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Welcome to the State of California

Gas Tax Refund Filing a Claim FAQ

What form must be completed to claim a gasoline tax refund?

Form SCGR-1 Gasoline Tax Refund Claim is used to obtain a refund.

How frequently may refunds be claimed?

Generally, you may file one claim for each calendar year.  However, if during the year the amount of gas tax you paid exceeds $750, you may file a claim at the end of that quarter, rather than waiting for the end of the year.

Exporters of gasoline may file as often as necessary.

Must I send the original gasoline purchase receipts with my claim form?

No. The claimant must submit only the Form SCGR-1 and related schedules. However, the State Controller's Office may request any information deemed necessary to process a refund, including purchase invoices. Failure to provide the supporting documents upon request is cause for denial of the claim. In addition, certain other documentation is required for export and paratransit claims.

Must I save purchase and usage records that support my refund claim?

Yes. Claimants must retain original purchase invoices and all information supporting refundable fuel usage for four (4) years following refund issuance. The SCO performs post-payment audits of refund claims. Failure to support any amount refunded may result in repayment of the amount refunded.

Does any other state agency process refund claims for the tax paid on diesel fuel?

Yes. The State Board of Equalization (BOE) processes refunds of the diesel fuel tax. Contact the BOE at (916) 322-9669, or visit their web site at www.boe.ca.gov.

What additional documentation is required for exportation claims?

Claimants must provide "proof of exportation". Proof of exportation includes the following:

  • Documentation from the importing state or country that verifies the amounts claimed.
  • Bills of lading, pipeline tickets, delivery tickets, or the fuel manifest.
  • Invoices must be cross–referenced with the supporting documentation to show the gasoline movement from California to other state or country.

What additional documentation is required for paratransit claims?

Paratransit operators must provide a copy of their contract(s) to provide transportation services. Paratransit operators must be a party to a contract or agreement with a public agency that authorizes them to provide transportation services, or be designated as a transportation agency under Government Code Section 15975(a).

How can I reach your office to obtain a gasoline tax claim form or ask a question about the refund process?

To obtain the claim Form SCGR-1 and supporting schedules or to ask a question, you may reach our office in a number of ways:

  • Access the public web site: www.sco.ca.gov click on the Public Services tab, then click Gasoline Tax Refund.
  • E-mail your request to gtr@sco.ca.gov

  • Telephone us at (916) 322-9695 or send a Fax to (916) 327-7116.

  • Mail your request and/or completed claim forms to:
    California State Controller's Office
    Tax Administration Section
    P.O. Box 942850
    Sacramento, CA 94250–5880