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.
To determine refund eligibility, copies (not originals) of all purchase invoices showing gallons purchased are required with all claims for refund.
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|
|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|
|From 7/1/15 to 6/30/16||0.30|
|From 7/1/16 to 6/30/17||0.278|
Please read the instructions carefully. The claim form and all related schedules must be completely filled out before a refund can be considered. Schedule A and B are mandatory with all claims for refund.
For more information about the Gas Tax Refund claim process, you may e-mail, write, or fax our office.
Send Form SCGR-1, Schedule A, B, any related schedules, and supporting documents to:
State Controller's Office
Tax Administration Section
P.O. Box 942850
Sacramento, CA 94250–5880
Faxed claims are not accepted. Original signature is required.
Fax: (916) 327–7116
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 (800) 400-7115; or visit its Web site at http://www.boe.ca.gov/.