Diesel Fuel Tax

The diesel fuel tax is imposed on each gallon of diesel fuel entered, or removed from a refinery or terminal rack in this state. This law parallels the Internal Revenue Service’s (IRS) excise tax on diesel fuel as contained in its laws and regulations effective January 1, 1994. If you are a Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder, Diesel Ultimate Vendor, Vessel/Pipeline Operator, Industrial User, Government Entity, Diesel Exempt Bus Operator or Train Operator you will need to register with the BOE. Biodiesel and biofuel, including straight vegetable oil (svo) and waste vegetable oil (wvo), are administered under the Diesel Fuel Tax Law. The IRS provides the BOE with inspection reports of highway operators using dyed diesel and diesel fuel on highway.

Special Notices

Information About

Registration

Rates

Returns & Reports

Make a Payment

Forms & Publications

Resources

Related Websites

Statistics & Reports

Contact Us

If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions

If your questions are about the Diesel Exempt Bus Operator or the Diesel Government Entity program, please direct your questions to the Motor Carrier Office.

Motor Carrier Office, MIC: 65
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0065

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions