Motor Fuel Tax Electronic Filing Information - Frequently Asked Questions (FAQ)

1. What is E-Filing?
2. Why is E-Filing beneficial?
3. What are the advantages of electronic filing of tax information?
4. What are the accepted tax forms and file formats for E-Filing?
5. What valid transmission methods can be used?
6. What information is considered confidential?
7. What measures are used to secure the data sent over the Internet?
8. What is the Trading Partner Agreement (BOE-400-TPA) and what is its purpose?
9. Can multiple reports be submitted in a single electronic transmission?
10. What are the rules and responsibilities of E-Filing and is it okay to freely switch between paper filing and E-Filing?
11. How is timely filing of my tax form and/or payment determined?
12. Is E-Filing available seven days a week, 24 hours a day?
13. Who should I contact if my account information changes and needs updating?
14. What are some of the prerequisites to begin filing electronically?
15. Who do I contact for technical assistance?
16. Why doesn't my password work?
17. I was trying to access your Web site and got the message "Server Not Available." What's going on?

1. What is E-Filing?

Electronic Filing (E-Filing) is a process which uses Internet technology to file tax forms (tax returns, reports, and claims for refund) through the Internet. The tax forms are filed electronically so there is no postage cost and no need to worry about the tax forms being lost or delayed in the mail.

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2. Why is E-Filing beneficial?

E-Filing is fast, easy, convenient and accurate. All you need is a computer and access to the Internet. You need not leave your home or office to file. You will receive confirmation that your return and payment information has been accepted for processing. And, if tax is due, you do not even need to write a check. Funds are transferred electronically.

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3. What are the advantages of electronic filing of tax information?

The electronic filing of tax information has the following advantages:

• After the initial application and testing, no paper tax forms to be filed, including no signature documents to be completed and mailed.
• No postage expenses.
• Quicker processing.
• Electronic security ensures confidentiality of data.
• Acknowledgment of the Board of Equalization (BOE) receiving your filing.
• Less file storage space required since data may be stored electronically.

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4. What are the accepted tax forms and file formats for E-Filing?

The BOE is currently accepting the tax forms and corresponding file formats indicated in the table below. Electronic Participants must pass certification testing for each tax form and file format. Some file formats may not be applicable to all tax forms. Files formatted in XML, Excel, Word, Lotus, or other format not identified as accepted by the BOE will not be accepted.

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5. What valid transmission methods can be used?

The BOE will only accept properly formatted tax forms transmitted via the Internet. Magnetic tape, floppy diskette, CD, or other media will not be accepted from electronic filers. Electronic Participants interested in utilizing an alternative filing format may contact the BOE to discuss their proposal.

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6. What information is considered confidential?

Personal information, such as a driver license number, a social security number, or a residence address, is not disclosed to the public. However, some records are subject to disclosure. These include BOE license or registration numbers, business name and address, and license status. Also, for purposes of enforcing the fuel tax laws, personal information may be disclosed to federal agencies and other state agencies. For more information, please review the Notice to Individuals Regarding Information Furnished to the BOE (Form BOE-324-A) included in Appendix H of the Motor Fuels Electronic Filing Handbook.

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7. What measures are used to secure the data sent over the Internet?

The Motor Fuels Tax Electronic Filing Program uses the Internet to receive and transmit tax forms and information. It incorporates the following technological attributes to ensure data security: User-ID, Password, Data Encryption, Electronic Signature (Authorization and Security Codes), and Acknowledgments. Each Electronic Participant must also use security procedures that are reasonably sufficient and use its best efforts to ensure that all transmissions of tax returns and reports are authorized. An Electronic Participant must take the necessary precautions to safeguard its technological attributes and notify the BOE at 916-322-9669 when it has knowledge that its technological attributes have been compromised or a change in its authorized representative has occurred.

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8. What is the Trading Partner Agreement (BOE-400-TPA) and what is its purpose?

The Trading Partner Agreement (TPA) is an application completed by an electronic participant candidate in order to participate in the Motor Fuels Electronic Filing Program.

The purpose of the TPA is to:

• Identify the Information Provider;
• Identify the tax forms to be filed electronically;
• Identify the electronic filing formats to be used for each tax form to be filed electronically;
• Identify the Application Sender's Code (for EDI filing formats only);
• Identify the accounts to be filed electronically;
• Outline the terms and standards for electronic filing; and
• Identify the authorized signer for the electronic filing.

In addition, completion of the TPA is the process used to convey the necessary information to facilitate electronic exchange of information. It will ensure the accuracy of the entity information by comparing the E-Filed entity data with the information in the BOE databases. Once accepted into the Motor Fuels Tax Electronic Filing Program, participation is required until terminated by the BOE.

