California Interstate User Diesel Fuel Tax (DI) License
The California Interstate User Diesel Fuel Tax (DI) License is issued only 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. Please visit our pages that explain the International Fuel Tax Agreement for more information.
You may register for a permit, license, or account using online electronic registration (eReg). eReg is the convenient way to register and is available 24 hours a day.
- Form BOE-501-DI, Interstate User Diesel Fuel Tax Return.
- Form BOE-514-DI, Acknowledgement of Licensee Responsibilities Under the California Interstate User Diesel Fuel Tax.
- Form BOE-501-DI-s, Declaracion de Impuestos Sobre el Combustible Diesel para Usuarios Interestatales.
Motor Carrier Section
Fuel Taxes Division, MIC:65
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0065