Motor Fuels Online Filing Program

The Motor Fuels Online Filing Program is offered to provide a more convenient method of filing Motor Fuels Tax Forms (returns and reports) and paying amounts owed.

This page contains the general plain text instructions needed to file tax forms (tax returns, reports, and claims for refund) electronically with the BOE's Motor Fuels Online Filing Program. It also contains file type and formatting requirements, sample Excel workbooks for creating FLT files, and other useful information related to motor fuels online filing. The information on this page is designed to provide the rules, procedures, and technical requirements for the filing by Information Providers (BOE licensees and registrants), Electronic Return Originators (ERO) (also known as "Transmitters"), and Software Developers, collectively referred to as Online Participants. Participants are responsible for complying with the information provided on this page and any supplemental communiqué provided by the BOE.

Motor Fuels Electronic Filing Guide

The Motor Fuels Electronic Filing Guide is general plain text instructions needed to file tax forms (tax returns, reports, and claims for refund) electronically with the BOE's Motor Fuels Online Filing Program.

Trading Partner Agreement for BOE Motor Fuels Online Filing Program BOE-400-TPA

A Trading Partner Agreement (application) is required to participate in the Motor Fuels Online Filing Program. Completed and submitted by a Participant (taxpayer or report filer) identifying the account(s) to be filed online.

Authorization for Electronic Transmission of Data

An Authorization for Electronic Transmission of Data authorizes the BOE to communicate online matters with you via email. It is essential to successful Motor Fuels online filing.

Application for Direct Transmission of Tax Returns, BOE-400-XML

Electronic Return Originators (ERO), also known as Transmitters, must complete and submit an Application for Direct Transmission of Tax Returns to be eligible to file motor fuels returns on behalf of clients. A Transmitter receives data from its clients, reformats the data if necessary according to the electronic map requirements provided by the BOE, and transmits the tax forms to the BOE. Transmitters must complete certification testing to be approved by the BOE.

Software Developers must also register as a Transmitter to be allowed to validate the compatibility of software products to the Motor Fuels Online Filing Program.

Online Payments

Motor Fuels Online Filing Program participants are required to make online payments for any amounts due.

Motor Fuels Online Filing Frequently Asked Questions (FAQ)

Frequently asked questions and topics of interest to Motor Fuels eFiling Program participants.

Filing Motor Fuels Tax Forms Online

Motor fuels tax forms are required to be filed electronically with the BOE's Motor Fuels Online Filing Program. To file electronically follow these steps:

  1. Send Your Trading Partner Agreement
    BOE staff is ready to assist you in preparing to file electronically. Please begin by submitting your Trading Partner Agreement (TPA) to register for the Motor Fuels Online Filing Program. The TPA must be processed before you may begin certification testing.
  2. Send Your Authorization for Electronic Transmission of Data
    BOE staff will ask you to submit authorization to contact you regarding your filing results via email. You can speed your registration and send this form in with your TPA.
  3. Send Your Electronic Funds Transfer (EFT) Payments Authorization
    Dealers are also required to pay any monies due on the Aircraft Jet Fuel Dealer account electronically. The method for making these payments is called Electronic Funds Transfer (EFT). Submit form BOE-555-ST, Authorization Agreement for Electronic Funds Transfer to register to make your payments by EFT. Additional information about EFT is available on the BOE's EFT information web page.
  4. Complete the Certification Process
    Upon completion of Motor Fuels online return filing registration and receipt of the user activation notifications, you may begin certification testing. The information required for motor fuels reporting is more detailed than many tax forms at the BOE. For this reason, the Motor Fuels Online Filing Program requires its participants to complete a certification process. Certification testing is done to ensure that you are able to submit valid electronic files to the BOE. It provides a safe environment where mistakes can be made and resolved and you can become comfortable with online filing without affecting "production" returns. After you complete the certification process, you are moved into production status and may begin filing returns online.

    Notify the Online Filing Coordinator assisting you with the certification process after you submit test files. Include the account number, company name, tracking number, and test stage with your notification at a minimum.

    The BOE recommends that you use actual data from current periods to create the certification test files. This will smooth the transition to the new reporting requirements. Once you have successfully completed the three certification stages, you will move into production status and may begin filing the tax return online.

Certification Testing

Refer to Chapter 8 in the Motor Fuels Electronic Filing Guide for details on certification testing. Refer to the FLT or EDI file specifications for syntax requirements.

The online filing certification process has three stages. You must receive notification from the BOE of successful completion of a stage before moving to the next stage. The three test stages are as follows:

  1. Transmission and Syntax Validation (submit a few records to confirm you can create a valid file)
  2. Syntax and Data Validation (submit one period worth of records to confirm your file is valid and the data in the file meets BOE reporting requirements)
  3. Production Simulation (submit two additional periods worth of records to confirm your file is valid and the data in the file meets BOE reporting requirements)

Notify the Online Filing Coordinator assisting you with the certification process after you submit test files. Include the account number, company name, tracking number, and test stage with your notification at a minimum.

