schedules must be filed on or before the due date of this return (R&TC 41052). A payment for the amount due must accompany the return (R&TC 41053). A service supplier or billing aggregator must file this return regardless of whether surcharges due. Paying the surcharge or filing your return after the due date may result in penalty and interest charges.
BILLING AGGREGATORS
Service suppliers may contract with a billing aggregator who is required to obtain third-party access with us online to collect some or all of their telecommunications service charges for California access lines, including VoIP service lines, and to pay the surcharges collected. The service supplier must have a CDTFA-392, Power of Attorney, on file with us. The CDTFA-392 is available on our website at www.cdtfa.ca.gov/formspubs/cdtfa392.pdf. To revoke the authority of your billing aggregator, you may call our Customer Service Center at 1-800-400-7115 (CRS: 711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Amounts collected on the service supplier's behalf may be reported on a return filed by the billing aggregator using the service supplier's account number. Billing aggregators can file an Emergency Telephone Users Surcharge Return and make a payment for each service supplier separately or access the Bulk File template to file and pay on behalf of multiple service suppliers in one submission using our Online Services system. To submit a Bulk File and pay on behalf of multiple service suppliers, please contact us at STFRegUpdates@cdtfa.ca.gov to request Bulk File access.
RETURN PREPARATION
Surcharge Transactions
If you have contracted with a billing aggregator to collect any of your telephone charges, report only the lines that you billed directly to the customers. Lines billed by an authorized billing aggregator will be reported by the billing aggregator. If a billing aggregator pays only a portion of your surcharge liability, you remain responsible for reporting and paying the balance of the surcharges due.
Enter the total number of wireline and postpaid wireless communication service lines subject to the surcharges
Enter the total number of VoIP communication service lines subject to the surcharges
Enter the total number of retail transactions of prepaid mobile telephony services subject to the surcharges
Enter the total number of access lines and retail transactions subject to the 911 and 988 surcharges (the system will automatically calculate this item)
Rate of 911 surcharge (the system will automatically calculate this item)
Total amount of 911 surcharge (the system will automatically calculate this item)
Rate of 988 surcharge (the system will automatically calculate this item)
Total amount of 988 surcharge (the system will automatically calculate this item)
Click “Next”
Schedule TEA – Refusal to Pay Schedule
Were there any service users who refused to pay?
Select “Yes” or “No”
If you selected “Yes”
This schedule is required to be completed by service suppliers and submitted to CDTFA as mandated by Revenue and Taxation Code (R&TC) 41024 of the Emergency Telephone Users Surcharge Act.
Enter the amount of the surcharge(s) you were unable to collect from service users during the reporting period because of specific refusal to pay the surcharge(s). Only include service users who refused to pay a cumulative total of $3.00 or more in surcharge(s).
Enter the name, mailing address, city, state, ZIP code, amount refused, and refusal reason for each service user.
Click “Next”
Deductions – 911 Surcharge
Total amount of 911 surcharge (the system will automatically calculate this item)
Total 911 surcharge that service users refused to pay (the system will automatically calculate this item)
Enter total 911 surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)
Subtotal of 911 surcharge (the system will automatically calculate this item)
Deductions – 988 Surcharge
Total amount of 988 surcharge (the system will automatically calculate this item)
Total 988 surcharge that service users refused to pay (the system will automatically calculate this item)
Enter total 988 surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)
Subtotal of 988 surcharge (the system will automatically calculate this item)
Click “Next”
Excess 911 Surcharge Collected
Did you collect more 911 surcharge from your customers than the amount due?
Select “Yes” or “No”
If you selected “Yes” enter excess 911 surcharge collected.
Excess 988 Surcharge Collected
Did you collect more 988 surcharge from your customers than the amount due?
Select “Yes” or “No”
If you selected “Yes” enter excess 988 surcharge collected.
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and interest will also be calculated if due.
Total 911 surcharge due
Total 988 surcharge due
Total amount of 911 and 988 surcharges due
Total amount due and payable
Click “Next”
Your Information
I hereby certify that this return, and accompanying documents and statements, have been examined by me and to the best of my knowledge and belief, are true, correct, and complete.
Are you a paid preparer? Select “Yes” or “No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done.”
EMERGENCY TELEPHONE USERS SURCHARGE RETURN – Filing Periods 12/31/22 and Prior
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the Emergency Telephone Users Surcharge (ETUS) Law (Revenue and Taxation Code [R&TC] section 41001 et seq.). The ETUS surcharge (also known as 911 surcharge) is imposed on each wireline, postpaid wireless, and Voice over Internet Protocol (VoIP) access line that the service user subscribed to in this state, and on the purchase of prepaid MTS for each retail transaction in this state. The service supplier and/or seller (or billing aggregator authorized by a service supplier) shall collect the surcharge from each service user and prepaid consumer and remit to the state the amount of the surcharge due.
FILING REQUIREMENTS
The return and associated schedules must be filed on or before the due date of this return (R&TC 41052). A remittance for the amount due must accompany the return (R&TC 41053). A service supplier or billing aggregator must file this return regardless of whether a surcharge is due. Paying the surcharge or filing your return after the due date may result in penalty and interest charges.
BILLING AGGREGATORS
Service suppliers may contract with a billing aggregator who is registered with the CDTFA to collect some or all of their telecommunications service charges for California access lines, including VoIP service lines, and to remit the surcharge collected (Regulation 2406). The service supplier must have a CDTFA-392, Power of Attorney, on file with the CDTFA. The CDTFA-392 is available on our website at www.cdtfa.ca.gov/formspubs/cdtfa392.pdf. If you revoke the authority of the billing aggregator to remit the surcharge on your behalf, you must notify the CDTFA in writing. Please include any new or updated CDTFA-392 with this return.
Amounts collected on the service supplier's behalf may be reported on a return filed by the billing aggregator using the service supplier's account number. A separate return is required for each service supplier. A billing aggregator may also file one return online by submitting a bulk file, utilizing the CDTFA's approved Excel template. For more information, please visit our website at www.cdtfa.ca.gov.
RETURN PREPARATION
Surcharge Transactions
If you have contracted with a billing aggregator to collect some or all of your telephone charges, include only the lines that you billed to the customers. Lines billed by an authorized billing aggregator will be reported by the billing aggregator. If a billing aggregator remits only a portion of your surcharge liability, you remain responsible for remitting the balance of the surcharge due.
Enter the total number of wireline and postpaid wireless communication service lines subject to the surcharge
Enter the total number of VoIP communication service lines subject to the surcharge
Enter the total number of retail transactions of prepaid mobile telephony services subject to the surcharge
Enter the total number of access lines and retail transactions subject to the surcharge (system will automatically calculate this item)
Rate of surcharge (system will automatically calculate this item)
Total amount of surcharge (the system will automatically calculate this item)
Click “Next”
Schedule TEA – Refusal to Pay Schedule
Select “Yes” or “No”
Were there any service users/prepaid users who refused to pay?
If you selected “Yes”
This schedule is required to be filled out by service suppliers/prepaid MTS sellers and submitted to the CDTFA as mandated by Revenue and Taxation Code (R&TC) 41024 of the Emergency Telephone Users Surcharge Law.
Enter the amount of surcharge you were unable to collect from service users or prepaid consumers during the reporting period because of specific refusal to pay the surcharge. Only include service users or prepaid consumers who have refused to pay a cumulative total of $3.00 or more in surcharge.
Enter the Name, Mailing Address, City, State, ZIP, Amount Refused and Refusal reason of service users or prepaid consumers.
Click “Next”
Deductions
Total amount of surcharge (the system will automatically calculate this item)
Total surcharge service users/prepaid consumers have refused to pay (the system will automatically calculate this item)
Enter total surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)
Subtotal of surcharge (the system will automatically calculate this item)
Click “Next”
Excess Surcharge Collected
Subtotal of surcharge (the system will automatically calculate this item)
Select “Yes” or “No”
Did you collect more surcharge from your customers than the amount due?
If you selected “Yes” enter excess fee collected.
Total amount of surcharge due (the system will automatically calculate this item)
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total amount of surcharge due
Total amount due and payable
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a paid preparer? Select “Yes” or “No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.
Fuel Taxes
Diesel Fuel, Motor Vehicle Fuel, and Aircraft Jet Fuel Tax
Supplier of Diesel Fuel Tax Return
General Information
- Removal of diesel fuel from a refinery or terminal rack;
- Importation of diesel fuel into California by means outside the bulk transfer/terminal system;
- Removal or sale of diesel fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and
- Removal or sale of blended diesel fuel outside the bulk transfer/terminal system.
All transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the Diesel Fuel Tax Law. Dyed diesel fuel is not subject to tax unless it is used to operate a motor vehicle on a highway; however, it is subject to all of the reporting requirements applicable to undyed diesel fuel.
Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announce the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at several different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Diesel Fuel Tax.
Filing Requirements
Every licensed diesel fuel supplier is required to file the Supplier of Diesel Fuel Tax Return and schedules, reporting all diesel fuel activities – removed, entered, or sold in California during the reporting period, on or before the last day of the calendar month, following the reporting period. These activities include importing and exporting above and below the terminal rack, blending, and refinery or terminal rack removals of diesel fuel in this state. You are also required to report jet fuel and kerosene - imported, exported, or sold during the reporting period. (Regulation 1420)
A return must be filed for each reporting period even if you do not have any activity to report. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedules must be retained on the licensed premises for verification by CDTFA auditors.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.
Failure to file a return may result in revocation of your Diesel Supplier license and a $50 reinstatement fee (Revenue and Taxation Code 7510)
Accountability
You must report all transactions that are required on this tax return and schedules. CDTFA will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your imports of products will be compared to exports reported to CDTFA by other states. Failure to report fully may result in CDTFA contacting you.
Schedule Preparation
A CDTFA-810-FTG, Receipt Schedule and a CDTFA-810-FTF, Disbursement Schedule, must be submitted with every Supplier of Diesel Fuel Tax Return, to support applicable activities during the reporting period.
For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Supplier Schedules section.
List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.
Tax Computation Worksheet Preparation
The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. This worksheet should be kept with your records. When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, round up or down to the nearest whole gallon to avoid reporting errors.
File Attachment
To submit your CDTFA-501-DD-E, Supplier of Diesel Fuel Tax Return, click the Add button to upload the file attachment.
On the Select a file to attach pop-up window:
- Click the Type drop-down menu and select the appropriate file type. Available options to select from:
- EDI Attachment (Electronic Data Interchange)
- Motor Fuels Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website at www.cdtfa.ca.gov.
Note: If filing an amended return, only report transactions that occurred within the reporting period.
Review Totals
Do you agree with the tax due or refund calculated from the schedules?
The reported tax due or refund claimed from the file attachment may be different than the calculated tax due or refund claimed from the schedules.
If you agree to use the tax due or refund calculated from the schedules, select Yes and click Next.
If the calculated tax or refund from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.
Excess Tax Collected
Did you collect more tax than what is due (excess tax)?
If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected. (Revenue and Taxation Code 60521.5)
If you did not over collect for this reporting period, select No.
Excess tax collected can occur in the following situations:
- When tax is computed on a transaction which is not subject to tax;
- When tax is computed on an amount in excess of the amount subject to tax;
- When tax is computed using a tax rate higher than the rate imposed by law; and
- When mathematical or clerical errors result in an overstatement of the tax on a billing.
Resources
- Tax Guide for Motor Fuel Taxes
- Motor Fuels Online Filing
- Online Filing Tutorial
- CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
- CDTFA-810-FTC, Postal Abbreviations Table
Supplier of Motor Vehicle Fuel Tax Return
General Information
Per Regulation 1123, Supplier, all licensed fuel suppliers are required to report tax on motor vehicle fuel, which includes gasoline, gasohol blends containing more than 15 percent gasoline, gasoline blendstocks, and aviation gasoline. The Motor Vehicle Fuel Tax is imposed on the following activities:
- Removal of motor vehicle fuel from a refinery or terminal rack;
- Importation of motor vehicle fuel outside the bulk transfer/terminal system;
- Removal or sale of motor vehicle fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and
- Removal or sale of blended motor vehicle fuel outside the bulk transfer/terminal system.
All transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the Motor Vehicle Fuel Tax Law.
Note: Every July 1, the motor vehicle fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announces the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at several different tax rates. The motor vehicle fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Motor Vehicle Fuel Tax.
Filing Requirements
Every licensed motor vehicle fuel supplier is required to file a Supplier of Motor Vehicle Fuel Tax Return and supporting schedules, reporting all motor vehicle fuel activities such as importing and exporting above and below the terminal rack, blending, and refinery or terminal rack removals of motor vehicle fuel in California.
A return must be filed each reporting period, on or before the last day of the calendar month following the reporting period, even if you do not have any activity to report. A copy of the return and supporting schedules should be retained for verification by CDTFA auditors. Remittance for the amount due must be made payable to the California State Controller and submitted by the due date of the return.
Prepayment Requirement
If your tax liability averages more than nine hundred thousand dollars ($900,000.00) per month, you will be notified by CDTFA, that your account is required to be on a monthly prepayment basis (Revenue and Taxation Code (R&TC) 7659.1). Each month, you will be required to prepay your taxes on or before the 15th day following each monthly period. In addition to the monthly prepayment, you must also file the regular monthly Supplier of Motor Vehicle Fuel Tax Return, on or before the last day of the month following the reporting period. Payment for the remaining tax due should accompany the return.
Option 1: You are required to pay an amount not less than ninety-five percent (95%) of the tax liability for the month to which the prepayment applies. For example, if you are prepaying for the current month, then you will prepay at least ninety-five percent (95%) of the tax liability for this period. Or,
Option 2: You are required to pay an amount not less than ninety-five percent (95%) of the amount of the tax liability reported for the previous month.
Note: The amount of the prepayment shall constitute a credit against the amount of the tax due and payable for the monthly period for which the prepayment was made and for each subsequent monthly prepayment or period until the credit is fully utilized. In lieu of this procedure, a claim for refund for excess prepayment must be made if an actual refund is desired.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (R&TC 7655)
For accounts on a monthly prepayment basis, a six percent penalty will be assessed on late prepayment. (R&TC 7659.5)
Failure to file a return may result in revocation of your Motor Vehicle Fuel Supplier account and a $50 reinstatement fee (R&TC 7510).
Accountability
You must report all transactions that are required on this tax return and supporting schedules. CDTFA will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your imports of products will be compared to exports reported to CDTFA by other states. Failure to report fully may result in CDTFA contacting you.
Schedule Preparation
If you have any activities during this reporting period, you must report using the applicable schedule code(s) for each receipt and disbursement activity. Schedules are not required if you have no activity to report.
For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Supplier Schedules section.
List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.
Tax Computation Worksheet Preparation
The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. This worksheet should be kept with your records. When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, round up or down to the nearest whole gallon to avoid reporting errors.
File Attachment
To submit your CDTFA-501-PS-E, Supplier of Motor Vehicle Fuel Tax Return, click the Add button to upload the file attachment.
On the Select a file to attach pop-up window:
- Click the Type drop-down menu and select the appropriate file type. Available options to select from:
- EDI Attachment (Electronic Data Interchange)
- Motor Fuels Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.
Note: If filing an amended return, only report transactions that occurred within the reporting period.
Review Totals
Do you agree with the tax due calculated from the schedules?
The reported tax due from the file attachment may be different than the calculated tax due from the schedules.
If you agree to use the tax due calculated from the schedules, select Yes and click Next.
If the calculated tax from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.
Excess Tax Collected
Did you collect more tax than what is due (excess tax)?
If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected. (Revenue and Taxation Code 8127.5)
If you did not over collect for this reporting period, select No.
Excess tax collected can occur in the following situations:
- When tax is computed on a transaction which is not subject to tax;
- When tax is computed on an amount in excess of the amount subject to tax;
- When tax is computed using a tax rate higher than the rate imposed by law; and
- When mathematical or clerical errors result in an overstatement of the tax on a billing.
Resources
- Tax Guide for Motor Fuel Taxes
- Motor Fuels Online Filing
- Online Filing Tutorial
- CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
- List of Codes Used in Schedule Preparation
Aircraft Jet Fuel Dealer Tax Return
General Information
Every dealer of aircraft jet fuel will use this tax return to pay the tax imposed on the sale of aircraft jet fuel to an aircraft jet fuel user or on the use of aircraft jet fuel by the dealer as an aircraft jet fuel user. If you sell ex-tax aircraft jet fuel to another aircraft jet fuel dealer, obtain the aircraft jet fuel dealer's employer identification number (EIN) from the purchaser. If you purchase aircraft jet fuel ex-tax from an aircraft jet fuel dealer, provide the dealer with your aircraft jet fuel account number or EIN .
Filing Requirements
If you are required to register as an aircraft jet fuel dealer, you must file an Aircraft Jet Fuel Dealer Return and supporting schedules with the California Department of Tax and Fee Administration (CDTFA) on a monthly basis. A return must be filed each reporting period even if there are no transactions to report, on or before the last day of the month following the reporting period. Remittance for the amount due must be made payable to the California State Controller and submitted by the due date of the return. To prepare the tax return, you must first complete the applicable schedules. A copy of the return and supporting schedules should be retained for verification by CDTFA auditors.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.
Accountability
You must report all transactions that are required on this tax return and the supporting schedules. CDTFA will be comparing the information reported on your schedules with information provided by third parties. We will also be comparing your imports and exports of aircraft jet fuel against imports and exports reported to us by other states.
Preparation of Schedules
There are two types of supporting schedules included with every Aircraft Jet Fuel Dealer Tax Return: A Receipt Schedule and a Disbursement Schedule. For detailed information regarding preparation of schedules, see CDTFA-810-FTE, Preparing Motor Vehicle Fuel Schedules and Diesel Fuel Schedules. Refer to the section titled "Completion of Schedules" for instructions for completing schedules and information regarding specific schedules.
Preparation of the Tax Computation Worksheet
The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. This worksheet should be kept with your records. When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, round up or down to the nearest whole gallon to avoid reporting errors.
File Attachment
In order to submit your CDTFA-501-MJ-E, Aircraft Jet Fuel Dealer Tax Return, please upload the file attachment by selecting the Add button and choosing the appropriate attachment type: Motor Fuels Flat File (FLT) or Electronic Data Interchange (EDI), in the Type drop down. Next, enter a description of the file under “Description.”
For instructions on the preparation, including the type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit our website.
After you select a file to attach, and input the required information, click Save, then Next.
Review Totals
Do you agree with the tax due calculated from the schedules on the file?
