Diesel Fuel Tax – Farmers – Filing Claims for Refund (FAQs)

For further guidance regarding tax-paid diesel fuel used on a farm for farming purposes, see Regulation 1431, Diesel Fuel Used on a Farm for Farming Purposes. We cannot accept a claim for refund for farming use directly from a farmer who purchased tax-paid fuel for use on a farm.

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Yes. If you cannot obtain some of the information, Contact Us for guidance.

You should provide your Ultimate Vendor with an exemption certificate as soon as possible and ask your Ultimate Vendor to file a claim for refund for the taxes paid on this fuel. This claim must be filed within three years of the month following the month in which you purchased the fuel. The Ultimate Vendor will be required to provide supporting documentation for this claim, including the original invoices, the exemption certificate, and evidence to show it credited or refunded the tax to you.

Unless changes to your usage are expected in the coming year, you can use a calculation based on the previous year’s actual usage. You must maintain records supporting the calculation to provide to the California Department of Tax and Fee Administration if requested.

You must complete, sign under penalty of perjury, and submit form CDTFA-608, Certificate of Farming Use, to your vendor in order to purchase undyed diesel fuel without the state excise tax.

You must file The Certificate of Farming Use annually and whenever the information changes.

Only the diesel fuel used on a farm for farming purposes is exempt. Diesel fuel used in your on-road vehicles on public highways is subject to tax. You must pay the tax when you purchase diesel fuel for on-road use.

No. We no longer request SSNs on the certificate.

Yes. A purchaser who gives an exemption certificate for diesel fuel that he or she knows at the time of purchase will not be used by him or her in an exempt manner is liable to the state for the amount of tax that would be due if he or she had not given the certificate. The purchaser is also subject to a penalty of 25 percent of the tax or $1,000, whichever is greater, for each certificate issued for personal gain or to evade payment of taxes.