Use Fuel Tax
The use fuel tax is imposed on the use of certain fuels on the highways of the state, rather than the sale or distribution. Generally, all fuels that are used to propel a motor vehicle and are not defined as either motor vehicle fuel (primarily gasoline) or diesel fuel will be taxed under the Use Fuel Tax Law.
Special Notices
- Increase in State Fuel Taxes Triggered if Congress Fails to Reauthorize Federal Tax by June 30, 2012
- Increase in State Fuel Taxes Triggered if Congress Fails to Reauthorize Federal Tax
- Important Information for Producers of E85 Fuel
- The Board of Equalization is moving its Motor Carrier Section office to a new location
Information About
- Program Information
- Frequently Asked Questions
- Biodiesel and Biofuel FAQs
- Fuel Tax Swap FAQs
Registration
Rates
Returns & Reports
- Exempt Bus Operator Use Fuel Tax Return, BOE-501-AB
- User Use Fuel Tax Return, BOE-501-AU
- Vendor Use Fuel Tax Return, BOE-501-AV
- Electronic Filing Information
Make a Payment
Forms & Publications
- Do you Need a California Fuel Permit or License?, Publication 84
- California Use Fuel Tax-A Guide for Vendors and Users, Publication 12
Resources
Related Websites
Contact Us
If you have questions regarding this program or need to register with the BOE, please contact the Motor Carrier Office at the following address or telephone number:
Motor Carrier Office, MIC: 65
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0065
Telephone 800-400-7115
(TTY: 711)