If the reported tax due on your file attachment is different than the calculated tax due reported on the schedules, the difference will be displayed for your review. If the calculated tax from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.
Select Yes if you agree to use the calculated tax due from the schedules on the file, then click Next.
Schedule Totals
The information displayed has been calculated from the schedules within the Aircraft Jet Fuel Dealer Tax Return file submission. Please review this information for accuracy before proceeding. If you would like to update the calculated tax due, please resubmit an updated file under the File Attachment screen by selecting the Previous button and following the instructions accordingly.
Excess Tax Collected
Did you collect more tax than what is due (excess tax)?
If you have collected more tax than what is due (excess tax) for this reporting period, select Yes and enter the amount of excess tax collected.
If you did not over collect for this reporting period, select No.
Resources
- Online Return Filing Tutorial
- Tax Guide for Motor Fuel Taxes
Exempt Bus Operator Diesel Fuel Tax Return, CDTFA-501 - DB
EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel Fuel Tax Law.
This return is for reporting ex-tax fuel only. The law does not authorize an exempt bus operator to claim a refund or credit when tax-paid fuel is used in an exempt manner - only the supplier (the ultimate vendor) that sells fuel to the exempt bus operator may claim a refund. An exempt bus operator that purchases tax-paid fuel for use in exempt operations must seek a refund from its vendor, and the vendor may seek a refund from the CDTFA.
FILING REQUIREMENTS
Under section 60205 of the Diesel Fuel Tax Law, every exempt bus operator must file a return on or before the last day of a calendar month following the period for which tax is due. This return must be filed even if you have no tax liability. Under section 60207 of the Diesel Fuel Tax Law, late payment will result in a 10 percent (0.10) penalty and interest at an adjusted annual rate established under section 6591.5 of the Revenue and Taxation Code (R&TC).
Pursuant to section 60502.2 of the Diesel Fuel Tax Law, for the privilege of operating buses on state highways and freeways, exempt bus operators must make a payment equal to one cent ($0.01) for each gallon of the refunded or exempt diesel fuel used in exempt bus operations in this state. Additionally, exempt bus operators must pay the current diesel fuel tax rate for all ex-tax diesel fuel used on highways in non-exempt bus operations in this state. Only dyed diesel and ex-tax undyed diesel can be reported on this form.
DEFINITIONS
Dyed Diesel Fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.
Undyed Diesel Fuel means diesel fuel that is not subject to the United States Environmental Protection Agency or the Internal Revenue Service diesel fuel dyeing requirements.
Ex-tax Diesel Fuel means diesel fuel that has been purchased under an exemption certificate, without payment of the California Diesel Fuel Tax to a supplier or vendor. Ex-tax diesel fuel also includes dyed diesel fuel purchased without payment of the diesel fuel tax to a supplier or vendor.
Note: If you sell undyed diesel fuel to anyone other than an exempt bus operator, the fuel must be sold as tax paid fuel. When you purchase the fuel, which is to be resold tax-paid, you must pay the tax on the portion to be resold by submitting a partial exemption certificate to your vendor/supplier.
PREPARATION OF THE TAX RETURN
Note: Tax-paid diesel fuel cannot be reported on this tax return. Exempt bus operators must either purchase undyed (clear) ex-tax diesel fuel for their exempt use or purchase dyed diesel fuel for their exempt use. Report all values to the nearest gallon.
Report of Ex-Tax Diesel Fuel Transactions
Total gallons of undyed diesel fuel purchased ex-tax. Enter the total gallons of undyed diesel fuel purchased ex-tax. (Enter from Receipt Schedule 2A)
Total gallons of dyed diesel fuel purchased. Enter the total gallons of dyed diesel fuel purchased. (Enter from Receipt Schedule 2A)
Total gallons of both ex-tax undyed diesel fuel and dyed diesel fuel used off-highway. Enter the total gallons of ex-tax diesel fuel used off-highway.
Exempt Bus Operator Return
Total gallons of ex-tax diesel fuel used in exempt bus operations. Enter the total gallons of both dyed and ex-tax undyed diesel fuel used in exempt bus operations.
Note: If any fuel used in exempt bus operations is fuel in which tax has been paid, you cannot obtain a refund or credit on this return. You must contact your vendor and provide an exemption certificate to the vendor to obtain credit for any tax erroneously paid on your purchase.
Total gallons of ex-tax diesel fuel purchased and used in non-exempt bus operations. Enter the total gallons of ex-tax diesel fuel purchased and used in vehicles in non-exempt bus operations. These gallons include ex-tax diesel fuel used in charter and passenger stage operations. Tax-paid fuel used in non-exempt bus operations is not reportable on this return.
ATTACH RECEIPT SCHEDULE 2A
Attachments
To add the Receipt Schedule 2A, click on the “Add” button and upload document.
Receipt Schedule 2A, is included with every Exempt Bus Operator Diesel Fuel Tax Return. You must select a product code for the type of product reported and enter the product code on the schedule. Photocopy additional schedules as required, to report only one product code per page. For each schedule, complete the information in box (d) Product Code in the header of the schedule. Boxes (a) Company Name, (b) Account Number, (c) Schedule Code, and (e) Month/Year will be completed for you.
Do not complete columns 1 through 4, 9, and 10. Enter (5) Acquired From (Seller's Name), (6) Seller's Federal Employer Identification Number (FEIN) or CDTFA account number if FEIN is not available, (7) Document Date (mm/dd/yy), (8) Document Number (invoice or receipt number), and (11) Billed Gallons.
Only report purchases of dyed diesel fuel and/or undyed diesel fuel purchased ex-tax under an exemption certificate.
Diesel Fuel Product Codes
The diesel fuel tax is imposed on any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel powered highway vehicle. To obtain the latest information on product codes, please view our Product Code Table on the CDTFA website at CDTFA-810-FTB
Summary (the system will automatically calculate the items below)
Summary of Exempt Bus Operations
Total gallons of ex-tax diesel fuel used in exempt bus operations
Tax rate on ex-tax diesel fuel used in exempt bus operations
Tax due on ex-tax diesel fuel used in exempt but operations
Summary of Non-Exempt Bus Operations
Total gallons of ex-tax diesel fuel purchased and used in non-exempt bus operations
Tax rate on ex-tax diesel fuel used in non-exempt bus operations
Tax due on ex-tax diesel fuel used in non-exempt bus operations
Summary Totals
Penalty. A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.
Interest. Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.
Total amount due and payable
Your information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Government Entity Diesel Fuel Tax Return, CDTFA-501 - DG
GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
(User of Fuel Under Revenue and Taxation Code sections 60050, 60100 (a) (5) (D), and 60108)GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel Fuel Tax Law.
Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on the highway. You are allowed to use both dyed or undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on purchases of undyed diesel fuel. Purchases of dyed diesel fuel used on the highway must be reported and the tax paid with this return.
FILING REQUIREMENTS
The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A return must be filed even if no tax is due.
PAYMENTS
Payments by credit card and ACH debit can be made after you submit your return by selecting “Make a Payment”. If paying by check or money order, print a payment voucher after submitting your return. Make check or money orders payable to the California Department of Tax and Fee Administration. For more information about online payments, go to the CDTFA website and select “Make a Payment”.
DEFINITIONS
Government entity means this state and its political subdivisions, except for a political subdivision that is only an exempt bus operator.
Exempt bus operator is a transit district, transit authority, school district, community college district, or county superintendent of schools, as described in Revenue and Taxation Code sections 60039 and 60040.
Dyed diesel fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.
Undyed diesel fuel means diesel fuel that is not subject to United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements.
Highway means any road inside California that is publicly maintained and open to the public for motor vehicle travel. Roads that qualify as highways include both interstate freeways and publicly maintained surface streets. A road within a federal area such as a national forest or military reservation also qualifies as a highway, provided it is publicly maintained and open to the public.
Roads that do not qualify as highways include:
- A road within a national or state forest, such as a logging road, that is privately constructed or maintained
- A road in a federal area that is restricted from public use
- A publicly maintained or constructed roadway that is not open to public vehicular use, for example, a bike path, a freeway under construction, or a street closed for repairs
PREPARATION OF THE TAX RETURN
Report of Diesel Fuel Transactions (report all values to the nearest gallon)
Enter the following:
Total gallons of undyed diesel fuel at the start of the period.
Total gallons of dyed diesel fuel at the start of the period.
Total gallons of undyed diesel fuel purchased.
Total gallons of dyed diesel fuel purchased.
Total gallons of undyed diesel fuel sold.
Total gallons of dyed diesel fuel sold.
Government Entity Tax Return or Claim for Refund
Total gallons of undyed diesel fuel used.
Total gallons of dyed diesel fuel used.
Total gallons of diesel fuel used off-highway.
Taxable diesel fuel used on highway(the system will automatically calculate this item)
Diesel Fuel Tax Paid to Retail Vendors
Total tax paid fuel used. Total gallons of undyed fuel used times the tax rate per gallon. (the system will automatically calculate this item).
California diesel fuel tax paid to retail vendor on fuel (Calculated from the California Undyed Diesel Fuel Worksheet). Enter the amount of California diesel fuel tax paid to a retail vendor in California on the diesel fuel that is included in your total gallons of undyed diesel fuel used.
Summary (the system will automatically calculate the items below)
Taxable diesel fuel used on highway
Rate of tax per gallon
Total tax due on diesel fuel used on highway
California diesel fuel tax paid to retail vendor on fuel (calculated from the California Undyed Diesel Fuel Worksheet)
Amount of tax due or refund claimed
Penalty. A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.
Interest. Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.
Total amount due and payable or refund claimed
Your information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
International Fuel Tax Agreement - IFTA
INTERNATIONAL FUEL TAX AGREEMENT (IFTA) RETURN
(Diesel Fuel Tax Law & Use Fuel Tax Law, section 9401)GENERAL INFORMATION
IFTA is an agreement among states in the United States and provinces in Canada that simplifies fuel use tax reporting by motor carriers that travel both inside and outside California. In California, IFTA is administered by, the California Department of Tax and Fee Administration (CDTFA).
FILING REQUIREMENTS
You must file a completed California IFTA tax return each quarter through the CDTFA’s online services. You are required to file one IFTA quarterly tax return for your entire IFTA fleet, containing your miles traveled and fuel use in all member jurisdictions. The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A return must be filed even if the IFTA fleet did not operate and no tax is due.
PAYMENTS
Payments must be made by credit card and ACH debit after submitting your return by selecting “Make a Payment”.
DEFINITIONS
Base jurisdiction - The member jurisdiction where your qualified motor vehicles are licensed and where you file your IFTA return.
Fleet or IFTA Fleet - All qualified motor vehicles licensed by a carrier under IFTA
IFTA - International Fuel Tax Agreement
Motor fuels - All fuels used to propel qualified motor vehicles
Qualified motor vehicle - A motor vehicle used, designed, or maintained for the transportation of people or property, meeting any one of the qualifications listed below. Under IFTA, a qualified motor vehicle is one that:
- Has two axles and a gross vehicle or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- Has three or more axles (power unit only), regardless of weight; or
- Is used in a combination with a total weight of more than 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.
A recreational vehicle such as a motor home or a pickup with a camper is not considered a qualified motor vehicle when an individual uses it exclusively for personal pleasure. Vehicles used in connection with a business operation are not considered recreational.
Reporting period - One of the four quarterly calendar periods: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.
Total miles - The total of all taxable and nontaxable miles or kilometers traveled during the reporting period by every qualified vehicle in your IFTA fleet.
Total gallons or liters - The total gallons or liters of fuel placed in the fuel tank of every qualified vehicle in your IFTA fleet during the reporting period.
PREPARATION OF THE TAX RETURN
Questions - Select “YES” or “NO”
Are you filing a Non Operations Return?
Non IFTA Question - Select “YES” or “NO”
Did you travel through any Non-IFTA Jurisdictions?
- Alaska
- District of Columbia
- Hawaii
- Mexico
- Northwest Territories
- Nunavut
- Yukon Territory
Non IFTA Jurisdictions
Enter the following information:
Select all Non IFTA jurisdictions in which you traveled
Select fuel type used in each Non IFTA jurisdiction
Enter total miles traveled in each Non IFTA jurisdiction
Enter total gallons of fuel purchased in each Non IFTA jurisdiction
Ex-Tax Gallons Question – Select “YES” or “NO”
Do you have any ex-tax gallons for the quarter?
(Ex-tax gallons include any fuel purchased without paying tax at the time of purchase or taxes were paid but are unable to show proof)
- Tax not paid on fuel at the time of purchase
- Missing receipts on tax paid fuel
Ex-Tax Gallons
Enter the following information:
Select fuel type used
Enter number of ex-tax gallons purchased
Select reason for the ex-tax gallons
Enter any additional comments
Jurisdiction Details – Select “YES” or “NO”
Would you like to upload your Jurisdiction Schedule?
If YES, you will be prompted to upload your file. The jurisdiction schedule template can be found on the CDTFA website at www.cdtfa.ca.gov or by clicking on the link provided.
If NO, please enter the following information:
Select all IFTA jurisdictions in which you traveled.
Select fuel type used in each IFTA jurisdiction traveled.
Enter total miles traveled in each IFTA jurisdiction.
Enter tax paid gallons of fuel purchased in each IFTA jurisdiction - (do not include DEF and other fuels that are not placed in the fuel tanks that power the qualified motor vehicles)
MPG Calculation
Review the information entered on the previous page and MPG calculation for each fuel type.
Jurisdiction Summary (the system will automatically calculate the tax owed or tax credit)
Jurisdiction Detail shows the calculations for each jurisdiction based on the total miles and total tax paid gallons that were entered. Based on those figures, the system will calculate the average MPG for that quarter. The net taxable gallons (difference between what is purchased and what is used in a jurisdiction) are then multiplied by the tax rate in that jurisdiction. This will result in a tax due or a credit.
Summary (the system will automatically calculate the items below)
Subtotal Amount Due or Credit
Penalty. A $50 penalty or 10% (.10) of the tax due, whichever is greater, will be assessed if you are filing and/or paying after the due date of the return.
Interest. Interest is due on the tax if you are filing and/or paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your return and/or payment is late.
Total balance due or credit
Your information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Interstate User Diesel Fuel Tax Return, CDTFA-501 - DI
INTERSTATE USER DIESEL FUEL TAX RETURN
GENERAL INFORMATION
The California Department of Tax and Fee Administration is responsible for collecting the Interstate User Tax under the Diesel Fuel Tax Law (California Revenue and Taxation Code section 60115).
FILING REQUIREMENTS
Every person using diesel fuel to operate a qualified motor vehicle within and without this state shall pay a tax for every gallon of diesel fuel used in this state. If you are a carrier licensed under the Internaltional Fuel Tax Agreement, you must file the IFTA Quarterly Fuel Use Tax Report instead of this return for your IFTA fleet. If you are a carrier operating only in California and Mexico, you must file this return.
This return must be filed on or before the last day of the calendar month following the period for which the tax is due. If this return results in a tax credit, a refund will be processed. Credits may not be carried forward.
This return is for reporting diesel fuel only. (Persons who operate LPG or alcohol-fuel powered vehicles in California must contact the California Department of Tax and Fee Administration, Motor Carrier Office, at 1-800-400-7115 (TTY: 711).
Taxable Transactions
Number of miles operated in all states and Mexico by all your qualified motor vehicles subject to interstate user tax. For the purpose of calculating average miles per gallon, enter all miles operated in all states and Mexico by all qualified motor vehicles that are operated within and without this state. This includes qualified motor vehicles operated in California and Mexico. Do not include qualified motor vehicles included in your IFTA fleet. Include all trip miles operated, loaded and deadhead. Qualified motor vehicle means a motor vehicle used, designed or maintained for transporation of persons or property that (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounts or 11,797 kilograms, (b) has three or more axles regardless of weight, or (c) is used in combination, when the weight of that combination exceeds 26,000 pounts or 11,797 kilograms gross vehicle weight. A qualified motor vehicle does not include recreational vehicles when used excluseively for personal pleasure by an individual.
Gallons of diesel fuel used to operate all your qualified motor vehicles subject to interstate user tax. Enter the total gallons of diesel fuel used to operate all the qualified motor vehicles in all states and Mexico. (Report whole gallons only).
Miles operated in California by all your qualified motor vehicles subject to interstate user tax. Enter all miles operated in California by all qualified motor vehicles inlcuding all miles operated in all states and Mexico for which this return is filed, including any off-highway miles.
Tax paid gallons of diesel fuel purchased in California (Report whole gallons only)
Summary
Average miles per gallon of diesel fuel
Taxable gallons of diesel fuel used in California
Net taxable gallons on diesel fuel
Interstate user tax rate
Tax owed or amount to be refunded
Penalty. A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.
Interest. Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.
Total amount due and payable
Your information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Diesel Fuel Exempt Seller Claim for Refund
General Information
A diesel fuel exempt seller includes any person who is not a licensed ultimate vendor who exports or sells undyed diesel fuel for exempt purposes without collecting the diesel fuel tax reimbursement. You are also an exempt seller if you export or sell tax-paid diesel fuel to exempt customers (U.S. government, train operators, and others) and are not a licensed ultimate vendor or supplier of diesel fuel.
Note: An ultimate vendor purchases tax paid diesel fuel and makes exempt sales of undyed diesel fuel to ultimate purchasers, for use on a farm for farming purposes or for use in an exempt bus operation. Ultimate vendors making exempt sales to ultimate purchasers must be licensed as an ultimate vendor and file CDTFA-770-DV, Diesel Fuel Ultimate Vendor Report/Claim for Refund, to claim a refund of the tax paid purchases sold to an ultimate purchaser.
Registered diesel fuel exempt sellers may file claims for refund of the tax paid on undyed diesel fuel:
- For use outside California,
- Sold to the U.S. Government,
- Sold to train operators for use in a diesel-powered train or for other off-highway use, or
- Used in operations for purposes other than propelling vehicles on the highway in California.
You may file a claim for any of the exempt sales and uses stated above. The law allows for claims to be filed once a year. However, if your claim exceeds $750 for any calendar quarter, you may request to file your claims on a quarterly basis.
Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announces the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Diesel Fuel Tax.
Filing Requirements
Registered diesel fuel exempt sellers may file a Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel by logging into your online services account. You must report each claim for refund on your tax-paid sales of diesel fuel which was sold for exempt purposes and which you did not collect the tax reimbursement. Claims for exempt sales must be supported by schedules detailing all purchases of diesel fuel and all exempt sales.
If you are claiming a refund using a prior tax rate, you must have reported the claimed gallons as purchased at the prior tax rate and held in ending inventory through the period in which you are making the claim.
