California Supplier of Diesel Fuel Tax Return

Supplier of Diesel Fuel Tax Return
CDTFA-501-DD
CDTFA-501-DD (S1F) REV. 15 (3-23)

STATE OF CALIFORNIA

SUPPLIER OF DIESEL FUEL TAX RETURN
DUE ON OR BEFORE

PERIOD BEGIN DATE

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
EFF

PERIOD END DATE

PM

YOUR ACCOUNT NUMBER

READ INSTRUCTIONS
BEFORE PREPARING

CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6151

 Please check this box if this filing represents an AMENDED RETURN.
As a supplier of diesel fuel in California, you are required to report all imports, exports, blending, and terminal rack disbursements of
diesel fuel in this state. You are also required to report all imports, exports, and sales of jet fuel or kerosene.
REPORT WHOLE
GALLONS ONLY
(A)
Diesel Fuel at
Current Rate

(B)
Diesel Fuel at
Prior Rate

1. Gallons on which tax applies or on which refund is due (enter from Tax
Computation Worksheet section C, line 3, columns A and B)
2. Rates of tax per gallon

$

$

3. Subtotal of tax on these gallons (multiply line 1 by line 2 for columns A and B)

$

$

4. Total amount of tax due or refund claimed (add columns A and B of line 3)

$

5. Excess tax collected

$

6. Total tax (add lines 4 and 5)

$

7. PENALTY: (multiply line 6 by 10 percent [0.10] if payment made or return filed after due date shown above)

$

8. INTEREST: One month’s interest is due on tax for each month or fraction of a month that payment is
delayed after the due date. The adjusted monthly interest rate is
See our website for the
Interest Rate Calculator.

$

9. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 6, 7, and 8)

$

For our privacy policy and notice, visit our webpage at www.cdtfa.ca.gov/privacy.htm, or go to
www.cdtfa.ca.gov/formspubs/forms.htm and search for CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed.

CERTIFICATION
I hereby consent to disclose and authorize the California Department of Tax and Fee Administration (CDTFA) to release, as necessary, certain otherwise
confidential transaction information regarding volumes, invoice numbers, bills of lading, locations, dates, or method of delivery of reportable products
to any person identified by me in this return as being involved in a reported transaction for the sole purpose of verifying the accuracy of the reportable
product transaction information concerning my transactions with such person as reported in this return.
I hereby certify that this return, including all accompanying schedules and statements, has been examined by me and to the best of my knowledge and
belief is a true, correct, and complete return.
SIGNATURE

EMAIL ADDRESS

PRINT NAME AND TITLE

TELEPHONE

Make a copy of this document and the accompanying schedules for your records.

DATE

DD

CDTFA-501-DD (S1B) REV. 15 (3-23)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

THIS PAGE INTENTIONALLY LEFT BLANK

CDTFA-501-DD (S2F) REV. 15 (3-23)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

TAX COMPUTATION WORKSHEET
Use this worksheet to help you complete your return and calculate the tax due. Do not send this worksheet with your return.

SECTION A. TAXABLE TRANSACTIONS
(Total Gallons)
1. Imports of taxable products below the terminal rack (enter total from
column 11 of Schedule 3X)
2. Fuel removed subject to tax (enter total from column 11 of Schedule 5)

FROM
SCHEDULE

(A)
DIESEL FUEL
AT CURRENT
RATE

(B)
DIESEL FUEL
AT PRIOR
RATE

(A)
DIESEL FUEL
AT CURRENT
RATE

(B)
DIESEL FUEL
AT PRIOR
RATE

3X
5

3. Fuel sold above the rack to unlicensed parties (enter total from column 11 of
Schedule 5A)

5A

4. Gallons used in a taxable manner, not reported on Schedule 5 and used by
you in a taxable manner (enter total from column 11 of Schedule 5Q)

5Q

5. Untaxed products blended with, or added to fuel, resulting in a product
which is used as, or is usable as, a taxable fuel (enter total from column 11
of Schedule 5W)

5W

6. Gallons delivered partially taxed (enter total from column 11 of Schedule 5X)

5X

7. Miscellaneous fuel transactions subject to tax (enter total from column 11 of
Schedule S02A)

S02A

8. TOTAL TRANSACTIONS SUBJECT TO TAX (add lines 1 through 7 for
each column)

SECTION B. TAX-PAID CREDITS
(Total Gallons)

