Motor Vehicle Fuel Tax

The motor vehicle fuel tax is imposed upon each gallon of fuel entered, or removed from a refinery or terminal rack in this state. If you are a Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder Vessel/Pipeline Operator, Industrial User, or Train Operator you will need to register with the BOE.

The State Controller maintains the Accounts Receivable records for this program, is responsible for collecting delinquent monies, and also receives and processes claim for refund on tax paid fuel used in a non-taxable manner.

Special Notices

Information About

Registration

Rates

Returns & Reports

Make a Payment

Forms & Publications

Resources

Related Websites

Statistics and 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