You must file your claim for refund:
- Within three years from the date the fuel was purchased, or
- If the tax was not invoiced at the time of the purchase of the diesel fuel, within six months after the receipt of an invoice for the tax, whichever period expires later.
For further guidance regarding tax-paid undyed diesel fuel exported, please see Regulation 1430, Shipments Out of State.
Schedule Preparation
There are two types of supporting schedules required for Diesel Fuel Exempt Seller tax refund claim: Receipt Schedule and Disbursement Schedule. You must use the appropriate schedule code(s) for each receipt and disbursement activity claimed, listed under the Refund Claim Schedules section of the CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules. Enter the schedule code for the activities on the Schedule tab of the FLT filing template (CDTFA-770-DZ-E). In addition to using a schedule code to describe the activity claimed, it must also indicate the type of product by entering the appropriate product code on the Schedule tab.
For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Refund Claim Schedules section.
You can find a list of codes used in schedule preparation can be located on our website, under the Guidelines section of the Motor Fuels Online Filing webpage.
File Attachment
On the Select a file to attach pop-up window:
- The file Type is defaulted to: Motor Fuels Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2024).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.
Review Totals
Do you agree with the refund calculated from the schedules?
The reported refund claimed amount from the file attachment may be different than the calculated refund claimed amount from the schedules.
If you agree to use the calculated refund amount from the schedules, select Yes and click Next.
If the calculated refund amount from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.
Resources
- Tax Guides for Motor Vehicle Fuel and Diesel Fuel Tax
- Motor Fuels Online Filing
- Online Filing Tutorial
- CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
- List of Codes Used in Schedule Preparation
Diesel Fuel Exempt User Claim for Refund
General Information
A diesel fuel exempt user includes any person who purchases tax-paid diesel fuel and uses it in a nontaxable manner.
Note: A diesel fuel exempt user does not include ultimate purchasers, such as farmers and exempt bus operators. Refunds of tax on these types of uses can only be claimed by the fuel supplier. Ultimate purchasers must seek reimbursement of the tax paid from their supplier.
The most common nontaxable uses of tax-paid diesel fuel include operating:
- Stationary equipment
- Vessels or watercraft
- Construction equipment off-highway when it is exempt from DMV registration
- Other vehicles off-highway
- Vehicles on highways under the jurisdiction of the U.S. Department of Agriculture (for example, National Forest roads)
- Auxiliary equipment. Equipment, accessories, or amenities other than equipment used to operate a motor vehicle upon a highway in California, which is operated from the same fuel tank as the motor vehicle, is considered auxiliary equipment. Equipment powered from a separate fuel source or tank that is used to operate the motor vehicle would not be considered auxiliary equipment.
Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announces the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage, under Diesel Fuel Tax.
Safe-Harbor Percentages
Safe-harbor percentages are amounts of fuel presumed to be the percentages of diesel fuel used in the operation of auxiliary equipment on diesel powered motor vehicles. Safe-harbor percentages must be applied to diesel fuel consumption by auxiliary equipment type. Off-highway use is included in the safe-harbor percentages.
Filing Requirements
Registered diesel fuel exempt users may file a Diesel Fuel Claim for Refund on Nontaxable Uses, of tax paid on undyed diesel fuel used in an exempt manner. A claim for refund may be filed once a year for any amount, or at the end of any calendar quarter if the claim is at least $750.
You must file your claim for refund:
- Within three years from the date the fuel was purchased, or
- If the tax was not invoiced at the time of the purchase of the diesel fuel, within six months after the receipt of an invoice for the tax, whichever period expires later.
Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this claim. Refer to the Schedule Preparation section below for more information. Failure to properly complete the appropriate schedules will result in your refund claim not being accepted, and all accompanying documents will be returned to you.
Schedule Preparation
There are two types of supporting schedules required for Diesel Fuel Claim for Refund on Nontaxable Uses: Receipt Schedule and Disbursement Schedule. You must use the appropriate schedule code(s) for each receipt and disbursement activity claimed, listed under the Refund Claim Schedules section of the CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules. Enter the schedule code for your activities on the Schedule tab of the FLT filing template (CDTFA-770-DU-E). In addition to a schedule code to describe the activity claimed, you must also indicate the type of product by entering the appropriate product code on the Schedule tab.
For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Refund Claim Schedules section.
List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.
File Attachment
On the Select a file to attach pop-up window:
- The file Type is defaulted to: Motor Fuels Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2024).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.
Review Totals
Do you agree with the refund calculated from the schedules?
The reported refund amount claimed from the file attachment may be different than the calculated refund amount claimed from the schedules.
If you agree to use the refund amount calculated from the schedules, select Yes and click Next.
If the calculated refund amount from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.
Resources
- Refund Claims for Diesel Fuel and Motor Vehicle Fuel Tax
- Motor Fuels Online Filing
- Online Filing Tutorial
- CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
- List of Codes Used in Schedule Preparation
Diesel Fuel Ultimate Vendor Report/Claim for Refund
General Information
An ultimate vendor is a person who sells tax-paid undyed diesel fuel without charging tax to ultimate purchasers (farmers who use diesel fuel on a farm for farming purposes and exempt bus operators who use diesel fuel in exempt bus operations) who provide an exemption certificate. As a licensed ultimate vendor of diesel fuel in California, you may be reimbursed for tax you paid on undyed diesel fuel you subsequently sold without tax to ultimate purchasers, including farmers who use fuel on a farm for farming purposes and exempt bus operators who use the fuel in exempt bus operations. You may also request a refund of the tax paid on undyed diesel fuel you exported outside California, sold to the U.S. Government and its agencies or instrumentalities, sold to train operators, and on tax-paid undyed diesel fuel you used for purposes other than operating vehicles on highways in California.
Note: Every July 1, the diesel fuel tax rate is adjusted based on changes in the California Consumer Price Index. The California Department of Tax and Fee Administration (CDTFA) generally announce the adjusted rate by the preceding May 1. Due to this annual rate adjustment, you may have transactions at several different tax rates. The diesel fuel tax rate is located on the Special Taxes and Fees Tax Rates webpage under Diesel Fuel Tax.
Filing Requirements
Every licensed diesel fuel ultimate vendor is required to file the Diesel Fuel Ultimate Vendor Report/Claim for Refund and schedules (if applicable), reporting all diesel fuel purchases and sales or uses that qualify for a refund during the reporting period, on or before the last day of the calendar month, following the reporting period.
On the report, you may file claims for refund of the tax paid on undyed diesel fuel:
- subsequently sold without tax to ultimate purchasers, including:
- farmers who use fuel on a farm for farming purposes, and
- exempt bus operators who use the fuel in exempt bus operations,
Note: With CDTFA’s approval, you may file a weekly claim for refund on sales to ultimate purchasers by submitting a Diesel Fuel Tax Claim for Refund-Sales to Ultimate Purchasers (CDTFA-770-DVW). However, any exempt sales for the last week of the month must be claimed on the Diesel Fuel Ultimate Vendor Report/Claim for Refund (CDTFA-770-DV).
Note: If you are both an ultimate vendor and a supplier, you will only need a supplier account. You can take a credit for refunds due to you as an ultimate vendor on your supplier return, CDTFA-501-DD, Supplier of Diesel Fuel Tax Return.
You must file your claim for refund:
- within three years from the date the fuel was purchased, or
- if the tax was not invoiced at the time of the purchase of the diesel fuel, within six months after the receipt of an invoice for the tax, whichever period expires later.
Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this report/claim. Refer to the Schedule Preparation section below for more information. Failure to properly complete the schedules will result in your refund claim not being accepted, and the report and all accompanying documents will be returned to you.
A report must be filed for each reporting period even if you do not have any exempt transactions to report or refunds to claim. Failure to file the report will result in a delay in processing any refunds.
Schedule Preparation
There are two types of supporting schedules required for the Diesel Fuel Ultimate Vendor Report/Claim for Refund: Receipt Schedule and Disbursement Schedule. You must use the appropriate schedule code(s) for each receipt and disbursement activity claimed, listed under the Refund Claim Schedules section of the CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules. Enter the schedule code for your activities on the Schedule tab of the FLT filing template (CDTFA-770-DV-E or CDTFA-770-DVW-E (weekly)). In addition to a schedule code to describe the activity claimed, you must also indicate the type of product by entering the appropriate product code on the Schedule tab.
For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Refund Claim Schedules section.
List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.
File Attachment
On the Select a file to attach pop-up window:
- The file Type is defaulted to: Motor Fuels Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123–456789, Period Jan. 2024).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing , please visit our website.
Review Totals
Do you agree with the refund calculated from the schedules?
The reported refund claimed from the file attachment may be different than the calculated refund claimed from the schedules.
If you agree to use the refund calculated from the schedules, select Yes and click Next.
If the calculated refund from the schedules is incorrect, do not proceed. You must first correct and resubmit the file attachment. Select the Previous button and follow the instructions to resubmit a corrected file attachment.
Resources
- Tax Guide for Motor Vehicle Fuel and Diesel Fuel Tax
- Ultimate Vendor webpage
- Motor Fuels Online Filing
- Online Filing Tutorial
- CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
- List of Codes Used in Schedule Preparation
Petroleum Carrier Report
General Information
All licensed petroleum common carriers (vessel, barge, pipeline, and train operators) are required to report receipts and deliveries (transports) of liquid petroleum product for product movements originating and/or terminating in California. (Revenue and Taxation Code (R&TC) 7652.7 and 7652.8)
Filing Requirements
Every licensed petroleum common carrier is required to file the Petroleum Carrier Report and schedules, reporting every gallon of petroleum fuel product received or delivered during the reporting period. The report and schedules are due on or before the last day of the calendar month following the reporting period. Vessel, barge, and pipeline operators must report all petroleum products received at or delivered to California terminals or refineries. Train operators must report all movements of petroleum products that originate and/or terminate in the state. (R&TC 7652.7 and 7652.8)
A report must be filed for each reporting period even if you do not have any activity to report. Failure to file a report may result in revocation of your Petroleum Common Carrier account and be subject to a $50 reinstatement fee (R&TC 7510).
A copy of the report and schedules must be retained on the licensed premises for verification by CDTFA auditors.
Schedule Preparation
Schedule 14D-Carrier Receipts and Schedule 14E-Carrier Deliveries must be submitted with every Petroleum Carrier Report to support applicable activities during the reporting period. Use schedule code 14D to report the receipt, and schedule code 14E to report the delivery of liquid petroleum product transported by vessel, pipeline, or train received from or delivered to a location in California.
For detailed information regarding preparation of the schedules, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Information Report Schedules section.
List of codes used in schedule preparation can be located on our website, under Guidelines of the Motor Fuels Online Filing webpage.
Reporting Origin and Destination
For each bulk movement of a reportable product, enter the point of origin on Schedule 14D transactions and the point of destination on Schedule 14E transactions.
- When the origin or destination is a terminal, enter the IRS Terminal Control Number (TCN) issued for that terminal.
- When the origin or destination is other than a terminal (importation or exportation), enter the two-character U.S. Postal Service abbreviation for the origin or destination location. Refer to CDTFA-810-FTC, Postal Abbreviations Table, located on our website for a list of valid postal codes.
- Train operators should report the origination and destination city and state for each transaction when the origination or destination is not an IRS approved terminal with a TCN.
File Attachment
To submit your CDTFA-506-PC-E, Petroleum Carrier Report, click the Add button to upload the file attachment.
On the Select a file to attach pop-up window:
- Click the Type drop-down menu and select the appropriate file type. Available options to select from:
- EDI Attachment (Electronic Data Interchange)
- IRS EDI Attachment
- Motor Fuels Flat File (FLT)
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit our website.
Resources
- Tax Guide for Motor Fuel Taxes
- Motor Fuels Online Filing
- Online Filing Tutorial
- CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
- CDTFA-810-FTC, Postal Abbreviations Table
Terminal Operator Information Report
General Information
The Terminal Operator Information Report allows terminal operators to report receipts and disbursements of liquid petroleum products to and from each approved terminal.
To obtain the latest information on any product codes or if you need help completing this return, visit our website at www.cdtfa.ca.gov, or contact our Customer Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available Monday through Friday, 7:30 a.m. to 5:00 p.m., (Pacific time) except state holidays.
Filing Requirements
You must file a report with the California Department of Tax and Fee Administration (CDTFA) and report every gallon of liquid petroleum products you received or disbursed at a California terminal rack or California fuel production facility for the reporting period. You must file a separate report for each approved terminal that has a unique IRS terminal control number (TCN) and any registered fuel production facility. The report must be filed on or before the last day of the calendar month following the reporting period to which it relates. You must file a report even if you have no activity for the reporting period.
Preparation of Schedules
There are three types of supporting schedules included with every Terminal Operator Information Report; an ending inventory schedule (Schedule 15C – Ending Inventory by Product Code); a receipt schedule (Schedule 15A – Terminal Operator Receipts); and a disbursement schedule (Schedule 15B – Terminal Operator Disbursements by Position Holder).
File Attachment
In order to submit your CDTFA-506-PO-E, Terminal Operator Information Report, please upload the file attachment by selecting the Add button and choosing the appropriate attachment type: Motor Fuels Flat File (FLT), Electronic Data Interchange (EDI), or IRS EDI, in the Type drop down. Next, enter a description of the file under “Description.”
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit our website.
After you select a file to attach, and input the required information, click Save, then Next.
Resources
- Online Return Filing Tutorial
- Tax Guide for Motor Fuel Taxes
Petroleum Train Operator Report
General Information
Train operators in California are required to report all exempt purchases of undyed diesel fuel, dyed diesel fuel, and motor vehicle fuel for use in this state. (Revenue and Taxation Code (R&TC) 60107 and 7403.2)
Filing Requirements
Every train operator is required to file the Train Operator Information Report and schedule (if applicable), reporting the total gallons of undyed diesel fuel, dyed diesel fuel, and motor vehicle fuel purchased tax exempt for use in California during the reporting period, on or before the last day of the calendar month following the reporting period (R&TC 60107 and 7403.2).
A report must be filed for each reporting period even if you do not have any activity to report. Failure to file a report may result in revocation of your Petroleum Train Operator account and a $50 reinstatement fee (R&TC 60185 and 7510).
A copy of the report and schedule should be retained for verification by CDTFA auditors.
Schedule Preparation
Schedule TO-Receipts Schedule Train Operator must be submitted with the Train Operator Information Report to support applicable activities during the reporting period. For detailed information on the preparation of the schedule, please refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, Information Report Schedules section.
Initial Question
Did you have any exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period?
If you had exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period, select Yes and complete Schedule TO-Receipts Schedule Train Operator schedule.
If you did not have exempt purchases of undyed diesel fuel, dyed diesel fuel, or motor vehicle fuel for use in California during this reporting period, select No.
File Attachment
To submit your CDTFA-506-PT-E, Train Operator Information Report (Schedule TO), click the Add button to upload the Flat (FLT) file attachment.
On the Select a file to attach pop-up window:
- Enter a description of the file in the Description field (for example: Account 123-456789, Period Jan. 2023).
- Click the Choose File button and follow the prompts to select and upload the file.
- Once you have completed all required information, click the Save button.
Click the Next button to proceed to the next screen.
For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) files, sample files, and other useful information related to motor fuels online filing, please visit our website.
- The information displayed on the next screen, Summary, was calculated from the uploaded receipt schedule. If the calculated “total gallons” is incorrect, do not proceed. You must first correct and resubmit the file attachment.
- If filing an amended return, only report transactions that occurred within the reporting period.
Resources
- Tax Guide for Motor Fuel Taxes
- Motor Fuels Online Filing
- Online Filing Tutorial
- CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules
- List of Codes Used in Schedule Preparation
Use Fuel Tax
Exempt Bus Operator Use Fuel Tax Return, CDTFA-501 - AB
INSTRUCTIONS FOR EXEMPT BUS OPERATOR USE FUEL TAX RETURN
GENERAL INFORMATION
Exempt bus operators must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles):
- Compressed natural gas (CNG)
- Liquid natural gas (LNG)
- Liquefied petroleum gas (LPG)
- Dimethyl ether (DME)
- Dimethyl ether-liquefied petroleum blend (DME-LPG blend)
- Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
- Kerosene, distillate, stove oil, and other fuels
- Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel tax (for example, blended alcohol fuels containing more than 15 percent (0.15) gasoline are subject to the motor vehicle fuel tax, not the use fuel tax)
For the privilege of operating vehicles powered by fuels described above on state highways and freeways, an exempt bus operator (see Regulation 1323 for definitions of transit service and transit operator for entities and services that qualify for the transit partial exemption), shall make a payment equal to one cent ($0.01) for each gallon of fuel used in exempt operations.
FILING REQUIREMENTS
Users of fuel subject to the use fuel tax must file returns (RTC section 8752). An exempt bus operator is a user of fuel subject to the use fuel tax. The return and payment are due on the last day of the month following the end of the reporting period. Payments should be made payable to the California Department of Tax and Fee Administration (CDTFA). A return must be filed for each period even if no fuel was used during the period. Retain invoices for deliveries of fuel subject to the use fuel tax, into the fuel tank or tanks of each vehicle operated by you and for each delivery into your bulk storage tank or tanks. You should keep detailed records to support the information submitted on your returns (Regulation 1332).
Returns are also required to be filed by the owners and operators of vehicles that use the above fuels in commercial vehicles weighing less than 7,000 pounds who are paying the annual flat rate tax. Additionally, annual flat rate decal holders must provide written representation to fuel vendors that the annual flat rate tax has been paid and the fuel seller is not liable for collecting and paying those taxes.
Which fuel types are you filing for?
Select “Yes” or “No”
Compressed Natural Gas (CNG)?
Liquid Natural Gas (LNG)?
Liquefied Petroleum Gas (LPG)?
Dimethyl ether (DME)?
Dimethyl ether-liquefied petroleum gas blend (DME-LPG blend)?
Alcohol Fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)?
Kerosene, Distillate, Stove Oil, and other fuels?
Schedule A – Compressed Natural Gas (Report all values to the nearest Unit)
Total units of CNG used in motor vehicles
Nontaxable Use of Fuel
CNG used in vehicles operated outside of California
CNG used in vehicles operated off-highway in California
CNG used on highways in California under jurisdiction of U.S. Department of Agriculture
CNG used in vehicles for which the annual flat tax has been paid
Other nontaxable use of CNG
Total nontaxable use of CNG (the system will automatically calculate this item)
Compressed Natural Gas
Note: The system will automatically calculate the items below unless otherwise noted.
