Welcome to the State Board of Equalization

Fuel Taxes Division Registration

The California State Board of Equalization (BOE) wants to make doing business in California as easy as possible. Your registration requirements may vary depending upon the tax program for which you are registering. Refer to the list of programs below to determine which application applies to your situation. Please contact the Fuel Taxes Division if you have any questions.

You can obtain an application for programs administered by the Fuel Taxes Division by contacting the Fuel Taxes Division. Applications are also available by downloading and printing the document using the links on this page.

International Fuel Tax Agreement (IFTA) Program

California Interstate User Diesel Fuel Tax Program (DI)

  • Application for Corporations, Limited Liability Companies/Organizations: Form BOE-400-DC
  • Application for Individuals and Partnerships: Form BOE-400-DI

California Fuel Trip Permits

If you operate a qualified vehicle interstate before you receive your IFTA credentials or Interstate User Diesel Fuel Tax License, you must purchase fuel trip permits for each jurisdiction in which you travel, including a permit to enter California. California Fuel Trip Permits are available from most permit services, some DMV offices, some truck stops, or directly from the BOE. You may purchase a California Fuel Trip Permit from the BOE by sending $30.00 (check or money order) for each permit to the Motor Carrier Section, State Board of Equalization, 450 N Street, MIC: 65, P.O. Box 942879, Sacramento, CA 94279-0065.

Click here for a listing of known locations which sell California Fuel Trip Permits.

Motor Fuel Suppliers and Ultimate Vendors

Use Form BOE-400-FCO for the following activities: Throughputter, Terminal Operator, Blender, Enterer, Refiner, Position Holder, and Ultimate Vendor (diesel fuel only).

Underground Storage Tank Maintenance Fee (TK)

  • California Underground Storage Tank Maintenance Fee Application: Form BOE-400-UST

All Other Activities

  • Use Form BOE-400-FTA for all other programs administered by the Fuel Taxes Division.

Other Programs are:

  • Aircraft Jet Fuel Dealer (MJ)
  • Vendor of Use Fuel (AV)
  • User of Use Fuel (AU)
  • Diesel Qualified Highway Vehicle Operator (DH)
  • Diesel Government Entity (DG)
  • Diesel User (DU)
  • Diesel Exempt Seller (DZ)
  • Exempt Bus Operator Diesel Fuel Tax (DB)
  • Vessel/Pipeline Operator (PC)
  • Industrial User (PM)
  • Train Operator (PT)
  • Oil Spill Response Fee (OR)
  • Oil Spill Prevention, and Administration Fee (OA)

If you are not sure which application applies to you, contact the Fuel Taxes Division and we will assist you in determining what your registration needs are.

How To Contact the Fuel Taxes Division:

For information or written advice on the International Fuel Tax Agreement (IFTA) or the Interstate User Diesel Fuel Tax (DI) programs you may write, call, or fax our office at:

Motor Carrier Section
Fuel Taxes Division, MIC: 65
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0065

916-322-9669 phone
800-400-7115 toll-free phone
916-323-4404 fax

For information or written advice on all other Fuel Tax programs you may write, call, or fax our office at:

Fuel Industry Section
Fuel Taxes Division, MIC: 30
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0030

916-322-9669 phone
800-400-7115 toll-free phone
916-323-9352 fax