Laws, Regulations and Annotations

Search

Business Taxes Law Guide – Revision 2024
 

California Department of Tax and Fee Administration

Title 18. Public Revenues
Division 5. California Department of Tax and Fee Administration

Chapter 1. Appeals

Article 3. Claims for Refund

Rule 35037

35037. Contents of a Claim for Refund Under Diesel Fuel Tax Law.

Reference: Sections 60501, 60502, 60505.5 and 60523, Revenue and Taxation Code.

Notwithstanding regulation 35036, a claim for refund of a payment made with respect to the Diesel Fuel Tax Law must be prepared and filed in the following manner:

(a) Diesel Fuel that is lost, sold, or removed.

(1) A claim for refund must satisfy the requirements of subdivision (a)(2) if it is based upon the grounds that:

(A) Tax was imposed on the diesel fuel to which the claim relates; and

(B) The claimant bought or produced the diesel fuel to which the claim relates and the same diesel fuel was:

1. Used for purposes other than operating motor vehicles upon the public highways of California;

2. Exported for use outside of California;

3. Used in construction equipment that is exempt from registration under the Vehicle Code;

4. Used in the operation of a motor vehicle on any highway that is under the jurisdiction of the United States Department of Agriculture;

5. Used in any motor vehicle owned by any county, city and county, city, district, or other political subdivision or public agency;

6. Sold by a supplier to any consulate office or consulate employee;

7. Lost in the ordinary course of handling, transportation, or storage;

8. Sold to the United States, its agencies, or instrumentalities;

9. Sold to a train operator for use in a diesel-powered train or other off-highway use;

10. Removed from an approved terminal at the terminal rack, but only to the extent that the supplier can show that the tax on the same amount of diesel fuel has been paid more than one time by the same supplier; or

11. Removed from an approved terminal at the terminal rack as part of dyed blended biodiesel fuel, where tax is not imposed on that removal and tax had been previously imposed on the biodiesel fuel portion of the dyed blended biodiesel fuel, but only to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier.

(2) A claim for refund based upon the grounds described in subdivision (a)(1) must:

(A) Be prepared and filed on a form prescribed by CDTFA;

(B) Be accompanied by the original invoice showing the purchase, or, if no original invoice was created, an electronic invoice and the original bill of lading or fuel manifest;

(C) Include the name, address, telephone number, and permit number of the person that sold the diesel fuel to the claimant and the date of the purchase;

(D) Include a statement by the claimant indicating that the diesel fuel covered by the claim did not contain visible evidence of dye;

(E) Include a statement by the person who sold the diesel fuel to the claimant indicating that the diesel fuel did not contain visible evidence of dye;

(F) Identify the total amount of diesel fuel covered by the claim;

(G) Describe the use made of the diesel fuel; and

(H) Be accompanied by proof that the diesel fuel was exported, if the claim is based upon the grounds that the diesel fuel was exported.

(3) A claim for refund based upon the grounds provided for in subdivision (a)(1) must be filed on a calendar year basis, except that a claim for refund of more than $750 may be filed for a quarter of a calendar year.

(b) Ultimate Vendors of Diesel Fuel. A claim for refund based upon the grounds that the claimant was an ultimate vendor that sold tax-paid diesel fuel to an ultimate purchaser for use on a farm for farming purposes or for use in an exempt bus operation may not be filed for an amount of tax less than $200 or for a period shorter than one week and must:

(1) Be prepared and filed on a form prescribed by CDTFA;

(2) Contain the claimant’s permit number;

(3) Include the name, address, telephone number, and permit number of the person that sold the diesel fuel to the claimant and the date of the purchase;

(4) Include the name, address, telephone number, and federal taxpayer identification number of each farmer or the permit number of each exempt bus operator that bought the diesel fuel from the claimant and the number of gallons of diesel fuel the claimant sold to each;

(5) Include the claimant’s statement that the diesel fuel covered by the claim did not contain evidence of visible dye;

(6) Identify the total amount of diesel fuel covered by the claim;

(7) Include the claimant’s statement that it has an unexpired exemption certificate described in Revenue and Taxation Code section 60503 and has no reason to believe the certificate is false; and

(8) Include the claimant’s statement that the amounts claimed have not been previously refunded to the claimant.

(c) Other Claims. A claim for refund under the Diesel Fuel Tax Law not described in subdivision (a) or (b) may be filed in the manner provided for in regulation 35036.

History—New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. (The regulation incorporates provisions from regulation 5232.4 in division 2.1.)

Note.—Authority cited: Sections 15570.40 and 15606, Government Code; Section 60601, Revenue and Taxation Code.