Total units of CNG used in motor vehicles
Total nontaxable use of CNG
Taxable use of CNG
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
CNG used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per unit on CNG used in exempt bus operations
Total tax on exempt use of CNG shown in line “c” above
Tax rate per unit of CNG used in non-exempt bus operations
Tax on use of CNG in non-exempt operations
Tax paid to California vendors on CNG (If applicable, enter amount on this line)
Balance of tax
Schedule A – Liquefied Natural Gas (report all values to the nearest unit)
Total units of LNG used in motor vehicles
Nontaxable use of fuel
LNG used in vehicles operated outside of California
LNG used in vehicles operated off-highway in California
LNG used on highways in California under jurisdiction of U.S. Department of Agriculture
LNG used in vehicles for which the annual flat rate tax has been paid
Other nontaxable use of LNG
Total nontaxable use of LNG (the system will automatically calculate this item)
Liquefied Natural Gas
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of LNG used in motor vehicles
Total nontaxable use of LNG
Taxable use of LNG
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
LNG used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per unit on LNG used in exempt bus operations
Total tax on exempt use of LNG shown in line “c” above
Tax rate per unit of LNG used in non-exempt bus operations
Tax on use of LNG in non-exempt operations
Tax paid to California vendors on LNG (If applicable, enter amount on this line)
Balance of tax
Schedule A – Liquefied Petroleum Gas, Dimethyl Ether (DME), and DME-LPG Blends (Report all values to the nearest Gallon)
Total gallons of LPG, DME, and DME-LPG blends used in motor vehicles
Nontaxable use of fuel
LPG, DME, and DME-LPG blends used in vehicles operated outside of California
LPG, DME, and DME-LPG blends used in vehicles operated off-highway in California
LPG, DME, and DME-LPG blends used on highways in California under jurisdiction of U.S. Department of Agriculture
LPG, DME, and DME-LPG blends used in vehicles for which the annual flat rate tax has been paid
Other nontaxable use of LPG, DME, and DME-LPG blends
Total nontaxable use of LPG, DME, and DME-LPG blends (the system will automatically calculate this item)
Liquefied Petroleum Gas, Dimethyl Ether (DME), and DME-LPG Blends
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of LPG, DME, and DME-LPG blends used in motor vehicles
Total nontaxable use of LPG, DME, and DME-LPG blends
Taxable use of LPG, DME, and DME-LPG blends
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
LPG, DME, and DME-LPG blends used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per gallon on LPG, DME, and DME-LPG blends used in exempt bus operations
Total tax on exempt use of LPG, DME, and DME-LPG blends shown in line “c” above
Tax rate per gallon of LPG, DME, and DME-LPG blends used in non-exempt bus operations
Tax on use of LPG, DME, and DME-LPG blends in non-exempt operations
Tax paid to California vendors on LPG, DME, and DME-LPG blends (If applicable, enter amount on this line)
Balance of tax
Schedule A – Alcohol Fuels (Report all values to the nearest gallon)
Total gallons of Alcohol Fuels used in motor vehicles
Nontaxable Use of Fuel
Alcohol Fuel used in vehicles operated outside of California
Alcohol Fuel used in vehicles operated off-highway in California
Alcohol Fuel used on highways in California under jurisdiction of U.S. Department of Agriculture
Other nontaxable use of alcohol fuel
Total nontaxable use of Alcohol Fuel (the system will automatically calculate this item)
Alcohol Fuels
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of Alcohol Fuels used in motor vehicles
Total nontaxable use of Alcohol Fuels
Taxable use of Alcohol Fuels
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
Alcohol Fuels used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per gallon on Alcohol Fuels used in exempt bus operations
Total tax on exempt use of Alcohol Fuels shown in line “c” above
Tax rate per gallon of Alcohol Fuels used in non-exempt bus operations
Tax on use of Alcohol Fuels in non-exempt operations
Tax paid to California vendors on Alcohol Fuels (If applicable, enter amount on this line)
Balance of tax
Schedule A – Kerosene, Distillate, Stove Oil, and Other Fuels (report all values to the nearest gallon)
Total gallons of Kerosene, Distillate, Stove Oil, and other fuels used in motor vehicles
Nontaxable Use of Fuel
Kerosene, Distillate, Stove Oil, and other fuels used in vehicles operated outside of California
Kerosene, Distillate, Stove Oil, and other fuels used in vehicles operated off-highway in California
Kerosene, Distillate, Stove Oil, and other fuels used on highways in California under jurisdiction of U.S. Department of Agriculture
Other nontaxable use of Kerosene, Distillate, Stove Oil, and other fuels
Total nontaxable use of Kerosene, Distillate, Stove Oil, and other fuels (the system will automatically calculate this item)
Kerosene, Distillate, Stove Oil, and other fuels
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of Kerosene, Distillate, Stove oil, and other fuels used in motor vehicles
Total nontaxable use of Kerosene, Distillate, Stove oil, and other fuels
Taxable use of Kerosene, Distillate, Stove oil, and other fuels
Fuel used in qualifying exempt manner
- Local Transit Services (If applicable, enter amount on this line)
- School Bus Transit (If applicable, enter amount on this line)
- Total
Kerosene, Distillate, Stove oil, and other fuels used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations
Tax rate per gallon on Kerosene, Distillate, Stove oil, and other fuels used in exempt bus operations
Total tax on exempt use of Kerosene, Distillate, Stove, and other fuels oil shown in line “c” above
Tax rate per gallon of Kerosene, Distillate, Stove oil, and other fuels used in non-exempt bus operations
Tax on use of Kerosene, Distillate, Stove oil, and other fuels in non-exempt operations
Tax paid to California vendors on Kerosene, Distillate, Stove, and other fuels (If applicable, enter amount on this line)
Balance of tax
Summary (the system will automatically calculate the items below)
Total tax due or refund claimed
Penalty: A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.
Interest: Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.
Total amount due and payable
Your information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
User Use Fuel Tax Return, CDTFA-501 - AU
USER USE FUEL TAX RETURN
GENERAL INFORMATION
Fuel users must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles):
- Compressed natural gas (CNG)
- Liquid natural gas (LNG)
- Liquefied petroleum gas (LPG)
- Dimethyl ether (DME)
- Dimethyl ether-liquefied petroleum gas blend (DME-LPG blend)
- Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
- Kerosene, distillate, stove oil, and other fuels
- Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel tax (for example, blended alcohol fuels containing more than 15 percent (0.15) gasoline are subject to the motor vehicle fuel tax, not the use fuel tax)
You must have a user use fuel permit and file returns if you operate on California highways a vehicle that weighs, unladen, over 7,000 pounds and is powered by fuels described above. Returns are also required to be filed by the owners and operators of vehicles that use the above fuels in commercial vehicles weighing less than 7,000 pounds who are paying the annual flat rate tax. Additionally, annual flat rate decal holders must provide written representation to their fuel vendors that the annual flat rate tax has been paid and that the fuel seller is not liable for collecting and paying those taxes (Revenue and Taxation Code (R&TC) section 8608 and 8701).
FILING REQUIREMENTS
Users of fuel subject to the use fuel tax must file returns. The return and payment are due on the last day of the month following the end of the reporting period (R&TC 8752). Payments should be made payable to the California Department of Tax and Fee Administration (CDTFA). A return must be filed for each period even though no fuel may have been used during the period. Retain invoices for deliveries of fuel subject to the use fuel tax, into the fuel tank or tanks of each vehicle operated by you and for each delivery into your bulk storage tank or tanks. You should keep detailed records to support the information on your returns (Regulation 1332).
Complete Appropriate Schedules
You must first complete the applicable schedules. Information from these schedules is used to complete parts of the return.
Which fuel types will you be reporting? (Select “Yes” or “No” to the following questions)
Compressed Natural Gas? (CNG)
Liquid Natural Gas (LNG)?
Liquefied Petroleum Gas (LPG)?
Dimethyl Ether (DME)?
Dimethyl Ether-Liquefied Petroleum Gas Blends (DME-LPG blends)?
Kerosene, Distillate, Stove Oil, and other fuels?
Click on “Save Draft” and click “Next” to go forward
Schedule A - Compressed Natural Gas Nontaxable Use of Fuel (report all values to the nearest whole unit)
CNG used in vehicles operated outside of California
CNG used in vehicles operated off-highway in California
CNG used on highways in California under jurisdiction of U.S. Department of Agriculture
CNG used in vehicles for which the annual flat tax has been paid
Other nontaxable use of CNG
Total nontaxable use of CNG (the system will automatically calculate this item)
Compressed Natural Gas Taxable Information (report all values to the nearest whole unit)
CNG from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
CNG purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
Note: The system will automatically calculate the items below unless otherwise noted.
Total units of CNG used in motor vehicles
Total nontaxable use of CNG (calculated from Schedule A)
Taxable CNG used
Tax Rate per unit
California use fuel tax paid to vendors of CNG included in the total units of CNG used in motor vehicles (as reported above). If applicable, enter amount on this line.
Balance of tax
Schedule A – Liquid Natural Gas Nontaxable Use of Fuel (report all values to the nearest whole unit)
LNG used in vehicles operated outside of California
LNG used in vehicles operated off-highway in California
LNG used on highways in California under jurisdiction of U.S. Department of Agriculture
LNG used in vehicles for which the annual flat rate tax has been paid
Other nontaxable use of LNG
Total nontaxable use of LNG (the system will automatically calculate this item)
Liquid Natural Gas Taxable Information (report all values to the nearest whole unit)
LNG from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
LNG purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
Note: The system will automatically calculate the items below unless otherwise noted.
Total units of LNG used in motor vehicles
Total nontaxable use of LNG (calculated from Schedule A)
Taxable LNG used
Tax rate per unit
California LNG paid to vendors on LNG included in the total units of LNG used in motor vehicles (as reported above). If applicable, enter amount on this line.
Balance of tax
Schedule A – Liquefied Petroleum Gas (LPG), Dimethyl Ether (DME), and DME-LPG blends Nontaxable Use of Fuel (report all values to the nearest gallon)
LPG, DME, and DME-LPG blends used in vehicles operated outside of California
LPG, DME, and DME-LPG blends used in vehicles operated off-highway in California
LPG, DME, and DME-LPG blends used on highways in California under jurisdiction of U.S. Department of Agriculture
LPG, DME, and DME-LPG blends used in vehicles for which the annual flat rate tax has been paid
Other nontaxable use of LPG, DME, and DME-LPG blends
Total nontaxable use of LPG, DME, and DME-LPG blends (the system will automatically calculate this item)
Liquefied Petroleum Gas (LPG), Dimethyl Ether (DME), and DME-LPG Blends Taxable Information (report all values to the nearest whole unit)
LPG, DME, and DME-LPG blends from bulk storage placed in fuel tanks of motor vehicle operated by you (include fuel furnished to a lessee of your vehicles)
LPG, DME, and DME-LPG blends purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of LPG, DME, and DME-LPG blends used in motor vehicles
Total nontaxable use of LPG, DME, and DME-LPG blends (calculated from Schedule A)
Taxable LPG, DME, and DME-LPG blends used
Tax rate per gallon
California use fuel tax paid to vendor on fuel included in the total gallons of fuel used in motor vehicles as reported above. If applicable, enter amount on this line.
Balance of tax
Schedule A – Alcohol Fuels Nontaxable Use of Fuel (report all values to the nearest gallon)
Alcohol Fuels used in vehicles operated outside of California
Alcohol Fuel used in vehicles operated off-highway in California
Alcohol Fuel used on highways in California under jurisdiction of U.S. Department of Agriculture
Other nontaxable use of alcohol fuel
Total nontaxable use of Alcohol Fuel (the system will automatically calculate this item)
Alcohol Fuels Taxable Information (report all values to the nearest gallon)
Alcohol fuel from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
Alcohol Fuel purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)
Note: The system will automatically calculate the items below unless otherwise noted.
Total gallons of alcohol fuel used in motor vehicles
Total nontaxable use of alcohol fuel (calculated from Schedule A)
Taxable alcohol fuel used
Tax rate per gallon
California use fuel tax paid to vendor on fuel included in the total gallons of fuel used in motor vehicles as reported above. If applicable, enter amount on this line.
Balance of tax
Schedule A – Kerosene, Distillate, Stove Oil, and other fuels Nontaxable Use of Fuel (report all values to the nearest gallon)
Kerosene, Distillate, Stove Oil, and other fuels used in vehicles operated outside of California
Kerosene, Distillate, Stove Oil, and other fuels used in vehicles operated off-highway in California
Kerosene, Distillate, Stove Oil, and other fuels used on highways in California under jurisdiction of U.S. Department of Agriculture
Other nontaxable use of Kerosene, Distillate, Stove Oil, and other fuels
Total nontaxable use of Kerosene, Distillate, Stove Oil, and other fuels (the system will automatically calculate this item)
Kerosene, Distillate, Stove Oil, and other fuels Taxable Information (report all values to the nearest gallon)
Kerosene, Distillate, Stove Oil, and other fuels from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)
Kerosene, Distillate, Stove Oil, and other fuels purchased and delivered into fuel tanks of motor vehicles operated by you (include fuel furnished by you for a lessee of your vehicles)
Note: The system will automatically calculate the items below unless otherwise noted)
Total gallons of Kerosene, Distillate, Stove Oil, and other fuels used in motor vehicles
Total nontaxable used of Kerosene, Distillate, Stove Oil, and other fuels (calculated from Schedule A)
Taxable Kerosene, Distillate, Stove Oil, and other fuels used
Tax rate per gallon
California use fuel tax paid to vendor on fuel included in the total gallons of fuel used in motor vehicles as reported above. If applicable, enter amount on this line.
Balance of tax
Summary (the system will automatically calculate the items below)
Total tax due or refund claimed
Penalty: A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.
Interest: Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.
Total amount due
Your information
I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Vendor Use Fuel Tax Return, CDTFA-501 - AV
VENDOR USE FUEL TAX RETURN
GENERAL INFORMATION
Fuel vendors must file this return to report sales of the following types of fuels (when sold and delivered into the fuel tanks of motor vehicles):
- Compressed natural gas (CNG)
- Liquid natural gas (LNG)
- Liquefied petroleum gas (LPG)
- Dimethyl ether (DME)
- Dimethyl ether-liquefied petroleum gas blends (DME-LPG blends)
- Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
- Kerosene, distillate, and stove oil
- Any fuel used or suitable for use in a motor vehicle, other than fuel subject to the diesel fuel tax or the motor vehicle fuel license tax
Fuel vendors who sell and deliver the fuels described above into the tanks of motor vehicles must obtain a permit to collect and report use fuel tax for such sales (note exemptions below). Vendors must also provide purchasers (users) with a receipt for each sale (R&TC 8732). The receipt must show the name and address of the user (the sales invoice when paid constitutes a receipt) (Regulation 1332).
FILING REQUIREMENTS
Vendors must file returns. The return and tax payment are due on the last day of the month following the end of the reporting period. A vendor shall maintain complete records of all sales or other dispositions including self-consumed fuel, inventories, purchases, receipts, and tank gaugings or meter readings, of liquefied petroleum gas, and any other fuel the use of which is subject to the use fuel tax (Regulation 1332).
Complete Appropriate Schedules
You must first complete the applicable schedules. Information from these schedules will be used to complete parts of the return.
Which Schedules should you complete?
Select “Yes” or “No” to the following questions.
Did you sell or deliver fuel? (schedule A)
Did you sell to users authorized to purchase ex-tax fuel under regulations 1319 and 1320? (Schedule B)
Would you like to report tax credit on bad debt losses? (Schedule C)
Would you like to report tax recoveries on bad debt losses? (Schedule D)
Would you like to report delinquent or uncollectable accounts? (Schedule E)
Schedule A – Fuel Sold and Delivered into Fuel Tanks of Motor Vehicle by Location for Registered Sites
Use this schedule to report by business address the number of units/gallons sold and delivered into fuel tanks of motor vehicles for each fuel type. The five digit Site ID for each location and the full address for the location being reported is listed on the schedule. Complete this table by entering Units of Gallons, rounding to the nearest whole number.
Schedule B - Sales to Users Authorized to Purchase Ex-Tax Fuel under Regulations 1319 and 1320
Use this schedule to report sales of fuel for which you did not collect use fuel tax (fuel sold and delivered into the fuel tanks of motor vehicles with a valid CDTFA-108, Authorization to Sell Fuel Without Collecting Use Fuel Tax.) Complete this table by clicking on "Add a Record" entering Units of Gallons, rounding to the nearest whole number to the applicable sections.
Enter the following:
User's Permit Number
(Click button to Verify Address)
Compressed Natural Gas (Total Number of Units)
Liquid Natural Gas (Total Number of Units)
Liquefied Petroleum Gas, Dimethyl Ether, Dimethyl Ether-Liquefied Petroleum Gas Blends (Total Number of Units)
Alcohol Fuels (Total Number of Gallons)
Kerosene, Distillate, Stove Oil, and other fuels (Total Number of Gallons)
Click on the “Add” button.
Schedule C - Tax Credit on Bad Debt Losses
Use this schedule to report any amount of tax that you have been unable to collect from users. The credit should be taken on the return for the period the account is charged off for income tax purposes. Vendors using the reserve method to account for bad debts should take the credit on the return for the period in which the account was charged against the reserve. To claim this credit you must have reported and paid the tax on a return filed by you with the CDTFA and you must have filed CDTFA-120, Notice of Credit for Bad Debt Losses, (refer to Schedule E), and have written off the account as a bad debt for income tax purposes. You can claim a credit only for the amount of tax that applies to the unpaid portion of the account.
Complete this table by clicking on “Add a Record”
Enter the following:
User's Permit Number
(Click button to Verify Address)
Gallons or Units (Total Number of Gallons or Units)
Amount of Delinquent Tax
Click on the “Add” button.
Schedule D - Tax Recoveries on Bad Debt Losses
Use this schedule to report recoveries of delinquent tax payments for users (accounts previously reported on Schedule C as bad debt losses).The tax collected must be included on the return for the period due which the collection is made. When an account of the purchaser is no longer delinquent or amounts remaining unpaid over 60 days have been cleared and the vendor is satisfied that the remainder of the account will be paid, the vendor should complete CDTFA-120, Notice of Credit for Bad Debt Losses, by indicating the payment received. No tax credit is allowable for any portion of a debt recovered that is retained by or paid to any person as compensation for services or expenses in collecting the account.
Complete this table by clicking on “Add a Record”
Enter the following:
User's Permit Number
(Click button to Verify Address)
Amount of Tax Recovered
Click on the “Add” button.
Schedule E – Delinquent or Uncollectable Accounts
Use this schedule to report any amounts unpaid arising from the sale of fuel or delinquent accounts on which you have been unable to collect payment. For each delinquent account you must complete CDTFA-120, Notice of Credit for Bad Debt Losses. Retain a copy for your records. Attach a copy to your return. In order to properly report all delinquent accounts you need to complete CDTFA-120 within 90 days of the end of the calendar month that the sale took place. For example, if you sold 100 gallons of fuel on 1/15/2021, you would have until the end of the April 2021 tax return period to claim this account as delinquent and submit CDTFA-120. Failure to claim this as a delinquent account in a timely fashion will constitute a waiver of the credit that might otherwise be allowable as explained in Regulation 1331.6.
Complete this table by clicking on “Add a Record”
User's Permit Number
(Click button to Verify Address)
Gallons or Units (Total Number of Gallons or Units)
Amount of Delinquent Tax
Click on the “Add” button.
After completing and adding the appropriate schedules, the system will automatically populate and display entries to the Compressed Natural Gas, Liquid Natural Gas, Liquefied Petroleum Gas, Dimethyl Ether, Dimethyl Ether-Liquefied Petroleum Gas blends, Alcohol Fuels, Kerosene, Distillate, Stove Oil and Other Fuels tables displayed below.
Deductions: The United States Government is not included in the definition of a “person (R&TC 8606) and therefore, is not subject to the use fuel tax. However, it is exempt only if purchased with a credit card belonging to the Government.
Vendors are not required to collect use fuel tax for sales of compressed natural gas, liquefied petroleum gas, dimethyl ether, dimethyl ether-liquefied petroleum gas blends, or liquid natural gas if the user's vehicle has a current California Department of Tax and Fee Administration (CDTFA) exemption sticker affixed and the vendor has collected written representation (R&TC 8651.6 (B)) that the annual flat rate tax has been paid by the user. The sticker specifies the type of fuel that is exempt from tax (only the fuel specified on the sticker is exempt for that vehicle).
Attachments
Based on your input you may be required to add additional documents. For example, to add the CDTFA-120 Notice of Credit for Bad Debt Losses, click on the “Add” button and upload document.
Summary (the system will automatically calculate the items below)
Tax credit on bad debt losses (sum from Schedule C)
Tax recoveries on bad debt losses (sum from Schedule D)
Penalty: A 10% (0.10) penalty on the tax amount is due if you ae paying after the due date of the return.
Interest: Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.
Total amount due
Hazardous Substance Taxes
Hazardous Waste Generation and Handling Fee Return
General Information
The California Department of Tax and Fee Administration (CDTFA) collects the Hazardous Waste Generation and Handling Fee on behalf of the California Department of Toxic Substance Control (DTSC), according to the requirements of the California Hazardous Substances Tax Law.
Effective January 1, 2022, a new law repeals the Hazardous Waste Generator Fee and replaces it with a new Generation and Handling Fee (Senate Bill 158; Stats. 2021, ch.73). The generation and handling fee is imposed as a flat rate per ton or fraction of a ton on generators of hazardous waste for each generator site that generates five or more tons of hazardous waste at a site in California within a calendar year. This includes most recycled waste, treated wood waste, imported non-RCRA (Resource Conservation Recovery Act) waste, and waste sent outside California for disposal. The per ton fee is determined by the total tonnage of waste generated per site. The fee also applies to facility operators that generate five or more tons of hazardous waste who pay the facility fee. (Health and Safety Code (HSC) section 25205.5.)
Note: Prior to January 1, 2022, the Hazardous Waste Generator Fee was imposed on anyone who generated five or more tons of hazardous waste on a tiered category basis.
Federal Liability for the Fee
According to 42 U.S.C. section 6961, federal departments, instrumentalities, and agencies are subject to state regulations concerning disposal or management of hazardous waste including the payment of the Hazardous Waste Generation and Handling Fee. However, the federal government is not liable for interest imposed by the California Revenue and Taxation Code.
Generation and Handling Fee Exemptions and Exclusions
The hazardous waste generation and handling fee does not apply to:
- Hazardous wastes that result when a governmental agency, or its contractor, removes or remedies a release of hazardous waste in the state caused by another person. However, a person responsible for a release of hazardous waste that has been removed or remedied by a governmental agency, or its contractor, shall pay the fee. (Health and Safety Code (HSC) section 25174.8(a)(1))
- Hazardous wastes generated or disposed of by a public agency operating a household hazardous waste collection facility in California, including, but not limited to, hazardous waste received from conditionally exempt small quantity commercial generators. The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC sections 25174.8(a)(2)&(b))
- Hazardous waste disposed of, or submitted for disposal or treatment, that is generated by any person and that is discovered and separated from solid waste as part of a load checking program. (HSC section 25174.8(a)(3))
- Hazardous waste that is used oil collected from the public and generated by a used oil collection center certified by CalRecycle (California Department of Resources Recycling and Recovery). The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. (HSC sections 25174.8(a)(4)&(b))
- Waste that is generated, recycled, and reused onsite and is not transferred offsite. (HSC section 25205.5(b)(1))
- Aqueous waste treated in a treatment unit operating, or which subsequently operates, under a permit-by-rule, conditional authorization, or conditional exemption. However, hazardous waste generated by the treatment unit is subject to the generation and handling fee. (HSC section 25205.5(b)(2))
- Hazardous waste generated in a natural disaster. (HSC section 25205.5.1)
For additional industry specific information, please see Generation and Handling Fee Topics on our Hazardous Substances (Waste) Fee Guide.
Filing Requirements
Under Revenue and Taxation Code section 43152.7, every site that generates hazardous waste is required to electronically file a Hazardous Waste Generation and Handling Fee return with a remittance payable to the California Department of Tax and Fee Administration.
You are required to pay your generation and handling fee for each reporting period in two equal payments based on the waste generated in the calendar year prior to the current reporting period, as shown below.
- Prepayment – Due on November 30th of each year.
- Final Payment with Return – Due on February 28th of each year.
Return Reporting Period Prepayment
Due DateReturn & Final
Payment Due DateReport Based on Hazardous
Waste Generated in the Calendar Year Prior
to the Return Reporting PeriodCalendar Year 2022 November 30, 2022 February 28, 2023 Calendar Year 2021 Calendar Year 2023 November 30, 2023 February 28, 2024 Calendar Year 2022 Calendar Year 2024 November 30, 2024 February 28, 2025 Calendar Year 2023 For additional information on filing due dates for Special Taxes and Fees, please refer to Important Dates for Other Taxes and Fees.
Penalty and Interest
The penalty for filing a late return and/or late payment including prepayment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.
Hazardous Waste Generation and Handling Sites
Report waste generated in the calendar year prior to this return reporting period.
Do any sites include treated wood waste?
If the sites listed include treated wood waste for the calendar year prior to this return reporting period, select Yes.
If the sites do not include treated wood waste for the calendar year prior to this return reporting period, select No.
Do you have additional hazardous waste generation and handling sites not listed?
If you have additional hazardous waste generation sites (unregistered sites) that are not listed, select Yes.
If you do not have additional sites, select No.
Generation and Handling Fee Schedule (Schedule G)
Report waste generated in the calendar year prior to this return reporting period.
A list of sites registered to your account is displayed.
Gross Tonnage of Waste Generated. Enter the total gross tonnage of waste generated at each site for the calendar year prior to this return reporting period. For example, for the return due February 28, 2024, gross tonnage must be based on waste generated in calendar year 2022. Gross tonnage includes exempt waste, non-manifested wood waste, and universal waste.
Last Generation Date. If you are no longer generating hazardous waste, enter the date you last generated hazardous waste at the site listed. You may need to file a final return to report waste generated through the closeout date.
Report Fees by Location for Unregistered Sites
Report waste generated in the calendar year prior to this return reporting period.
To register new Hazardous Waste Generation and Handling Fee site(s) to your account, select the Add a Site hyperlink and enter the requested information. Report the fees due for waste generated in the calendar year prior to this return reporting period.
Site EPA Number. Enter the Environmental Protection Agency (EPA) number associated to the site being added. The EPA number must be 12 characters long and start with a valid prefix ending with numbers. Valid prefixes: CAR, CA, CAD, CAT, CAP, CAL, CAC, CAH, CAI, CAE, CAF, CAS, CLU, CAX, CA99.
Street. Enter the site's street number and street name.
Street 2. If you need additional space, enter the remaining street information in this field .
Unit Type. If applicable, select the correct unit type under the drop-down menu.
Unit. If applicable, enter the unit number.
City. Enter the city in which the site is located.
State. Select the state in which the site is located.
Zip. Enter the site's five (5) digit ZIP code.
Validate Address. Select the Validate Address button to verify the inputted address. Once the system verifies the address, select the Save button.
Gross Tonnage of Waste Generated. Enter the total gross tonnage of waste generated at each site for the calendar year prior to this return reporting period. For example, for the return due February 28, 2024, gross tonnage must be based on waste generated in calendar year 2022. Gross tonnage includes exempt waste, non-manifested wood waste, and universal waste.
Do you still generate hazardous waste at this location? The system is defaulted to Yes, meaning you are generating hazardous waste at this location.
If you are no longer generating hazardous waste at this location, select No and enter the date you last generated hazardous waste in the Last Generation Date field.
Once all the required information is entered, select the Add button. To add another site, select the Add a Site hyperlink. Once all additional sites are entered, select Next to continue.
Exemptions
Do you have any exemptions to report?
If you have any exemptions to report, select Yes.
If you do not have any exemptions to report, select No.
Exemptions Schedule
Report your hazardous waste exemptions in the applicable fields of the Generation and Handling Fee – Exemptions Schedule table.
Government Cleanup Exemption. Enter the total tonnage of hazardous waste removed or remedied by a governmental agency, or its contractor (government cleanup). [Health and Safety Code (HSC) section 25174.8(a)(1)(A)]
Note: A person responsible for the release of hazardous waste that is removed or remedied by a governmental agency, or its contractor, shall pay the fee. [Health and Safety Code (HSC) section 25174.8(a)(1)(B)]
Natural Disaster Exemption. Enter the total tonnage of hazardous waste generated as a result of a natural disaster, and identified in a state of emergency proclaimed by the Governor and that meets all the conditions stated in HSC section 25205.5.1.
Household Waste Exemptions. Enter the total tonnage of hazardous waste generated or disposed of by a public agency operating a household hazardous waste collection facility in California, including, but not limited to, hazardous waste received from conditionally exempt small quantity commercial generators. The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. [HSC sections 25174.8(a)(2)&(b)]
Used Oil Exemption. Enter the total tonnage of hazardous waste that is used oil collected from the public and generated by a used oil collection center certified by the California Department of Resources Recycling and Recovery (CalRecycle). The fee exemption applies even if the waste was transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. [HSC sections 25174.8(a)(4)&(b)]
Other Exemption. Enter the total tonnage of hazardous waste that is exempt from the hazardous waste generation and handling fee that was not previously claimed as part of another exemption.
Other Exemption Description. If tonnage was entered in the Other Exemption field, enter a description of the hazardous waste that is exempt from the fee.
Total Exemptions. The total tonnage of claimed exemptions. The system will automatically calculate this field.
Summary of Reported Hazardous Waste Generation and Handling Sites
Report waste generated in the calendar year prior to this return reporting period.
Do any sites include treated wood waste?
If registered and/or additional site(s) under the schedule include treated wood waste for the calendar year prior to this return reporting period, make sure the Yes button is selected.
If the sites do not include treated wood waste, make sure the No button is selected.
Please review the information you reported on Schedule G – Generation and Handling Fee Schedule. If you need to make changes, select the Previous button to return to previous screens. If the reported information is accurate, select the Next button to proceed.
Prepayment Verification
Do you have any prepayment credits for the period other than what is displayed?
If you have any prepayment credits for the period other than what is displayed under Prepayment amount, select Yes to edit the field.
Prepayment amount. Enter the prepayment amount if different than what is displayed (if applicable).
If you do not have prepayment credits for the period other than what is displayed, select No.
Resources
- Hazardous Substances (Waste) Fee Guide
- Online Return Filing Tutorial
Hazardous Waste Disposal Fee Return – CDTFA-501-HD
HAZARDOUS WASTE DISPOSAL FEE RETURN
GENERAL INFORMATION
Under section 25174.1 of the Health and Safety Code, each operator at any facility, including, but not limited to, all Class II and Class III landfills, at which hazardous wastes are disposed of, is required to collect the disposal fees from the person or persons submitting the waste for disposal and pay the fees to the California Department of Tax and Fee Administration (CDTFA).
The site operator is not required to collect the fee if the person submitting the waste for disposal provides written evidence from the generator of the waste, as shown on the originating Hazardous Waste Manifest, that the waste is exempt from the fee.
FILING REQUIREMENTS
You are required to file a return monthly, along with a remittance for any fees due, on or before the last day of the third month following the period covered by the return. The return must be filed even if wastes were not submitted or accepted for disposal during the period covered by the return. Late payments are subject to a penalty of 10 percent (0.10) and interest at an adjusted annual rate established under section 6591.5 of the Revenue and Taxation Code.
Waste Submitted for Disposal
Categories (Tonnage will be rounded to the next whole ton.)
Select a category and input the number of tons of waste disposed.
Enter Exempt Waste
Enter Non-RCRA hazardous waste (generally includes asbestos)
Enter non-RCRA hazardous waste generated in a cleanup action (excludes asbestos)
Enter RCRA hazardous waste or hazardous waste not elsewhere classified
Enter RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste
Enter RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste
Enter Mining Waste
Enter Extremely hazardous waste and restricted hazardous waste
Enter solid waste residues resulting from incineration or dichlorination
Click “Next”
Review Waste Fees
Review the waste fees for the waste submitted for disposal tons reported in previous step. All tonnages are rounded to the next whole ton.
Total fees on amount of non-rcra hazardous waste and rate per ton will be automatically displayed on this line.
Total amount of fee due (the system will automatically calculate this item)
Total Fees that apply to waste generated by a federal government agency.
Click “Next”
Supplemental Attachments
Section 25174.6(a)(7) of the Health and Safety Code specifies that fifty percent (50%) of the disposal fee rate what would otherwise be applicable applies to each ton, or fraction thereof, of waste disposed of in the state that is solid hazardous waste residue resulting from treatment of a treatable waste by means of an authorized designated treatment technology, as defined in Health and safety Code section 25179.2
If no waste was reported at the reduced rate, click “Next” to proceed.
If any waste reported at the reduced rate, the Schedule C must be attached.
Select the “Add” button to upload the file attachment.
From the “Type” drop down select the Supplemental attachment type.
Select “Choose File” to upload your document from your computer.
Click “Save” to proceed.
Excess Fee
Total fee from waste submitted for disposal (the system will automatically calculate this item)
Total fee from designated treatment technology waste schedule (the system will automatically calculate this item)
Total amount of fee due (the system will automatically calculate this item)
Select “Yes” or “No” Did you collect more fee than what is due (excess fee)?
If you selected “Yes” enter excess fee collected
Total fees due (the system will automatically calculate this item)
Click “Next” to proceed
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total amount of fee due
Excess fee collected
Total amount due and payable
To print a draft of your return prior to submission, click on the “Save Draft” button
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a paid preparer? Select “Yes” or “No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.
Hazardous Waste Facility Fee Return
General Information
The California Department of Tax and Fee Administration (CDTFA) collects the Hazardous Waste Facility Fee on behalf of the California Department of Toxic Substance Control (DTSC), according to the requirements of the California Hazardous Substances Tax Law.
The Hazardous Waste Facility Fee is imposed on the owner or operator of a facility that is permitted by the DTSC to treat, store, or dispose of hazardous waste in California. According to Health and Safety Code section 25205.2, the fee is based upon the allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD), or Federal Part A Application. If your facility qualifies for more than one category (full permit, standardized permit, or postclosure permit) during the fee period, the amount due is the fee for the category with the highest rate.
If your permit, ISD, or Federal Part A Application does not state the facility capacity and/or type, please report at the highest level at which the facility operated during any one month of the current fee period. You will also need to submit a certification or permit modification to the DTSC to establish its capacity and/or type. If a facility's allowable capacity changes or is initially established as the result of certification or permit modification, the fee that is due for the fee period in which the change occurs is the higher fee. If a facility’s type changes as the result of a permit or ISD modification, any change in the facility fee will be effective in the fee period following the one in which the modification becomes effective.
Note: Previously, facilities that paid the facility fee were not subject to the generator fee. However, beginning January 1, 2022, facilities that generate five (5) or more tons of hazardous waste per site during a calendar year or portion of a calendar year, must also register, file a return, and pay the Hazardous Waste Generation and Handling Fee.
A permitted facility may deduct from the amount of hazardous waste subject to the generation and handling fee the amount of waste that is stored, bulked, or transferred from that facility to another authorized facility for management according to Health and Safety Code section 25205.5(a)(4).
Federal Liability for the Fee
Federal departments, instrumentalities, and agencies are subject to state regulation concerning disposal or management of hazardous waste including payment of the Hazardous Waste Facility Fees (42 U.S.C. section 6961). However, the federal government is not liable for interest imposed by the California Revenue and Taxation Code.
Facilities that Cease to Operate
Facilities that stop treating and storing hazardous waste owe the highest fee to which the facility has ever been subject for the reporting period immediately following the period during which the facility ceased actively treating or storing waste. Disposal facilities must pay two times the fee for the reporting period immediately following the period during which the facility ceased disposal activity. You will be deemed to have ceased activity when you have actually ceased the activity and notified Department of Toxic Substance Control (DTSC) of your intent to close.
Filing Requirements
Effective July 1, 2022, Senate Bill 158 (Stats. 2021, ch.73) changed the reporting basis for the facility fee from a calendar year basis to a fiscal year basis (July-June). Every facility operator who owes the facility fee is required to electronically file a Hazardous Waste Facility Fee return and pay the fee to the California Department of Tax and Fee Administration.
- Prepayment – Due on November 30th of the current year.
- Final Payment with Return – Due on February 28th of the same fiscal year.
For example: Fiscal year 2022-2023 fee requires a 50 percent prepayment due on November 30, 2022. A final payment with your 2022-23 fiscal year return is due on February 28, 2023.
For additional information on filing due dates for Special Taxes and Fees, please refer to Important Dates for Other Taxes and Fees.
Penalty and Interest
The penalty for filing a late return and/or late payment including prepayment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.