FROM
SCHEDULE

1. Tax-paid fuel exported (enter total from column 11 of Schedule 13A)

13A

2. Tax-paid fuel sold to a consulate officer or employee by credit card (enter
total from column 11 of Schedule 13B)

13B

3. Tax-paid fuel sold to the United States Government (enter total from
column 11 of Schedule 13C)

13C

4. Tax-paid fuel sold for use on farms (enter total from column 11 of
Schedule 13D)

13D

5. Tax-paid fuel sold to exempt bus operators (enter total from column 11 of
Schedule 13E)

13E

6. Tax-paid fuel sold to train operators (enter total from column 11 of
Schedule 13G)

13G

7. Tax-paid fuel used in an exempt manner not reportable on another schedule
(enter total from column 11 of Schedule 13J)

13J

8. Tax-paid fuel removed from a terminal as either a second taxable event, or
as dyed blended biodiesel (enter total from column 11 of Schedule 13M)

13M

9. Tax-paid fuel used to manufacture other products (enter total from column
11 of Schedule 13N)

13N

10. Other tax-paid credits, or bad debt write-off (enter totals from column 11 of
Schedules S03A and S04)

S03A
S04

11. TOTAL TAX-PAID CREDITS (add lines 1 through 10 for each column)
(Continued on Reverse)

CDTFA-501-DD (S2B) REV. 15 (3-23)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

TAX COMPUTATION WORKSHEET

SECTION C. TAXABLE GALLONS COMPUTATION

1. Total gallons from transactions subject to tax (enter from section A, line 8 for each column)
2. Total tax-paid gallons claimed for credit (enter from section B, line 11 for each column)
3. TAXABLE GALLONS (subtract line 2 from line 1) This may be a negative amount. Enter this
amount in columns A and B on line 1 on the front of the return.

(A)
DIESEL FUEL
AT CURRENT
RATE

(B)
DIESEL FUEL
AT PRIOR
RATE

CDTFA-501-DD (S3F) REV. 15 (3-23)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

INSTRUCTIONS
SUPPLIER OF DIESEL FUEL TAX RETURN
(UNDER REVENUE AND TAXATION CODE SECTION 60131 OF THE DIESEL FUEL TAX LAW)
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select File & Make a Payment. You can also
pay by credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be sure to include your account
number. Make check or money order payable to the California Department of Tax and Fee Administration.

GENERAL INFORMATION
Suppliers of diesel fuel use this tax return to report the Diesel Fuel Tax due on (undyed) diesel fuel. The Diesel Fuel Tax is imposed
on the following activities: removal of diesel fuel from a refinery or terminal rack; importation of diesel fuel 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: The diesel fuel tax rate may be adjusted every year effective July 1. CDTFA will announce the rate by the preceding May 1. Due
to this annual rate adjustment, you may have transactions at several different rates.
If you are interested in filing your Supplier of Diesel Fuel Tax Return electronically with CDTFA, please contact our Customer Service
Center at the number listed at the bottom of page (S4B).
To obtain the latest information on any product codes or if you need help completing this form, visit the CDTFA’s website at
www.cdtfa.ca.gov.

FILING REQUIREMENTS
Under Revenue and Taxation Code section 60201 each supplier shall prepare and file a tax return with CDTFA on which you report,
on a monthly basis, activities such as 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, and sold during the
reporting period. The return and your payment, made payable to the California Department of Tax and Fee Administration, for the
amount due must be submitted on or before the last day of the calendar month following the reporting period to which it relates. Paying
your tax or filing your return after the due date may result in interest and penalty charges. You must file a return even if no tax is due for
the reporting period. Your tax return is not considered valid unless it is signed and dated in the space provided at the bottom of the first
page. To prepare the return, you must first complete the applicable schedules and the Tax Computation Worksheet.

ACCOUNTABILITY
It is important that you report all transactions that you are required to report on this return and the 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 to determine why
your reports differ from reports submitted by third parties, such as the terminal operators.

PREPARATION OF SCHEDULES
There are two types of supporting schedules included with every Supplier of Diesel Fuel Tax Return; a standard CDTFA-810-FTG,
Receipt Schedule, and a standard CDTFA-810-FTF, Disbursement Schedule. For detailed information regarding the use and
preparation of these schedules, see CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, available on our
website at www.cdtfa.ca.gov/formspubs/cdtfa810fte.pdf.

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. Do not send the worksheet with your return.) Add the totals from column 11 on each of the
schedules for diesel fuel to determine the total gallons to be included in each column of the worksheet. Refer to CDTFA-810-FTE,
Instructions for Preparing Motor Fuels Schedules, for detailed instructions on the use of and reporting requirements for each schedule.

CDTFA-501-DD (S3B) REV. 15 (3-23)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

SECTION A. TAXABLE TRANSACTIONS
Line 1.

