Gas Tax Refund General FAQ
- What is the purpose of the gasoline tax refund program?
- What is the amount of gasoline tax that may be refunded?
- What types of fuel are considered "gasoline"?
- May individuals, businesses and other types of organizations qualify for refund?
- What is the time limit for claiming a refund?
- Is the gasoline tax paid on fuel spilled or wasted while performing a qualifying activity refundable?
- What are some activities that may use gasoline in a qualifying manner for which a refund can be claimed?
- Does off–highway, recreational use in a vehicle qualify for refund?
- Is the tax paid for gasoline used in vehicles driven on roads within a military installation completely refundable?
- May a refund be claimed for motor vehicle fuel used to propel an aircraft in California?
- Is a refund available for the tax paid on gasoline used in a vessel?
- Who is eligible for the gasoline tax refund for blended fuel?
Each new fiscal year the Board of Equalization may adjust the rate of the motor vehicle fuel excise tax. Please refer to the Excise Tax Rates table on the informational page.
Para-transit claims will continue to be refunded at a rate of $0.06 cents per gallon.
Is the gasoline tax paid on fuel spilled or wasted while performing a qualifying activity refundable?
What are some activities that may use gasoline in a qualifying manner for which a refund can be claimed?
A few common activities that may use gasoline for refundable purposes include:
- Exportation of fuel out of state
- Commercial fishing (in ocean beyond the three (3) mile limit)
- Utility company operations
- Golf course maintenance
- Paratransit operations
- Driving a vehicle on a military base
Off–highway, recreational use in vehicles subject to registration or identification under Divisions 3 and/or 16.5 of the California Vehicle Code is not a qualifying use for refund purposes. This rule also applies to vehicles rented or leased for off–highway, recreational purposes.
Is the tax paid for gasoline used in vehicles driven on roads within a military installation completely refundable?
The tax paid on gas that is used on streets or roads within the controlled boundaries of a military installation is refundable except for the tax paid on gas used on state highways traversing a military installation.
Senate Bill 1485 introduced by Senator Kehoe was approved by the Governor on September 23, 2012, which amended the Revenue and Taxation Code Section 8101 and a new subsection 8101(h) is subsequently added to the Section 8101.
Section 8101(h) states; “any person who buys and uses tax-paid motor vehicle fuel for the purpose of producing a blended fuel that will be used to operate motor vehicles upon the public highways of the state that is taxed under Part 3 (commencing with Section 8601) of Division 2. To be eligible, a person must show that the applicable California fuel tax has been paid and must submit or have submitted the refund application request on or after January 1, 2011”.