Interstate User Diesel Fuel Tax (DI) License
The California Interstate User Diesel Fuel Tax (DI) License is issued to persons who operate diesel-powered vehicles and whose interstate travel is restricted to Mexico and California, or to persons who are not based in an International Fuel Tax Agreement (IFTA) jurisdiction. Under the Diesel Interstate Carrier (DI) program, every person using diesel fuel to operate a qualified motor vehicle within and outside this state shall pay a tax for every gallon of diesel fuel used in this state. Generally, a person will be required to hold a Diesel Interstate Carrier license if the person operates at least one qualified motor vehicle powered by diesel fuel and travels only in California and Mexico.
If you operate a qualified motor vehicle in California and any other US State, you should register for an International Fuel Tax Agreement (IFTA) License.
- Rate Change for International Fuel Tax Agreement (IFTA) and Interstate User Diesel Fuel Tax (DI) Licensees Effective July 1, 2016
- DI - Interstate User Diesel Fuel Tax Return, BOE-501-DI
- DI - Declaracion de Impuestos Sobre el Combustible Diesel para Usuarios Interestatales, BOE-501-DI-S
- Tax Rate Chart
- Filing Due Dates for DI quarterly returns
- Pay the taxes due on your DI quarterly return
The following services are now online:
- Register for a new account
- Pay the taxes due on your quarterly return
- Purchase a California Fuel Trip Permit
- Make a payment on your accounts receivable balance
- Request relief of penalty and interest or submit a declaration of timely mailing
- Acknowledgement of Licensee Responsibilities Under the California Interstate User Diesel Fuel Tax, BOE-514-DI
If you have questions regarding this program or need to register with the BOE, please contact the Motor Carrier Office at the following addresses or telephone number:
Motor Carrier Office, MIC: 65
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0065
The Motor Carrier Office is located at 1030 Riverside Parkway in West Sacramento. The office is open to the public from 8:00 a.m. to 5:00 p.m., Monday through Friday, except state holidays.
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