Classification of Facility
The Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205.2, based upon the allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD) or Federal Part A Application.
If your facility qualified for more than one category (full permit, standardized permit, or postclosure permit) during this reporting period, the amount due is the fee for the category with the highest rate.
Your facility type will display based on the facility type you are registered for. If this information is incorrect, please contact our Customer Service Center at 1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Amount of applicable fee rate. This amount is automatically populated based on your facility permit category.
Prepayment Verification
Do you have any prepayment credits for the period other than what is displayed?
If you have any prepayment credits for the period other than what is displayed under Prepayment amount, select Yes in order to edit the field.
Prepayment amount. Enter the prepayment amount if different than what is displayed (if applicable).
If you do not have prepayment credits for the period other than what is displayed, select No.
Total prepayment credit. The system will automatically calculate this field.
Resources
- Hazardous Substances (Waste) Fee Guide
- Online Return Filing Tutorial
Environmental Fee Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the Environmental Fee imposed by section 25205.6 of the California Health and Safety Code (HSC).
The environmental fee is imposed on businesses/organizations, unless otherwise exempted (refer to Exemptions from Fee section below), in industry groups that use, generate, store, or conduct activities related to hazardous materials in California. Activities related to hazardous materials may include the use of products such as ink, plastics, paint, etc., which were manufactured using hazardous materials. The fee applies to corporations, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and sole proprietorships that have the qualified number of employees who are each employed more than 500 hours in California during the calendar year. The qualifying number of employees for the years prior to 2022 is 50 or more. Effective January 1, 2022, the qualifying number of employees is 100 or more. The fee increases based on the number of employees. (HSC section 25205.6)
Exemptions from the Fee
Businesses/organizations with less than the number of qualifying employees who have worked in California are not subject to the Hazardous Waste Environmental Fee; however, a return is still required to be filed (refer to Filing Requirements section below). For periods prior to 2022, the qualifying number of employees is 50 or more employees that have worked more than 500 hours during the calendar year. Starting January 1, 2022, the qualifying number of employees is 100 or more employees that have worked more than 500 hours during the period.
The following organizations are also exempt:
- Private households (Standard Industrial Classification (SIC) code major group 88).
- Nonprofit residential care facilities (SIC code 8361 and starting January 1, 2022, North American Industry Classification System (NAICS) codes 623220, 623312, and 623990).
- Nonprofit credit unions.
- Insurance companies that pay a tax on gross premiums in lieu of all other California taxes and licenses.
- Banks that pay a tax on net income in lieu of all other California taxes and licenses.
- U.S. Government agencies and instrumentalities.
Filing Requirements
Except for the above mentioned exempt organizations (refer to Exemptions from Fee section above), all qualifying organizations with 100 or more employees that were each employed for more than 500 hours in California must file a return and pay the fee. The fee is due even if activities ceased during the calendar year, as long as the organization employed at least 100 employees in California for more than 500 hours each.
The hazardous waste environmental fee return and payment are due annually on or before the last day of the second month following the end of the calendar year for which the fee is due. A return must be filed even if the organization has no fee liability for the reporting period. (Revenue and Taxation Code (R&TC) section 43152.9)
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period (R&TC section 43155). Interest also applies to late payments for each month or fraction of a month that the payment is late (R&TC section 43156).
Initial Question
Did your organization have employees in the State of California during the reporting period?
Note: “Organization” includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types.
If your organization had employees in the State of California during the reporting period, select Yes.
If you did not have employees in the State of California during the reporting period, select No.
Qualifying Employees
Qualifying Employees
To determine the amount of fee due, select a category based on the number of persons who were employed by the organization in California for more than 500 hours during the calendar year covered by the return.
Select the correct number of employee category from the dropdown. Click the dropdown menu (downward arrow) and select the appropriate employee category range. The system will automatically populate the fee amount due in the next field, based on the employee category selected.
Total amount due. The system will automatically calculate this field.
Resources
- Hazardous Substances (Waste) Fee Guide
- Online Return Filing Tutorial
- Publication 90, Environmental Fee
Lead Acid Battery Fees
California Battery Fee
Filing Instructions for Lead Acid Battery Fee-Retailer
GENERAL
Retailers (dealers) that sell lead-acid batteries in California are required to electronically file a separate return for the California battery fee and/or retailer battery fee, as appropriate, with CDTFA. Lead-acid battery fee returns are due on the last day of the month following the reporting period. You must file a return even if no amount is owed.
A dealer is every person selling new replacement lead-acid batteries directly to purchasers, at retail in California. A dealer includes a manufacturer of lead-acid batteries who makes retail sales directly (in person or online) to purchasers in California. For the purposes of the California battery fee, a dealer of lead-acid batteries is referred to as a retailer.
Retailers are generally required to collect the California battery fee from purchasers on each replacement lead-acid battery sold at retail. This fee is not subject to sales or use tax.
FEE
Retailers are required to:
- Collect the California battery fee from purchasers. Dealers may retain 1.5 percent of the fees collected as reimbursement for any costs associated with the collection of the fee. This fee, including the dealer reimbursement, is not subject to sales or use tax.
- File the California battery fee return and remit the fee to CDTFA. If you are a retailer that imports batteries into California, from a manufacturer that is not subject to the jurisdiction of California, you are considered an importer and liable for the manufacturer battery fee. You are responsible for the manufacturer battery fee as well as the California battery fee.
- The California battery fee is $1.00 prior to April 1, 2022, and $2.00 on or after April 1, 2022.
- When a retailer collects the California battery fee from its customer on the sale of a new replacement lead-acid battery that is not subject to the fee, it is considered excess fee collected. When this occurs, the retailer shall return the excess fee collected back to its customer. In the event the retailer cannot or does not return the excess fee collected back to its customer, the retailer is required to report the excess fee collected on its lead-acid battery fee return and remit it to CDTFA.
Summary by Location
Your registered location(s) will display with the following fields: State ID, Street Address, City, and Zip Code.
You will be asked to:
Enter the number of Replacement Lead Acid-Batteries Sold or Self Consumed (please enter any battery sales information for the applicable locations).
Effective April 1, 2022, the Lead-Acid Battery Fees increase to $2.00, per AB 2153 (Stats. 2016, ch. 666) and AB 142 (Stats. 2019, ch. 860).
Annual Filers – Enter the number of replacement lead-acid batteries you sold or self-consumed in the appropriate sections for periods prior to April 1, 2022 and on or after April 1, 2022 for each location.
Quarterly Filers – Enter the number of replacement lead-acid batteries sold or self-consumed for each location. Any adjustments for returned merchandise and/or fee-paid purchases resold prior to April 1, 2022 must be made by filing an amended return or a claim for refund for the period in which the fee was originally paid.
Click “Next”
Battery Information
Total number of replacement lead-acid batteries sold (the system will automatically calculate this item).
Enter exemptions: Number of replacement lead-acid batteries new motor vehicle dealers sold or leased with used vehicles.
Enter exclusions: Number of replacement lead acid-batteries excluded from the fee.
Effective April 1, 2022, the Lead-Acid Battery Fees increase to $2.00, per AB 2153 (Stats. 2016, ch. 666) and AB 142 (Stats. 2019, ch. 860).
Annual Filers – Your 2022 annual return provides two sections to report sales before and after April 1, 2022 to accommodate the rate increase on April 1, 2022.
Quarterly Filers – Any credit adjustments for fee-paid purchases resold prior to April 1, 2022 must be made by filing an amended return or a claim for refund for the period in which the fee was originally paid.
For example, if you sold a battery and reported the fee in the first quarter 2022 and the customer returned the battery in the second quarter of 2022, you must file an amended return for the first quarter 2022 or file a claim for refund.
(The system will automatically calculate the next four items).
Number of replacement lead-acid batteries sold subject to the California battery fee.
Subtotal amount of fee due.
Less 1.50% reimbursement amount.
Subtotal amount of fee due after reimbursement.
Click “Next”
Excess Fees Collected
Subtotal amount of fee due after reimbursement (the system will automatically calculate this item).
Did you collect more fees than what is due (excess fees)?
Select “Yes” or “No”
If you selected “Yes” enter excess fee collected.
Total amount of fees due (the system will automatically calculate this item).
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and interest will also be calculated if due.
Subtotal amount of fee due after reimbursement
Excess fee collected
Total amount of fees due
Total Amount Due and Payable
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.
Manufacturer Battery Fee
Filing Instructions for Lead Acid Battery Fee-Manufacturer
GENERAL
Manufacturers (or importers) that sell lead-acid batteries in California are required to electronically file a separate return for the California battery fee and/or manufacturer battery fee, as appropriate, with CDTFA. Lead-acid battery fee returns are due on the last day of the month following the reporting period. You must file a return even if no amount is owed.
A lead-acid battery manufacturer is the person who manufactures the lead-acid battery and who sells, offers for sale, or distributes the lead-acid battery in California. If the manufacturer is not subject to California jurisdiction, the person who imports the lead-acid battery into California for sale or distribution is considered the manufacturer and is responsible for the manufacturer battery fee. Retailers who import batteries into California, purchased from out-of-state manufacturers who are not subject to the jurisdiction of California, are required to register for, file, and pay the manufacturer battery fee, as well as obtain a California battery fee account and pay the appropriate fee.
Manufacturers of lead-acid batteries are required to pay a manufacturer battery fee on each lead-acid battery sold to a person at retail in California, or that they sell to a dealer, wholesaler, distributor, or other person for retail sale in California. For the purposes of the manufacturer battery fee, a dealer of lead-acid batteries is referred to as a retailer.
Manufacturers who make retail sales of lead-acid batteries in California directly to consumers, such as a sale through a sales outlet, catalog, internet website, or any other similar means, must also register as a retailer for the California battery fee account, collect, and pay the California battery fee to CDTFA.
FEE
Effective January 1, 2020, manufacturers not subject to California jurisdiction who agree in writing with the importer to pay the manufacturer battery fee on the importer's behalf must meet certain criteria.
Effective January 1, 2020, importers who are responsible for the manufacturer battery fee may agree, in writing, for the manufacturer not subject to California jurisdiction, to pay the manufacturer battery fee on behalf of the importer. The importer must also meet certain criteria.
Purchases and sales of lead-acid batteries are subject to the below separate fees:
California Battery Fee
Fee imposed on the purchaser of a replacement lead-acid battery, which the retailer collects from the purchaser.Manufacturer Battery Fee
Fee imposed on the manufacturer or importer (when there is no manufacturer subject to the jurisdiction of California) on its sales of lead-acid batteries.Both battery fees are $1.00 prior to April 1, 2022, and $2.00 on or after April 1, 2022.
Initial Questions
Total Batteries Sold
Enter the total number of lead-acid batteries sold.
Effective April 1, 2022, the Lead-Acid Battery Fees increase to $2.00, per AB 2153 (Stats. 2016, ch. 666) and AB 142 (Stats. 2019, ch. 860).
Annual Filers – Enter the number of lead-acid batteries you sold in the appropriate sections for periods prior to April 1, 2022, and on or after April 1, 2022.
Quarterly Filers – File your returns as usual. Enter the number of lead-acid batteries sold during the reporting period.
Click “Next”
Before answering the next two questions, carefully read the instructions (on the online return), titled “A Manufacturer paying the fee on behalf of Importer” and “An Importer paying the fee on behalf of the Manufacturer.”
Click “OK”
Manufacturer and Importer Information
Are you a manufacturer paying the fee on behalf of the importer?
Select “Yes” or “No”
Are you an importer and a manufacturer paying the fee on your behalf?
Select “Yes” or “No”
Click “Next”
If you selected “Yes” to a manufacturer paying the fee on behalf of the importer, you will be prompted to complete “Schedule A.”
Schedule A
Enter Account Number, Name of Importer and Total Number of Lead-Acid Batteries sold.Annual Filers – Enter the number of lead-acid batteries you sold in the appropriate sections for periods prior to April 1, 2022, and on or after April 1, 2022.
Quarterly Filers – File your returns as usual. Enter the number of lead-acid batteries sold during the reporting period.
Click “Next”
If you selected “Yes” to an importer and manufacturer paying the fee on your behalf, you will be prompted to complete “Schedule B.”
Schedule B
Enter Account Number, Name of Manufacturer and Number of Batteries this Manufacturer sold.Annual Filers – Enter the number of lead-acid batteries you sold in the appropriate sections for periods prior to April 1, 2022, and on or after April 1, 2022.
Quarterly Filers – File your returns as usual. Enter the number of lead-acid batteries sold during the reporting period.
Click “Next”
Excluded Batteries
(The system will automatically calculate the next four items).
Number of lead-acid batteries sold.
Manufacturer: Number of batteries which a manufacturer paying the fee on behalf of the importer (From schedule A)
Importer: Number of batteries which a manufacturer paying the fee on behalf of the importer (From schedule B)
Subtotal number of lead-acid batteries subject to the manufacturer battery fee.
Enter exclusions: Enter the number of lead acid-batteries excluded from the manufacturer battery fee.
Total number of lead-acid batteries sold subject to the manufacturer battery fee (the system will automatically calculate this item).
Click “Next”
Excess Fees Collected
Total amount of fee due (the system will automatically calculate this item).
Did you collect more fees than what is due (excess fees)?
Select “Yes” or “No”
If you selected “Yes” enter excess fee collected.
Total amount of fees due (the system will automatically calculate this item).
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total amount of fees due
Excess fee collected
Total amount of fees due
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.
Lithium Extraction Tax
Lithium Extraction Tax Return
General Information
The California Department of Tax and Fee Administration (CDTFA) administers the tax rates per metric ton based on the cumulative total amount of lithium carbonate equivalent extracted.
Filing Requirements
Every producer extracting lithium from geothermal fluid, spodumene ore, rock, minerals, clay, or any other naturally occurring substance in California, is required to electronically file a Lithium Excise Tax Return for the reporting period, on or before the last day of the month following the reporting period. You must file a return each reporting period, even if there are no reportable activity or no amount is due. Payment for the amount due must be submitted by the due date of the return.
You must keep a copy of the return on the premises for verification by CDTFA auditors. You must retain your records for at least four years from the time the tax is due unless we give written authorization to destroy them sooner. For additional information regarding record retention, please refer to Regulations 3501 and 4901.
Penalty and Interest
The penalty for filing a late return or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code section 55042)
Initial Question
Did you extract lithium and/or lithium compound(s) during the reporting period?
If you extracted lithium and/or lithium compound(s) during the reporting period, select Yes, and click Next.
If you did not extract lithium and/or lithium compound(s) during the reporting period, select No, and click Next.
Lithium Extraction Sites
All registered lithium extraction sites are listed on this screen.
Do you have additional lithium extraction sites not listed above?
If you have an additional lithium extraction site(s) not listed, select Yes, and click the Add a Record hyperlink to enter the site information (refer to the Unregistered Site Information section below for more information).
If you do not have additional extraction sites, select No, and click Next.
Unregistered Site Information
Click the Add a Record hyperlink to add additional lithium extraction sites.
Country. Auto populated to USA.
Street. Enter the location's street number and street name.
Street 2. If you need additional space, enter the rest of the street information in this field.
Unit Type. Select the unit type. (if applicable)
Unit. Enter the unit number. (if applicable)
City. Enter the location's city.
State. Select the location's state. Defaulted to California.
ZIP Code. Enter the location's five digit ZIP code.
County. Select the location's county.
Validate Address. Click the Validate Address button to verify the inputted address.
Once you have input all the required information, click the Add button. To add another site, click the Add a Record hyperlink. Once all additional extraction sites have been entered click Next to continue.
Lithium Excise Tax Detail Schedule
Enter the metric tons of lithium and/or lithium compounds extracted in each applicable category by county, rounding to the nearest thousandth decimal point.
The tax rate is based on the cumulative total metric tons of lithium carbonate equivalent extracted by a producer from the date the first metric ton of lithium carbonate equivalent was extracted. There are three different tax rates per metric ton based on the cumulative total amount of lithium carbonate equivalent extracted.
For example: If the cumulative extracted total metric tons previously reported is 19,000.123 and you extracted an additional 30,500.456 metric tons this reporting period, below is how you would report the 30,500.456 metric tons.
Lithium Excise Tax Detail Schedule Example
County 20,000 or Less Metric Tons Tax Rate
(for 20,000 or Less Metric Tons)Greater than 20,000 to 30,000 Metric Tons Tax Rate
(for Greater than 20,000 to 30,000 Metric Tons)Greater than 30,000 Metric Tons Tax Rate
(for Greater than 30,000 Metric Tons)Subtotal Tax Due by County Imperial 999.877 400.00 10,000.000 600.00 19,500.579 800.00 22,000,414.00 - 20,000 (reporting limit for the 1 st category) − 19,000.123 (previously reported tonnage) = 999.877 (remaining tonnage to be reported in the 1 st category for the current reporting period) × 400 (tax rate)
- 30,000 − 20,000 (reporting limit for the 2 nd category) = 10,000.000 (remaining tonnage to be reported in the 2 nd category for the current reporting period) × 600 (tax rate)
- 30,500.456 (total tonnage extracted for this reporting period) − 999.877 (tonnage to fulfill the 1 st category) − 10,000.000 (tonnage to fulfill the 2 nd category) = 19,500.579 (remaining tonnage to be reported in the 3 rd category for the current reporting period) × 800 (tax rate)
Excess Lithium Excise Tax Collected
Did you collect excess lithium excise tax reimbursement?
If you collected excess lithium excise tax reimbursement for this reporting period, select Yes and enter the amount of excess tax collected for each site, if applicable.
If you did not over-collect for this reporting period, select No.
Resources
- Lithium Extraction Excise Tax Guide
- Integrated Waste Management Fee Return – Solid Waste
General Information
We administer the California Integrated Waste Management Fee (Solid Waste and Wood Waste) program, and collect the fee in cooperation with California Department of Resources Recycling and Recovery (CalRecycle) under the Public Resources Code (PRC) sections 40195.1 and 48000. The Integrated Waste Management (IWM) fee is imposed on operators of solid waste disposal facilities (landfills) who are required to have a solid waste facility permit issued by CalRecycle. Note: Moving forward, solid waste disposal facilities will be referred to as only “disposal facilities.” The IWM fee rate is charged on the amount of solid waste (including nonhazardous wood waste), measured by weight or volumetric equivalent, disposed of at a disposal site in California. The total tons of solid waste subject to the fee are multiplied by the fee rate to calculate the amount due. Visit our Tax Rates — Special Taxes and Fees page to view current and historical fee rates. The IWM fee rate is set by statute (PRC section 48000). Operators of solid waste landfills that pay the fee may charge their users an administrative fee of not more than five percent (5.00%) of the fees paid to us during the previous quarter. Note: This set of online filing instructions is for operators of disposal facilities reporting all solid waste accepted at each disposal site. For operators of disposal facilities who accept nonhazardous wood waste exclusively and are required to have a solid waste facility permit, please refer to the Integrated Waste Management Fee Return — Wood Waste set of online filing instructions instead.
