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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 gasoline or gasoline 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 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 in the Gas Tax Refund Section if you have any questions.

NEW!

The State of California requires that all payees of the State have a current “Payee Data Record” STD. 204 Form on file. This form is required in order to be eligible for a gas tax refund and should be on file with the State Controller’s Office prior to claim submission. The STD. 204 Form will be kept on file to facilitate payment of refunds. Please sign, date, and complete all fields or boxes within items one (1) through five (5) of the form. You can obtain the form at www.documents.dgs.ca.gov. Please fax or mail your completed form to: 

State Controller’s Office
Departmental Accounting Office
300 Capitol Mall, Suite 1500
Sacramento, CA 95814
Fax: (916) 327-1259 

Excise Tax Rates

Due to changes in the governing statutes, claims for gasoline will be refunded at the following rates. 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. 

 Period  Rate per gallon
 Prior to 7/1/10  0.18
 From 7/1/10 to 6/30/11  0.353 
 From 7/1/11 to 6/30/12  0.357
 From 7/1/12 to 6/30/13  0.36
 From 7/1/13 to 6/30/14  0.395
 From 7/1/14 to 6/30/15  0.36

 

Forms  Instructions 
Gasonline Tax Refund Claim, Form SCGR-1  Instructions for From SCGR-1
Schedule A - Invoice Summary  Instructions for Schedule A
Schedule B - Vehicles & Other Types of Equipment  Instructions for Schedule B 
Schedule C - Farm Use - Crops and Related Acreage   Instructions for Schedule C
Schedule D - Inventory Reconcilation   Instructions for Schedule D


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, or fax our office.

Send SCGR-1 claim and supporting documents to:
State Controller's Office
Tax Administration Section
P.O. Box 942850
Sacramento, CA 94250–5880

Contact information:
Fax:     (916) 327–7116
E-mail: gtr@sco.ca.gov

Public Web site: www.sco.ca.gov

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

Diesel Fuel Tax Refund

For information concerning a refund of diesel fuel tax paid to the State of California, contact the Board of Equalization at (916) 323-9462; or visit its Web site at http://www.boe.ca.gov/.