Summary Reports

Summary Reports are required to be submitted for Stage 2 and Stage 3. They are used to confirm that the BOE received the information you intended to report. Summary reports are only required during certification testing.

The BOE will notify you that you have completed certification testing and may begin "production" filing your tax forms.

Summary Report Type Summary Report Type Summary Report Type
PS – MVF Supplier Return DV – Ultimate Vendor Monthly Report/Claim DZ – Nontaxable Sales and Exports Claim
DD – Diesel Supplier Return DVW – Ultimate Vendor Weekly Claim PO – Terminal Operator Report
MJ – Aircraft Jet Fuel Dealer Return DU – Nontaxable Use Claim PC – Petroleum Carrier Report

FLT (Flat File) Information

FLT File Specifications

Flat File electronic map specifications for use in developing FLT files.

FLT File Templates

The BOE has developed Microsoft Excel templates for each tax form accepted electronically. Though these templates may be used to create valid FLT files, they are intended as examples for reference only. The BOE does not endorse the Microsoft Excel product nor does it accept liability for any problems resulting from submitting an electronic file created from the template. The BOE's Excel template may be used without a complete understanding of the FLT file format; however, a level of computer skill is required to use the Excel template.

Account Type Excel 2003 Excel 2007 Excel 2010
PS – MVF Supplier Return Excel 2003 Excel 2007 Excel 2010
DD – Diesel Supplier Return Excel 2003 Excel 2007 Excel 2010
MJ – Aircraft Jet Fuel Dealer Return Excel 2003 Excel 2007 Excel 2010
DV – Ultimate Vendor Monthly Report/Claim Excel 2003 Excel 2007 Excel 2010
DVW – Ultimate Vendor Weekly Claim Excel 2003 Excel 2007 Excel 2010
DU – Nontaxable Use Claim Excel 2003 Excel 2007 Excel 2010
DZ – Nontaxable Sales and Exports Claim Excel 2003 Excel 2007 Excel 2010
PO – Terminal Operator Report Excel 2003 Excel 2007 Excel 2010
PC – Petroleum Carrier Report Excel 2003 Excel 2007 Excel 2010

Electronic Data Interchange (EDI) Information

EDI Specifications

Electronic data interchange (EDI) map specifications for use in developing EDI files. Most files must meet BOE EDI map specifications. Terminal Operators and Petroleum Carriers may be eligible to submit IRS EDI files.

Motor Fuels Glossary

The Motor Fuels Glossary is a compilation of motor fuel, Internet and Online Filing terms provided for reference.

Motor Fuels Tax Returns and Report/Claim Information

Note: Transportation Mode Codes and Schedule and Summary Codes can be found in BOE-810-FTE, Preparing Motor Vehicle Fuel Schedules and Diesel Fuel Schedules

Electronic File Format Examples

The following examples are intended to illustrate how a tax return or information report would be reported to the BOE electronically. For each tax form eligible to be filed with the Motor Fuels Online Filing Program an example of the paper tax form is provided along with a completed Excel workbook used to create the FLT file example and an example of the same information in each applicable file format (EDI and FLT).

Account Type Paper Example Excel Workbook FLT Example EDI Example
FLT and EDI Introduction     Adobe Acrobat PDF Adobe Acrobat PDF
PS – MVF Supplier Return Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF Adobe Acrobat PDF
DD – Diesel Supplier Return Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF Adobe Acrobat PDF
MJ – Aircraft Jet Fuel Dealer Return Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF Adobe Acrobat PDF
DV – Ultimate Vendor Monthly Report/Claim Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF  
DVW – Ultimate Vendor Weekly Claim Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF  
DU – Nontaxable Use Claim Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF  
DZ – Nontaxable Sales and Exports Claim Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF  
PO – Terminal Operator Report Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF Adobe Acrobat PDF
PC – Petroleum Carrier Report Adobe Acrobat PDF Excel 2003 Adobe Acrobat PDF Adobe Acrobat PDF

Transaction Reporting Examples

  • Book Adjustments
    Transactions and steps required to accurately report book adjustments and product reclassifications.
  • Two-Party Exchanges
    Requirements, transactions, and steps for accurately reporting two-party exchange events.
  • Train Operator Reporting
    Scenarios and examples for train operators reporting on the Petroleum Carrier Report.

Confidentiality Statement

The Motor Fuels Online Filing Program adheres to all confidentiality procedures and requirements set forth by the BOE. The BOE's form BOE-324-GEN, Privacy Notice Information Provided to the Board of Equalization provides information on the BOE's confidentiality procedures and requirements.

Recent Motor Fuels Online Filing Changes

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