Filing Requirements
Every operator of a disposal facility who is required to have a disposal facility permit must file a CDTFA-501-SQ, Integrated Waste Management Fee Return — Solid Waste, reporting all solid waste disposed of at each disposal site for each reporting period. The return and payment are due on or before the 25th day of the calendar month following the reporting period. You may file your return and pay the fee online. You must file a return for each reporting period even if there is no reportable activity or no amount is due. You must retain a copy of the return on the business premises for our auditors to verify.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code [RTC] section 45153)
Operations
Total tons of solid waste accepted during the quarter. Enter the total tons of solid waste accepted during this reporting period, including waste removed from the waste stream and not disposed of in a disposal facility. Do not include tonnage of clean soil that was not disposed. Note: Solid waste means all putrescible and non-putrescible solid, semisolid, and liquid wastes, including garbage, trash, refuse, paper, rubbish, ashes, industrial wastes, demolition and construction wastes, abandoned vehicles and parts thereof, discarded home and industrial appliances, dewatered, treated, or chemically fixed sewage sludge which is not hazardous waste, manure, vegetable or animal solid and semisolid wastes, and other discarded solid and semisolid waste. (PRC section 40191) Total tons of clean soil accepted and not disposed during the quarter. Enter the total tons of clean soil accepted and not disposed during this reporting period. Note: Clean soil means soil that does not contain other materials or is below designated concentrations of contamination for other materials as allowed per California Water Code (WAT) section 13173. Total operating days for the quarter. Enter the total number of days you operated during this reporting period. Average tons of solid waste accepted per operating day. (The system will automatically calculate this field.) Note: You may be exempt from the fee if you received, on a monthly average, less than five tons of solid waste per operating day.
Disposals
- Tons of waste removed from waste stream for beneficial reuse on-site as alternative daily cover. Enter tons of waste removed from waste stream for beneficial reuse on-site as alternative daily cover.
Note: Alternative daily cover means any material used on-site as daily cover pursuant to California Code of Regulations, title 27, section 20690. - Tons of waste removed from waste stream for beneficial reuse on-site as alternative intermediate cover. Enter tons of waste removed from waste stream for beneficial reuse on-site as alternative intermediate cover.
Note: Alternative intermediate cover means any material used on-site as intermediate cover pursuant to California Code of Regulations, title 27, section 20700. - Tons of waste removed from waste stream and used on-site for other non-cover beneficial reuse purposes. Enter tons of waste removed from waste stream and used on-site for other non-cover beneficial reuse purposes.
Other waste removed from the waste stream and not disposed of in a disposal facility or otherwise exempt from the fee. Enter the total tons of other waste, which was removed from the waste stream and not disposed of in a disposal facility or otherwise exempt from the fee.
Explanation. Enter a required explanation of the other waste removed from the waste stream and not disposed of in a disposal facility or otherwise exempt from the fee, as reported in the field above.
Total tons of solid waste subject to the fee. The total tons of solid waste accepted less the total tons of waste reused, recycled, or composted off-site, waste reused beneficially on-site, and other waste. (The system will automatically calculate this field.)
Excess Fee Collected
Did you collect more fee than what is due (excess fee)?
If you have collected more integrated waste management fee than the amount due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected in the Excess fee collected field. (RTC section 45651.5)
If you did not over collect for this reporting period, select No.
Note: Collecting excess fee can occur in the following situations:
- When the fee is computed on a transaction which is not subject to the fee.
- When the fee is computed using a rate higher than the rate imposed by law.
- When mathematical or clerical errors result in an overstatement of the fee on a billing.
Resources
- Tax Guide for Integrated Waste Management Fee
- Video Resources and Tutorials — Returns
- Solid Waste Facilities, Sites, and Operations — CalRecycle
Integrated Waste Management Fee Return — Wood Waste
General Information
We administer the California Integrated Waste Management Fee (Solid Waste and Wood Waste) program and collect the fee in cooperation with California Department of Resources Recycling and Recovery (CalRecycle) under the Public Resources Code (PRC) sections 40195.1 and 48000. For the purposes of the fee imposed by PRC section 48000, facilities that receive only nonhazardous wood waste derived from timber production or wood product manufacturing, are required to have a solid waste facility permit issued by CalRecycle and pay the Integrated Waste Management (IWM) fee.
The IWM fee rate is charged on the amount of solid waste (including nonhazardous wood waste), measured by weight or volumetric equivalent, disposed of at a disposal site in California.
Visit our Tax Rates — Special Taxes and Fees page to view current and historical fee rates. The IWM fee rate is set by statute (PRC section 48000).
Note: This set of online filing instructions is for operators of disposal facilities reporting all nonhazardous wood waste (exclusively) accepted at each disposal site. For operators of disposal facilities who accept solid waste, please refer to the Integrated Waste Management Fee Return — Solid Waste set of online filing instructions instead.
Filing Requirements
Every operator with a disposal facility permit and accepting nonhazardous wood waste exclusively, must file a CDTFA-501-NW, Integrated Waste Management Fee Return — Nonhazardous Wood Waste Facility, reporting all nonhazardous wood waste disposed of at each disposal site for each reporting period. The return and payment are due on or before the 25th day of the calendar month following the reporting period. You may file your return and pay the fee online. You must file a return for each reporting period, even if there is no reportable activity or no amount is due. You must retain a copy of the return on the business premises for our auditors to verify.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code [RTC] section 45153)
Operations
Total tons of nonhazardous wood waste accepted during the quarter. Enter the total tons of nonhazardous wood waste accepted for disposal during this reporting period. This amount includes recycled, inert, or other nonhazardous wood waste removed and not disposed of in a disposal facility.
Total operating days for the quarter. Enter the total number of days you operated during the reporting period.
Average tons of nonhazardous wood waste accepted per operating day. (The system will automatically calculate this field.)
Note: You may be exempt from the fee if you received, on a monthly average, less than five tons of nonhazardous wood waste per operating day.
Disposals
Total tons of nonhazardous wood waste accepted during the quarter. (The system automatically populated this field with the value that was entered on the previous Operations screen.)
Recycled nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility. Enter the total tons of recycled nonhazardous wood waste removed from the waste stream and not disposed of in a disposal facility.
Inert nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility. Enter the total tons of inert nonhazardous wood waste removed from the waste stream and not disposed of in a disposal facility.
Other nonhazardous wood waste removed from the waste stream and not disposed in a disposal facility. Enter the total tons of other nonhazardous wood waste, which was removed from the waste stream and not disposed of in a disposal facility or otherwise exempt from the fee.
Explanation. Enter a required explanation of the other nonhazardous wood waste removed from the waste stream and not disposed of in a disposal facility or otherwise exempt from the fee, as reported in the field above.
Total tons of nonhazardous wood waste subject to the fee. The total tons of nonhazardous wood waste accepted less the total tons of recycled, inert, and other nonhazardous wood waste. (The system will automatically calculate this field.)
Excess Fee Collected
Did you collect more fee than what is due (excess fee)?
If you have collected more integrated waste management fee than the amount due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected in the Excess fee collected field (RTC section 45651.5).
If you did not over collect for this reporting period, select No.
Note: Collecting excess fee can occur in the following situations:
- When the fee is computed on a transaction which is not subject to the fee.
- When the fee is computed using a rate higher than the rate imposed by law.
- When mathematical or clerical errors result in an overstatement of the fee on a billing.
Resources
- Tax Guide for Integrated Waste Management Fee
- Video Resources and Tutorials — Returns
Natural Gas
Natural Gas Surcharge Return for Public Utility Gas Corporations – CDTFA-501-NU
NATURAL GAS SURCHARGE RETURN FOR PUBLIC UTILITY GAS CORPORATIONS
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the Natural Gas Surcharge Law. The surcharge is imposed upon the consumption of natural gas in California on and after January 1, 2001. Each public utility gas corporation and each consumer of natural gas from an interstate pipeline must remit to the CDTFA the amount of surcharge applicable.
The Natural Gas Surcharge Law, Article 10 (commencing with section 890) of chapter 4 of part 1 of division 1 of the Public Utilities Code, imposes a surcharge on all natural gas consumed in this state for the funding of public purpose programs. The CDTFA is responsible for the collection of the surcharge due from public utility gas corporations, as defined in subdivision (b) of section 891, and from consumers who purchase natural gas from interstate pipelines, as defined in subdivision (c) of section 891.
Each year, the Public Utilities Commission (PUC) establishes a surcharge rate for each class of customer for the service territory of each public utility gas corporation. To determine the rates for each of the public utility gas corporations’ territories, refer to and complete CDTFA-507-A, Schedule A – Computation Schedule for Natural Gas Surcharge.
STATEMENT OF ADMINSTRATIVE AND RESEARCH AND DEVELOPENT COLLECTIONS
For periods beginning on and after January 1, 2005, a public utility gas corporation, as defined in subdivision (b) of section 891, is directed by PUC Decision 04-08-010, August 19, 2004, to identify to the CDTFA surcharge amounts collected for PUC and CDTFA administrative costs and public interest research and development costs. Amounts to be reported for collection costs are derived by multiplying therms sold or consumed by the applicable surcharge cost component for administration or research and development.
FILING REQUIREMENTS
This return must be filed even though you have no surcharge to report in the specific reporting period. The surcharge rate is applicable to all billings for periods starting on or after January 1, 2001. If you do not file a return on time, you will be subject to penalty and interest charges
Collections for
Enter Public Utilities Administrative Costs
Enter California Department of Tax and Fee Administration Administrative Costs
Enter Research and Development Costs
Click “Next”
Schedule A – Natural Gas Surcharge Schedule
Report your net taxable therms sold or consumed during the reporting quarter per customer class in the service territory of each public utility gas corporation.
To complete the schedule below, click on empty row below the Company and Surcharge Type headers to select from a drop down menu. The system will automatically calculate the Care Rate, Non-Care Rate, Care Surcharge, Non-Care Surcharge, and Total Surcharge if applicable.
Click “Next”
Computation of Surcharge
Enter Total therms sold or consumed
Enter total exempt therms sold or consumed
Therms subject to the surcharge from Schedule A, Sum of Net Taxable Therms Care and Net Taxable Therms Non-Care(number of therms consumed minus the number of exempt therms consumed and should equal the total sum of net taxable therms care and net taxable therms non care from Schedule A. The system will automatically calculate this item).
Total surcharge (the system will automatically calculate this item)
Enter billing adjustments (e.g. Write offs, billing corrections)
Net surcharge due (the system will automatically calculate this item)
Excess Charge Collected
Net charge due (the system will automatically calculate this item)
Select “Yes” or “No”
Excess fee collected
If you selected “Yes” on the previous line, enter the amount collected. If you entered “No” no entry is required.
Total surcharge due (the system will automatically calculate this item)
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total surcharge due
Total amount due and payable
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.
Natural Gas Surcharge Return for Consumers – CDTFA-501-NC
NATURAL GAS SURCHARGE RETURN FOR CONSUMERS
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the Natural Gas Surcharge Law. The surcharge is imposed upon the consumption of natural gas in California on and after January 1, 2001. Each public utility gas corporation and each consumer of natural gas from an interstate pipeline must remit to the CDTFA the applicable amount of surcharge.
The Natural Gas Surcharge Law, Article 10 (commencing with section 890) of chapter 4 of part 1 of division 1 of the Public Utilities Code, imposes a surcharge on all natural gas consumed in this state for the funding of public purpose programs. The CDTFA is responsible for the collection of the surcharge collected by public utility gas corporations, as defined in subdivision (b) of section 891, and from consumers who purchase natural gas from interstate pipelines, as defined in subdivision (c) of section 891.
Each year, the Public Utilities Commission (PUC) establishes a surcharge rate for each class of customer for the service territory of each public utility gas corporation. To determine the rates for each of the public utility gas corporations' territories, refer to and complete CDTFA-507-A, Schedule A – Computation Schedule for Natural Gas Surcharge.
FILING REQUIREMENTS
This return must be filed even though you have no surcharge to report in the specific reporting period. The surcharge rate is applicable to all billings for periods starting on or after January 1, 2001. If you do not file a return on time, you will be subject to penalty and interest charges
Schedule A – Natural Gas Surcharge Schedule
Report your net taxable therms consumed during the reporting quarter per customer class in the service territory of each public utility gas corporation.
To complete the schedule below, click on empty row below the Company and Surcharge Type headers to select from a drop down menu. The system will automatically calculate the Care Rate, Non-Care Rate, Care Surcharge, Non-Care Surcharge, and Total Surcharge.
Click “Next”
Computation of Surcharge
Enter Total therms consumed
Enter total exempt therms consumed
Therms subject to the surcharge from Schedule A, Sum of Net Taxable Therms Care and Net Taxable Therms Non-Care(number of therms consumed minus the number of exempt therms consumed and should equal the total sum of net taxable therms care and net taxable therms non care from Schedule A. The system will automatically calculate this item).
Total surcharge due (the system will automatically calculate this item)
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total surcharge due
Total amount due and payable
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Preparer's First Name
Preparer's Last Name
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.
Occupational Lead Poisoning Prevention Fee
Occupational Lead Poisoning Prevention Fee Return – CDTFA-501-LA
OCCUPATIONAL LEAD POISONING PREVENTION FEE RETURN
GENERAL
Section 105190 of the California Health and Safety Code requires all employers with 10 or more employees in an industry for which there is evidence of a potential for occupational lead poisoning to pay the Occupational Lead Poisoning Prevention Fee. Those employers who do not have lead or lead-containing materials present in any amount or who only have a “de minimus amount” as defined in Regulation 38001, in their business operations may request a temporary fee waiver which, if granted, will relieve them of paying a fee for the calendar year. Waivers must be renewed each year. An employer with 10 or more employees that is not granted a waiver is subject to the fee. These fees are used to fund the Occupational Lead Poisoning Prevention Program in the California Department of Public Health (CDPH).
Only employers who do not have lead or lead-containing materials present or who only have a “de minimus amount” as defined in Regulation 38001, present at any California site can request a fee waiver. If you are requesting a waiver, you must complete all sections and follow the instructions. Instructions for completing a fee waiver application online will be sent to you by CDPH. California Department of Tax and Fee Administration (CDTFA) does not mail or approve fee waiver applications.
Each year CDPH provides CDTFA with a list of industries that have the potential for occupational lead poisoning. The industries are designated by Standard Industrial Classification (SIC) codes. CDPH also provides CDTFA with a list of employers whose business operations fall within the listed industries.
Under Revenue and Taxation Code (R&TC) section 43152.13, every employer subject to the fee is required to file an annual return following the period for which the fee is due, along with a payment payable to the California Department of Tax and Fee Administration. Under R&TC section 55042 in the Fee Collection Procedures Law, late payments result in a 10 percent (0.10) penalty and interest at an adjusted annual rate established under R&TC section 6591.5.
DEFINITIONS
(According to section 38001 of title 17 of the California Code of Regulations [CCR])Employee means any individual employed for at least 160 hours in the prior calendar year regardless of whether the individual's specific job involved potential exposure to lead or lead-containing materials.
Standard Industrial Classification (SIC) code means a system of four-digit numerical codes to designate the activities of a business operation, set forth by the U.S. Office of Management and Budget in the Standard Industrial Classification Manual, 1987.
Lead was not present at the place of employment means that no amount of lead or lead-containing material was present at the place of employment, including job sites, or in the materials and processes used in the operation of the employer’s business, with the following exceptions:
- Lead that was not altered or disturbed during the operation of the employer's business and was present in a form, or contained in such a manner, that it could not be inhaled or ingested (examples are undisturbed building materials, unused materials and supplies, intact lead storage batteries); or
- Lead that was present as a result of general environmental contamination which was not the result of the employer's business.
De minimus amount as defined in Regulation 38001 amount means any of the following:
- Lead present in materials which are altered or disturbed and have a lead concentration less than (0.5) percent (5000 ppm) by weight;
- Lead present in materials where the total weight of such materials altered or disturbed during the calendar year is known to be 16 ounces (one pound) or less by weight;
- Lead present in materials where no such material is altered or disturbed at any individual employee's place of employment on more than one day during the calendar year, that is, if no employee works on more than one day during the calendar year in any location where lead-containing materials are being altered or disturbed, then the amount is de minimus.
PREPARATION OF RETURN
All employers with 10 or more employees in an industry for which there is evidence of a potential for occupational lead poisoning are required file and pay the Occupational Lead Poisoning Prevention Fee.
Persons may file the return without payment. However, if a waiver request and documentation are not submitted as required, or a waiver is not granted, the fee is due. CDTFA will bill you for any fee due, plus penalty and interest at the applicable rate.
If you have specific questions regarding fee waivers, contact the CDPH Occupational Lead Poisoning Prevention Program by calling toll-free (in California only) 1-866-627-1587, or (out-of-state) 1-510-620-5740. You may also write to: California Department of Public Health, OLPPP, Attention: Fee Waiver Request, 850 Marina Bay Parkway, Bldg. P, 3rd Floor, Richmond, CA 94804, or visit the CDPH website.
Fee returns and payments that are mailed must be postmarked on or before the due date.
If the due date falls on a Saturday, Sunday, or legal holiday, returns postmarked on the next business day are considered timely.
Employees
Enter the total number of your employees at all California locations that worked more than 160 hours from January through December of the reporting calendar year.
Click “Next”
Fee Waiver
By selecting “Yes,” I will request a fee waiver because lead or lead-containing materials were not present or were present in “de minimus amounts” as defined in Regulation 38001, at any California site of my business operation during the calendar year. I understand that if I do not complete a waiver application within 180 days following the due date of this return, or if a waiver is not granted, the fee plus applicable interest is due. Instructions to file a fee waiver online will be sent to you by the California Department of Public Health (CDPH) after this return is received and processed by the California Department of Tax and Fee Administration (CDTFA). CDTFA does not mail or approve fee waiver applications.
Are you requesting a fee waiver?
Select “Yes” or “No”
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This page provides confirmation of your return filing only. Please read it carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button. If you are finished, click “I'm Done”.