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9. Can multiple reports be submitted in a single electronic transmission?

Information Providers who are registered with more than one BOE fuel account license or registration number must transmit separate tax form data sets for each account license unless using the EDI v. 4010 or v. 4030 format. Information Providers using the EDI v. 4010 or v. 4030 format may combine multiple tax form data sets in a single electronic transmission.

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10. What are the rules and responsibilities of E-Filing and is it okay to freely switch between E-Filing and paper filing?

Once an Electronic Participant has completed the certification testing for the tax forms it intends to E-File, it is placed into production status, which permits the filing of the tax forms electronically with the BOE. Once permission has been granted, an Information Provider must file its Motor Fuels tax forms and make payments electronically to the BOE until further notified. The Electronic Participant many not alternate between paper filing and E-Filing unless prior permission is granted by the BOE.

Please refer to Chapter 6, General Rules and Responsibilities of an Electronic Participant, of the Motor Fuels Electronic Filing Program E-Filing Handbook and Specifications, for a list of the rules and responsibilities.

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11. How is timely filing of my tax forms and/or payment determined?

The filing for a period is considered to be filed timely if the tax form and any applicable payment are received by the BOE on or before the due date. If either is received after the due date, the filing is considered late. E-Filed tax forms and EFT payments receive an electronic "postmark" of the date and time they are submitted. This postmark is used to determine if the filing is timely.

If a tax form or payment is received by the BOE after the due date, interest and/or penalty may be charged. Failure to file a tax form, or filing an incomplete tax form, may result in charges for interest, penalty and/or license revocation. For help in calculating any additional interest and/or penalty charges, please contact the Fuel Taxes Division at 916-322-9669.

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12. Is E-Filing available seven days a week, 24 hours a day?

In order to perform basic maintenance on the BOE website, the system will be unavailable for Motor Fuels E-filing access from Sunday at 7:00 p.m. to Monday at 5:00 a.m., Pacific Time. This is regularly scheduled downtime that will be posted on the BOE website. Since this is regularly scheduled downtime, Electronic Participants should be aware that the BOE will not accept the participant's inability to submit a timely filing because of this downtime as a valid reason for granting relief of any penalty and/or interest that may result from making a late filing.

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13. Who should I contact if my account information changes and needs updating?

Once accepted into the Motor Fuels Tax E-Filing Program, the Information Provider must notify the BOE if it moves, changes ownership, discontinues operations, or sells its business. The BOE requires that all registration changes be submitted in writing. All written notification will be reviewed and the appropriate actions taken. The written notification of registration changes will enable the BOE to update our records and keep your registration current. Be sure to provide all applicable account number(s) when contacting the BOE.

Even though the EDI map discussed in Chapter 9, X12 - TS813 Motor Fuels Reporting Map, of the Motor Fuels Electronic Filing Program E-Filing Handbook and Specifications, allows for registration information updates, the BOE is not currently automated to utilize any of this data for registration updates.

Mail the notification to:
State Board of Equalization
Fuel Taxes Division
P.O. Box 942879
Sacramento, CA 94279-0030

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14. What are some of the prerequisites to begin filing electronically?

Certification testing is mandatory for all Electronic Participants and a prerequisite to electronic filing. As outlined in Chapter 8, Certification Testing Guidelines, of the Motor Fuels Electronic Filing Program E-Filing Handbook and Specifications, the BOE has established test procedures that all Electronic Participants must follow to test its E-Filing system prior to the submission of production files. In order to ensure the quality of the information obtained, the BOE will subject the information received to a set of tests. An Electronic Participant must successfully test for each type of electronic tax form that it wishes to file in the file format to be used.

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15. Who do I contact for technical assistance?

For Technical Assistance, please contact the Fuel Taxes Division:

Telephone: 916-322-9669
Fax: 916-323-9352
email: Efile@boe.ca.govMail: State Board of Equalization

• Fuel Taxes Division
• P.O. Box 942879
• Sacramento, CA 94279-0030

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16. Why doesn't my password work?

The following are the most common causes of this problem:

• Improper capitalization: The password is case-sensitive. Be sure to check your "Caps Lock" button on your keyboard, and make sure that you are entering any characters of your password in the proper case.
• Incorrect Password or Username.

If you've checked everything and are still having problems, contact the Fuel Taxes Division:

Telephone: 916-322-9669
Fax: 916-323-9352
email: Efile@boe.ca.gov

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17. I was trying to access your Web site and got the message "Server Not Available." What's going on?

At times, due to unanticipated demand, our Web site may be temporarily unavailable. Typically, you'll be able to complete your task if you simply wait a moment and try again.