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?
- What additional documentation is required for blended fuel claims?
- How can I reach your office to obtain a gasoline tax claim form or ask a question about the refund process?
What form must be completed to claim a gasoline tax refund?
Form SCGR-1: GASOLINE TAX REFUND CLAIM as well as Schedule A and B is used to obtain a refund. Additionally, Schedule C for farm/ranch operations and Schedule D when using the inventory method.
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 only need to submit your STD. 204 Form one time. 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
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?
Yes, you must provide copies, 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 refunded claims. You may be billed for any amount previously refunded if you fail to provide requested supporting documentation.
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 (800) 400-7115, 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 Subdivision (a) of Section 15975 of the Government Code.
What additional documentation is required for blended fuel claims?
Claimants must provide the following:
- Purchase invoice(s) showing ethanol and tax-paid MVF;
- Proof of ownership of the gasoline and ethanol components prior to, or at the time of the blending (and NOT the finished product);
- Proof the blend contains 15% or less gasoline and 85% or more ethanol;
- Proof that a blended fuel (E85) was produced, whether sold or in inventory, to a volume that equals or exceeds the volume necessary to support the MVF refund; and
- Sales invoice(s) for blended fuel showing MVF tax paid previously to the supplier was not passed on to a subsequent entity.
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