Enter the total gallons of ex-tax diesel fuel imported into California below the terminal rack by adding the totals from
column 11 for each receipt schedule coded 3X for taxable products. Refer to CDTFA-810-FTA, Product Code Table
(Sorted by Product Code Number), or CDTFA-810-FTB, Product Code Table (Sorted by Product Description), to identify
taxable products.

Line 2.

Enter the total gallons of diesel fuel removed from California terminal racks that were subject to tax during the reporting
period by adding the totals from column 11 for each disbursement schedule coded 5.

Line 3.

Enter the total gallons of diesel fuel sold above the rack to unlicensed parties that were subject to tax during the reporting
period by adding the totals from column 11 for each disbursement schedule coded 5A.

Line 4.

Enter the total gallons of diesel fuel removed at the terminal, not reported on schedule 5, and used by you in a taxable
manner during the reporting period by adding the totals from column 11 for each disbursement schedule coded 5Q.

Line 5.

Enter the total gallons of untaxed products blended with or added to diesel fuel resulting in a product which is used as or
usable as diesel fuel by adding the totals of column 11 for each disbursement schedule coded 5W.

Line 6.

Enter the difference between gross gallons sold to customers and net gallons purchased from suppliers by adding the
totals from column 11 for each disbursement schedule coded 5X.

Line 7.

Enter the total gallons of miscellaneous diesel fuel transactions that are subject to tax by adding the totals from column 11
for each disbursement schedule coded SO2A.

Line 8.

Enter the total gallons of diesel fuel transactions that were subject to tax during the reporting period by adding lines 1
through 7 for columns A and B. Also enter this total on line 1, columns A and B, respectively, of section C of the
worksheet.

SECTION B. TAX-PAID CREDITS
Line 1.

Enter the total gallons of tax-paid diesel exported below the California terminal racks by adding the totals from column 11
for each disbursement schedule coded 13A.

Line 2.

Enter the total gallons of tax-paid diesel fuel sold to a consulate officer or employee by credit card by adding the totals
from column 11 for each disbursement schedule coded 13B.

Line 3.

Enter the total gallons of tax-paid diesel fuel sold to the United States Government by adding the totals from column 11 for
each disbursement schedule coded 13C.

Line 4.

Enter the total gallons of tax-paid diesel fuel sold to a person who uses the fuel for farming purposes by adding the totals
from column 11 for each disbursement schedule coded 13D.

Line 5.

Enter the total gallons of tax-paid diesel fuel sold to exempt bus operators by adding the totals from column 11 for each
disbursement schedule coded 13E.

Line 6.

Enter the total gallons of tax-paid diesel fuel sold to train operators by adding the totals from column 11 for each
disbursement schedule coded 13G.

Line 7.

Enter the total gallons of tax-paid diesel fuel used in an exempt manner not reportable on any other credit schedule by
adding the totals from column 11 for each disbursement schedule coded 13J.

Line 8.

Enter the total gallons of tax-paid diesel fuel removed from a terminal as either a second taxable event or as dyed blended
biodiesel by adding the totals from column 11 for each disbursement schedule coded 13M.

Line 9.

Enter the total gallons of tax-paid diesel fuel used to manufacture other products by adding the totals from column 11 for
each disbursement schedule coded 13N.

Line 10.

Enter the total gallons of other tax-paid diesel fuel allowed to be taken as a tax-paid credit or a bad debt write-off by
adding the totals from column 11 for each disbursement schedule coded S03A and S04.

Line 11.

Enter the total gallons of tax-paid diesel fuel transactions that were claimed for a refund of tax during the reporting period
by adding lines 1 through 10 for columns A and B. Also, enter this total on line 2, columns A and B, respectively, of section
C of the worksheet.

SECTION C. TAXABLE GALLONS COMPUTATION
Line 1.

Enter the total gallons for transactions subject to tax from section A, line 8, columns A and B.

Line 2.

Enter the total gallons of tax-paid credits from section B, line 11, columns A and B.

Line 3.

Enter taxable gallons by subtracting line 2 from line 1 for columns A and B (this may be a negative amount). Also, enter
these totals on line 1, columns A and B, on the front of the return.

CDTFA-501-DD (S4F) REV. 15 (3-23)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

PREPARATION OF THE RETURN
Before completing the return, prepare the applicable Receipt, Disbursement, and Summary Schedules and the Tax
Computation Worksheet.
Line 1.

Enter the total gallons on which tax applies or a refund is due from section C, line 3, columns A and B of the Tax
Computation Worksheet.

Line 2.

