Motor Vehicle Fuel Tax Frequently Asked Questions (FAQs) - Filing Claims for Refund

  1. How do I claim a refund for tax-paid fuel which I export, use off the highway, or use in paratransit services if I am not a licensed Supplier?
  2. Is the U.S. Government exempt from paying motor vehicle fuel taxes?

  1. How do I claim a refund for tax-paid fuel which I export, use off the highway, or use in paratransit services if I am not a licensed Supplier?

    You need to file a claim for refund with the State Controller’s Office on form SCGR-1, Gasoline Tax Refund Claim, and mail it to:

    State Controller’s Office
    Bureau of Tax Administration
    P.O. Box 942850
    Sacramento, CA  94250-5880

  2. Is the U.S. Government exempt from paying motor vehicle fuel taxes?

    The motor vehicle fuel tax is due on sales of motor vehicle fuel to the federal government except sales made to the armed forces for use in ships or aircraft, or for use outside this state.  Armed forces include the Army, Navy, Air Force, Marines, and Coast Guard. 

    If you sell motor vehicle fuel to the armed forces, you should request a certificate from the purchaser stating how the fuel will be used.  This transaction will be exempt from tax only if it is for use in ships, aircraft, or out of state.  Keep a copy of the certificate for your records.  For more information, please refer to Motor Vehicle Fuel Tax Regulation 1134.