Gas Tax Refund Filing a Claim FAQ
- What form must be completed to claim a gasoline tax refund?
- How frequently may refunds be claimed?
- Must I send the original gasoline purchase receipts with my claim form?
- Must I save purchase and usage records that support my refund claim?
- Does any other state agency process refund claims for the tax paid on diesel fuel?
- What additional documentation is required for exportation claims?
- What additional documentation is required for paratransit claims?
- How can I reach your office to obtain a gasoline tax claim form or ask a question about the refund process?
Form SCGR-1: GASOLINE TAX REFUND CLAIM is used to obtain a refund.
You must have a “Payee Data Record” STD. 204 Form on file with the State Controller’s Office in order to file a claim for a gas tax refund. You can obtain the form at www.documents.dgs.ca.gov. Please complete the STD. 204 Form separately and submit it to:
State Controller’s Office
Departmental Accounting Office
300 Capitol Mall, Suite 1500
Sacramento, CA 95814
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.
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.
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.
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.
How can I reach your office to obtain a gasoline tax claim form or ask a question about the refund process?
- 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 firstname.lastname@example.org
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