Gasoline Tax Refund
The Tax Administration Section administers the gasoline tax refund program for the State Controller's Office (SCO). The section processes refund claims for state gasoline tax that was paid for exported gas or gas used for off–highway or para–transit purposes. Refund claims may be submitted by individuals and business entities, including farmers, exporters, utilities, golf courses, and many others. Use the claim form (SCGR–1) and the appropriate schedules shown below to request a refund of state gasoline tax. Please contact our staff if you have any questions.
RECENT LEGISLATION - NEW!
Due to changes in the governing statutes, claims for gasoline purchased prior to July 1st, 2010 will be refunded at a rate of $0.18 cents per gallon, claims for gasoline purchased on or after July 1st, 2010 but prior to July 1st 2011 will be refunded at a rate of $0.353 cents per gallon, claims for gasoline purchased on or after July 1st, 2011 but prior to July 1st 2012 will be refunded at a rate of $0.357 cents per gallon, and claims for gasoline purchased on or after July 1st, 2012 but prior to July 1st 2013 will be refunded at a rate of $0.36 cents per gallon.
Effective July 1, 2013 the excise tax rate for motor vehicle fuel will increase from 36 cents ($0.36) to 39.5 cents ($0.395) per gallon. Additionally, each new fiscal year the Board of Equalization may adjust the rate of the motor vehicle fuel excise tax.
Para-transit claims will continue to be refunded at a rate of $0.06 cents per gallon.
Please read the instructions carefully before preparing the forms or schedules
For more information about the Gas Tax Refund process or claims, you may e-mail, write, call, or fax our office.
Send your completed forms to:
State Controller's Office
Tax Administration Section
P.O. Box 942850
Sacramento, CA 94250–5880
California Motor Vehicle Fuel Tax Law
For further details and specific eligibility requirements, refer to the California Motor Vehicle Fuel Tax Law, Part 2 of Division 2, in the Revenue and Taxation Code