Motor Vehicle Fuel Tax Supplier - Filing Claims for Refund

Filing with the State Controller

The following claims for refund must be filed with the State Controller's Office and you may not take them as a credit on your Supplier of Motor Vehicle Fuel Tax Return.

  • Refund-United States Department of Agriculture Roads, Revenue and Taxation Code section 8101.1
  • Refund-Public Transportation, Revenue and Taxation Code section 8101.6.
  • Refund-Vessel, Revenue and Taxation Code section 8101.7.

Mail State Controller claims to:

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

Refunds claimed with the State Controller or as a credit on your Board of Equalization tax return

You may take a credit on your BOE-501-PS, Supplier of Motor Vehicle Fuel Tax Return instead of claiming a refund with the Office of the State Controller for the following types of refunds:

Refunds that must be claimed with the Board of Equalization

If you make errors in reporting that result in an overpayment when you file your BOE-501-PS, Supplier of Motor Vehicle Fuel Tax Return, you should follow the guidance provided in publication 117, Filing a Claim for Refund.

Bad debts

You may not claim a refund of taxes for bad debts on sales of motor vehicle fuel.

Motor Vehicle Fuel Tax Frequently Asked Questions (FAQs)