Current through Register 2024 Notice Reg. No. 38, September 20, 2024
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.
1. New
section filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018,
No. 12). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
be repealed by operation of law on the following day.
2. New section
refiled 9-17-2018 as an emergency; operative 9-17-2018 (Register 2018, No. 38).
Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
be repealed by operation of law on the following day.
3. New section
refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
51). Pursuant to Government Code section
15570.40,
this action is a deemed emergency and exempt from OAL review. A Certificate of
Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
be repealed by operation of law on the following day.
4. Repealed by
operation of Government Code section
11346.1(g)
(Register 2019, No. 12).
5. New section filed 3-19-2019; operative
3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
pursuant to Government Code section
15570.40(b)
(Register 2019, No. 12).
Note: Authority cited: Sections
15570.40
and
15606,
Government Code; and Section
60601,
Revenue and Taxation Code. Reference: Sections
60501,
60502,
60505.5
and
60523,
Revenue and Taxation Code.