These are the current and prior year tax rates for diesel fuel.

Line 3.

For columns A and B, multiply line 1 by line 2 for each column and enter the result in the appropriate column on line 3.

Line 4.

Enter the total amount of tax due or refund claimed by adding columns A and B of line 3.

Line 5.

If you have collected more than the amount due calculated on your return, enter the difference on this line.

Line 6.

Total amount of tax due.

Line 7.

If you pay the tax due on line 6 or file your return after the due date shown on the front of this return, you owe a penalty of
ten percent (0.10) of the amount of remaining tax due. Multiply the tax due on line 6 by (0.10) and enter here. Returns and
payments must be postmarked or received on or before the due date of the return to be considered timely. If the due date
falls on a Saturday, Sunday, or state holiday, returns postmarked or received on the next business day will be considered
timely. Businesses required to pay diesel fuel tax by electronic funds transfer (EFT) may also be subject to a 10 percent
penalty for failure to pay by EFT (payment by check, for example). However, 10 percent is the maximum penalty applied to
late returns and payments.

Line 8.

If you are paying your tax on line 6 after the date shown on the front of this return, you will owe interest. The interest rate
noted on the front of this return applies for each month, or fraction of a month, that your payment is late. Multiply the
tax due on line 6 by the interest rate shown, then multiply the result by the number of months, including any fraction of a
month, that has elapsed since the due date and enter here.

Line 9.

Enter the total amount due and payable by adding lines 6, 7, and 8. If claiming a refund, enter the amount of refund
claimed from line 6 as a negative number.

DIESEL FUEL SCHEDULE CODES/MODE CODES/PRODUCT CODES
Disbursement Schedules
5

Fuel Removed Subject to Tax

5A

Fuel Sold Above the Rack to Unlicensed Parties

5Q

Gallons Used in a Taxable Manner

5W

Untaxed Products Blended with, or Added to Fuel, Resulting in a Product Which Is Used as, or Is Usable as a Taxable Fuel

5X

Gallons Delivered Partially Taxed

6F

Reportable Products Removed Not Subject to Tax

7

Fuel Removed and Exported Tax Exempt

7D

Exports Above the Terminal Rack

7F

Exports of Reportable Products Below the Terminal Rack

8

Fuel Removed and Sold to the United States Government Tax Exempt

10C

Fuel Removed and Sold to Exempt Bus Operators Tax Exempt

10I

Fuel Removed and Sold for Use on Farms Tax Exempt

10Y

Fuel Removed and Sold to Train Operators Tax Exempt

13A

Tax-Paid Fuel Exported

13B

Tax-Paid Fuel Sold to a Consulate Officer or Employee by Credit Card

13C

Tax-Paid Fuel Sold to the United States Government

13D

Tax-Paid Fuel Sold for Use on Farms

13E

Tax-Paid Fuel Sold to Exempt Bus Operators

13G

Tax-Paid Fuel Sold to Train Operators

13J

Tax-Paid Fuel Used in an Exempt Manner Not Reportable on Another Schedule

13M

Tax-Paid Fuel Removed From a Terminal as a Second Taxable Event or as Dyed Blended Biodiesel

13N

Tax-Paid Fuel Used to Manufacture Other Products

CDTFA-501-DD (S4B) REV. 15 (3-23)

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

DIESEL FUEL SCHEDULE CODES/MODE CODES/PRODUCT CODES (CONTINUED)
Receipt Schedules
1A

Purchased Tax-Paid

3A

Imports Above the Terminal Rack

3X

Imports Below the Terminal Rack Subject to Tax

3Y

Imports Below the Terminal Rack Not Subject to Tax

Summary Code Schedules
S02A

Miscellaneous Fuel Transactions Subject to Tax

S03A

Other Tax-Paid Credits

S04

Bad Debt Write-Off

S05I

Other Exempt Removals

Below the Rack Activity Schedules
12A

All Other Sales or Use of Tax-Paid Fuel Below the Rack

12B

All Other Sales or Use of Ex-Tax Fuel Below the Rack

12C

Ending Inventory of Below the Rack Products

Mode Codes
B

Barge

CE

Summary Item

GS

Gas Station

J

Truck

PL

Pipeline

R

Rail

RT

Removal from Terminal

S

Ship (Ocean Marine Vessel)

Refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, for detailed instructions on the use of and reporting
requirements for each mode code.

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.

For more information, please contact the California Department of Tax and Fee Administration, Return Processing Branch, P.O. Box
942879, Sacramento, CA 942879-0088. You may also visit our website at www.cdtfa.ca.gov or call 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.