Oil Spill Prevention and Administration Fee & Oil Spill Response Fee
Oil Spill Prevention and Administration Fee
General Information
The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the Oil Spill Prevention and Administration fee, payable under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Government Code section 8670.40).
Filing Requirements
The return and payment are due on or before the 25th day of the month following the reporting period. A return must be filed for each reporting period regardless of whether any fee is due.
Imposition of Fee
The Oil Spill Prevention and Administration (OSPA) Fee Law imposes the OSPA fee on owners of crude oil, petroleum products, and beginning January 1, 2022, renewable fuels. Marine terminal operators, refinery operators, and beginning January 1, 2022, renewable fuel receiving facility operators, and renewable fuel production facility operators are responsible for collecting the OSPA fee from the owner.
The owner cannot pay the fee directly to CDTFA unless they are also the operator where the crude oil, petroleum products, or renewable fuels were received or shipped.
Marine terminal operators shall pay a fee for: (1) each barrel of crude oil and renewable fuel received from within or outside the state; and (2) each barrel of petroleum products received from outside the state by any mode of delivery that passed over, across, under, or through waters of the state.
Refinery operators shall pay a fee for each barrel of crude oil, petroleum products, and renewable fuel received by any mode of delivery that passed over, across, under, or through waters of the state.
Renewable fuel receiving facility operators shall pay a fee for each barrel of renewable fuel received from outside the state by any mode of delivery that passed over, across, under, or through waters of the state.
Renewable fuel production facility operators shall pay a fee for each barrel of renewable fuel shipped from a renewable fuel production facility by any mode of transport that passes over, across, under, or through the waters of the state.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late. (Oil Spill Response, Prevention, and Administration Fees Law section 46154).
Definitions
These definitions are provided for purposes of the collection and administration of the oil spill prevention and administration fee under Government Code (GC) section 8670.40.
Crude oil means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that enhance, cut, thin, or reduce viscosity (Revenue and Taxation Code (R&TC) section 46010).
Marine terminal means any facility used for transferring crude oil, petroleum products, or renewable fuel to or from tankers or barges (R&TC 46017). For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health and Safety Code.
Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil, and that is used as, usable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than five percent (5%) of petroleum products (R&TC section 46021).
*As of July 22, 2021, the definition of petroleum products was changed to remove reference to alcohol fuels that contain petroleum products and includes renewable fuel containing more than five percent petroleum products.
Oil means:
(1) Any kind of petroleum, liquid hydrocarbons, or petroleum products or any fraction or residues therefrom, including, but not limited to, crude oil, bunker fuel, gasoline, diesel fuel, aviation fuel, oil sludge, oil refuse, oil mixed with waste, and liquid distillates from unprocessed natural gas.(2) Renewable fuel.
Refinery means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt, and that may blend nonpetroleum products with the refined products either in the refinery or as the petroleum products are shipped from the refinery or from adjacent storage facilities (R&TC section 46023).
Renewable fuel means any liquid produced from nonpetroleum renewable resources that is used or useable as a fuel, or such liquid that may be blended with other types of fuels. Renewable fuel includes fuels that may contain up to five percent (5%) petroleum products. (R&TC section 46024(a)).
Renewable fuel production facility means a facility that produces renewable fuel for blending or shipment (R&TC section 46024(b)).
Renewable fuel receiving facility means a facility that is the first point of receipt of renewable fuel in the state that originated from outside the state that receives renewable fuel delivered by railroad tank car, tank truck, pipeline, or vessel. A renewable fuel receiving facility may include, but is not limited to, a refinery, a marine terminal, a rail tank car to tank truck transfer facility, or other storage and distribution facility (R&TC section 46024(c)).
Ship, shipment, or shipped means any physical transfer of renewable fuel from a renewable fuel production facility. However, renewable fuel is not shipped when it evaporates or is otherwise lost or destroyed (R&TC 46025).
State waters or waters of this state means any surface water, including saline waters, marine waters, and freshwaters within the boundaries of the state but does not include groundwater (R&TC section 46027).
Summary by Location Schedule Preparation
Reporting Barrels for Registered Sites
A list of sites registered to your account is displayed. Specify the oil type and the total barrels received or shipped during this filing period.
Do you have additional sites not listed above?
If you have additional locations (unregistered sites) that are not listed, select Yes.
If you do not have additional site locations, select No.
Reporting Barrels for Unregistered Sites
Click the Add a Record hyperlink to add a new site to your account and report the total barrels of crude oil, petroleum products, and/or renewable fuel received.
Input the following required information:
Street. Enter the street number and street name for the location being reported.
City. Enter the name of the city for the location being reported.
State. Enter the name of the state for the location being reported.
Click Here to Verify Address. Click the button to verify the inputted address. Once the address is verified, click the Save button.
Facility Type. Select the facility type being reported.
- Marine Terminal
- Refinery
- Renewable Fuel Production Facility
- Renewable Fuel Receiving Facility
Oil Type. Select the oil type(s) being reported.
- Crude Oil
- Crude Oil and Petroleum Products
- Crude Oil and Renewable Fuel
- Crude Oil, Petroleum Products, and Renewable Fuel
- Petroleum Products
- Renewable Fuel
- Renewable Fuel and Petroleum Products
Enter the total barrels of crude oil, petroleum products, and/or renewable fuel.
Once all the required information is inputted, click the Add button.
Click Next for a summary of all reported sites on the Summary by Location schedule.
Barrels Reported
Crude Oil Reported
Crude oil received at a marine terminal from within or outside the state. Total reported barrels of crude oil received at a marine terminal from within or outside the state (the system automatically calculates this field).
Crude oil received at a refinery from within or outside the state. Total reported barrels of crude oil received at a refinery from within or outside the state (the system automatically calculates this field.
Total barrels received. The system automatically calculates this field.
Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.
Total barrels subject to the fee. The system automatically calculates this field.
Petroleum Products Reported
Petroleum products received at a marine terminal from outside the state. Total reported barrels of petroleum products received at a marine terminal from outside the state (the system automatically calculates this field).
Petroleum products received at a refinery from within or outside the state. Total reported barrels of petroleum products received at a refinery from within or outside the state (the system automatically calculates this field).
Total barrels received. The system automatically calculates this field.
Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.
Total barrels subject to the fee. The system automatically calculates this field.
Renewable Fuel Reported
Renewable fuel received at a marine terminal from within or outside the state. Total reported barrels of renewable fuel received at a marine terminal from within or outside the state (the system automatically calculates this field).
Renewable fuel received at a refinery from within or outside the state. Total reported barrels of renewable fuel received at a refinery from within or outside the state (the system automatically calculates this field).
Renewable fuel received from outside the state at a renewable fuel receiving facility. Total reported barrels of renewable fuel received at a renewable fuel receiving facility from outside the state (the system automatically calculates this field).
Renewable fuel shipped from a renewable fuel production facility. Total reported barrels of renewable fuel shipped from a renewable fuel production facility (the system automatically calculates this field).
Total barrels received. The system automatically calculates this field.
Barrels included above for which the fee was previously paid. Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.
Total barrels subject to the fee. The system automatically calculates this field.
Excess Fee Collected
Did you collect more fee than what is due (excess fee)?
If you have collected more fee than what is due (excess fee) for this reporting period, select Yes and enter the amount of excess fee collected.
If you did not over collect for this reporting period, select No.
Resources
- Oil Spill Prevention and Administration Fee & Oil Spill Response Fee Guide
- Renewable Fuel Registration and Reporting Requirements for the Oil Spill Prevention and Administration Fee
Oil Spill Response Fee Annual Information Report
General Information
The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the Oil Spill Response (OSR) fee, payable under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act. The OSR is currently not being collected, however California law requires the filing of annual information returns.
Filing Requirements
Marine Terminal Operators. You are required to file and report: (1) the number of barrels of petroleum products received at a marine terminal within California by a vessel arriving from a point of origin outside of California; and (2) the number of barrels of crude oil that are transported from within California by vessel to a destination outside California.
Pipeline Operators. You are required to file and report: (1) the number of barrels of petroleum products transported into California by pipelines operating across, under, or through the waters of this state; and (2) the number of barrels of crude oil transported out of California by pipeline.
Refinery Operators. You are required to file and report the number of barrels of crude received at a refinery within California.
Note: The annual information return covers a one-year calendar period and must be filed on or before the due date (25th of the month following the end of the calendar year). The return must be filed even if you have no barrels to report during this reporting period. No fee is due with this return.
Penalty For Late Filing
Section 46154.1 of the Oil Spill Response, Prevention, and Administration Fees Law imposes a five hundred dollar ($500) penalty for the late filing of this informational return. This penalty is billed when the OSR fee is required to be collected. We are authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online through our online services system.
Definitions
Marine terminal means any marine facility used for transferring oil, petroleum products, or renewable fuel to or from tankers or barges. For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health and Safety Code. (Revenue and Taxation Code (R&TC) section 46017).
State waters or waters of the state means any surface waters, including saline waters, marine waters, and fresh waters within the boundaries of the state but does not include groundwater (R&TC section 46027).
Pipeline means any pipeline used at any time to transport crude oil or petroleum products (R&TC section 46022).
Barge means any vessel that carries oil, petroleum products, or renewable fuel in commercial quantities as cargo but is not equipped with a means of self-propulsion (R&TC section 46007).
Tanker means any self-propelled waterborne vessel constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo (R&TC section 46028).
Vessel means a tanker or barge as defined above (R&TC section 46029).
Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, is useable as, or may be refined as a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and renewable fuels containing more than five percent petroleum products (R&TC section 46021).
*As of July 22, 2021, the definition of petroleum products was changed to remove reference to alcohol fuels that contain petroleum products and includes renewable fuel containing more than five percent petroleum products.
Crude oil means petroleum in an unrefined or natural state including condensate and natural gasoline, and including substances that enhance, cut, thin, or otherwise reduce viscosity (R&TC section 46010).
Reporting Crude Oil
Complete the below fields to report the barrels for crude oil. Report all values to the nearest whole barrel.
Crude oil received at a refinery within this state. Enter the total number of barrels of crude oil received at a refinery located in this state.
Crude oil transported from a marine terminal by means of a vessel to a destination outside this state. Enter the total number of barrels of crude oil transported from a marine terminal by means of a vessel to a destination outside this state.
Crude oil transported by a pipeline operator to a destination outside this state. Enter the total number of barrels of crude oil transported by a pipeline operator to a destination outside this state.
Reporting Petroleum Products
Complete the below fields to report the barrels for petroleum products. Report all values to the nearest whole barrel.
Petroleum products received at a marine terminal by vessel from a point of origin outside this state. Enter the total number of barrels of petroleum products received at a marine terminal by vessel from a point of origin outside this state.
Petroleum products transported into the state by means of a pipeline across, under, or through state waters. Enter the total number of barrels of petroleum products transported into this state by means of a pipeline across, under, or through state waters.
Click Next to review a summary of the total barrels reported for Crude Oil and Petroleum Products.
Resources
Timber Tax
Timber Tax Return
General Information
The Timber Yield Tax is a property tax paid by timber owners when they harvest trees, or timber. The California Department of Tax and Fee Administration (CDTFA) administers and collects the Timber Yield Tax, which, after state administrative costs, is allocated to the counties where the timber was harvested. The CDTFA also determines the harvest values of timber and timberland production zone values.
Prior to 1976, timber and timberlands were subject to an annual ad valorem property tax administered by each individual county assessor. The Timber Yield Tax Law, passed in 1976, replaced the ad valorem tax on standing timber with a yield tax on the value of harvested timber. While the timber yield tax is a state tax deferred until the time of harvest, the taxation of timberland is still part of the local annual property tax that is administered by each county assessor.
Filing Requirements
For most accounts, timber yield tax returns must be filed for each calendar quarter. However, if Christmas trees are the only forest product you harvest and you harvest them in the fourth quarter of each year, you will file a return only for the fourth quarter of each year. The filing date is the last day of the month following the end of the quarter.
You must file your timber yield tax return as long as you remain registered with CDTFA, even if you do not harvest any timber during a reporting period or if all of your harvests for the reporting period qualify for the low-value exemption.
Penalty and Interest
The following penalty charges may be assessed for filing a late return and/or late payment:
- Late-file penalty – One hundred dollars ($100) if the tax return is not filed by the due date.
- Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
- Late-file and late-pay penalty – Ten percent (10%) or one hundred dollars ($100), whichever is greater, if the tax return is not filed and paid by the due date.
Interest also applies to late payments. The interest rate applies for each month or fraction of a month that the payment is late.
Initial Questions
Would you like to close your account?
If this is your final return and you would like to close out your timber tax account, select Yes.
If this is not your final return and you plan to continue harvesting, select No.
Did you harvest this period?
If you harvested any timber during this reporting period, select Yes.
If you did not harvest any timber during this reporting period, select No.
Did you harvest Christmas Trees this period?
If you harvested any Christmas trees during this reporting period, select Yes.
If you did not harvest any Christmas trees during this reporting period, select No.
Harvest Report
Harvest Information
Pre-Populated Harvest Plan/Contract No.
The online services system will pre-populate all valid plan/contract numbers associated with the Timber Yield Tax account.
Next, click the Add Plan Info hyperlink next to the corresponding Harvest Plan/Contract Number for which harvesting occurred and complete the following required fields:
Timber Value Area. For most counties, the system will automatically determine this field. For counties with split Timber Value Areas, select the Timber Value Area from the drop-down menu.
Total Acres Cut. Enter the total acres cut for this timber harvest plan/contract. If you are not able to determine the total acres cut, enter the number “1” in this field.
Species. Click the Species hyperlink to add the Harvest Detail information to the Harvest Report (refer to the Harvest Detail section below for more information).
To add a new Harvest/Plan Contract No.
Click the Add a Record hyperlink and complete the following required fields:
Harvest Plan/Contract No. Enter the Department of Forestry and Fire Protection (CAL FIRE) harvest plan number or enter the contract number for a harvest on federal land.
Harvest/Sale Name. Enter the harvest plan name or sale name of the harvest operation.
County of Harvest. Select the name of the county of harvest from the drop-down menu.
County Code. The system will automatically determine this field.
Timber Value Area. For most counties, the system will automatically determine this field. For counties with split Timber Value Areas, select the Timber Value Area from the drop-down menu.
Total Acres Cut. Enter the total acres cut for this timber harvest plan/contract. If you are not able to determine the total acres cut, enter the number “1” in this field.
Species. Click the Species hyperlink to add the Harvest Detail information to the Harvest Report (refer to the Harvest Detail section below for more information).
Harvest Detail
Click the Add a Record hyperlink to complete the following required Logging Information:
Species Code. Select the species code for the species or products to be reported from the drop-down menu.
Logging Code. Select the logging code from the drop-down menu.
Average Volume Per Log (AV/L) Calculator
Note: Not all species require an AV/L. If the species does not require an AV/L, enter the Volume Harvested.
Net Linear Footage. Enter the net linear footage harvested for the selected species.
Net MBF (thousand board feet). Enter the net volume, rounded to the nearest 1,000 board feet (MBF) as measured by the Scribner short-log. (For example: If you harvested twenty thousand board feet (20,000), enter as 20 (MBF)).
Average Volume Per Log (BF). The system will automatically determine this field.
Size Code. The system will automatically determine this field.
Volume Harvested (MBF). For species that do not require an AV/L, enter the net volume, rounded to the nearest 1,000 board feet (MBF) as measured by Scribner short-log. (For example: If you harvested twenty thousand board feet (20,000), enter as 20 (MBF)).
For additional information regarding the AV/L, please refer to the Average Volume Per Log Calculator on our website.
Note: If additional species/products need to be reported on the same harvest plan/contract number, click the Add a Record hyperlink, and complete the Logging Information and AV/L or Volume Harvested information above.
Click OK after all species/products have been added. This will bring you back to the Timber Tax Harvest Report. Click OK to return to the summary of Harvest Information.
Click Next after all harvest activity has been reported.
Resources
- Tax Guide for Timber Yield Tax
- Online Return Filing Tutorial
- Average Volume Per Log Calculator
- Timber Yield Tax Law
- Timber Yield Tax Regulations
- Publication 86, California Timber Yield Tax
- Publication 87, Guide to California Timber Yield Tax
Underground Storage Tank Maintenance Fee
Underground Storage Tank Maintenance Fee Return
General Information
Every owner of an underground storage tank shall file an underground storage tank maintenance fee return and schedule showing the total number of gallons of petroleum products (for example: gasoline, diesel fuels, and additives) placed into the owner's tanks during the period covered by the return. Do not report tank capacity. The return is due on or before the 25th day of the month following the end of the reporting period. A return must be filed even though you have no liability for the fee, for example, tanks that are empty or not in use.
If the ownership of the underground storage tank(s) has changed or the underground storage tank(s) has been removed, please contact our Customer Service Center at 1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Penalty and Interest
The penalty for filing a late return and/or late payment is ten percent of the amount due for the period. Interest also applies to late payments. The interest rate applies for each month or fraction of a month that the payment is late.
Summary by Location Schedule Preparation
The Summary by Location schedule is used to report location level detail of events that support the return and is a reporting requirement of the fee program. Additionally, you must report each location even though you may not have placed any petroleum products into the underground storage tank(s) during the period for that location.
Report Tank Gallons by Location for Registered Sites
Specify the total gallons placed into the tank(s) for each registered site location during this filing period.
Tank Gallons by Location. Report the total number of gallons of petroleum products placed into the underground storage tank(s) for each registered location listed.
If you have additional locations (unregistered sites) with underground storage tank(s) that are not listed, then select Yes to the question: Do you have additional underground storage tanks not listed above?
If you do not have additional site locations, select No to the question: Do you have additional underground storage tanks not listed above?
Report Tank Gallons by Location for Unregistered Sites
Tank Gallons by Location. Click the Add a Record hyperlink to add a new underground storage tank site.
Input the following required information:
Street. Enter the street number and street name for the location being reported.
City. Enter the name of the city for the location being reported.
ZIP Code. Enter the five (5) digit ZIP code for the location being reported.
Click Here to Verify Address. Click the button to verify the inputted address. Once the address is verified, click the SAVE button.
Assessor's Parcel Number (APN). Enter the assessor’s parcel number (APN) for the location being reported.
Total Gallons Placed into Tanks. Enter the total number of gallons of petroleum products placed into the underground storage tank(s) for the location being reported.
Excess Fee Collected
If you have collected more fee than what is due (excess fee) for this reporting period, then select Yes to the question: Did you collect more fee than what is due? and enter the amount of the excess fee collected.
If you did not collect excess fees during this reporting period, select No to the question: Did you collect more fee than what is due?
Resources
