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.
Forms
- Form BOE-400-DC, California Interstate User Diesel Fuel Tax License Application for Corporations, Limited Liability Companies, and Organizations
- Form BOE-400-DC-S, Solicitud de la Licencia del Impuesto Sobre el Combustible Diesel para Usuarios Interestatales de California
- Form BOE-400-DI, California Interstate User Diesel Fuel Tax License Application for Individuals and Partnerships
- Form BOE-400-DI-S, Solicitud de la Licencia del Impuesto Sobre el Combustible Diesel para Usuarios Interestatales de California
- Form BOE-501-DI, Interstate User Diesel Fuel Tax Return.
- The tax rates change annually. Please see the rates listed under the International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program for the correct rate for the current or past due reporting period.
- Form BOE-501-DI-s, Declaracion de Impuestos Sobre el Combustible Diesel para Usuarios Interestatales.
- The tax rates change annually. Please see the rates listed under the International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program for the correct rate for the current or past due reporting period.
Publications
Resources
- Fuel Tax Rates
- Frequently Asked Questions
- Newsletters
- Diesel Fuel Tax Law
- Diesel Fuel Tax Regulations
How to Contact Us
By Phone
800-400-7115 toll-free
916-322-9669
916-323-4404 fax
By Mail
Motor Carrier Section
Fuel Taxes Division, MIC:65
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0065