Gasoline Tax Refund
GASOLINE TAX REFUND SUMMARY
The State Controller’s Office (SCO) administers the Gasoline Tax Refund (GTR) Program for the State of California. The SCO reviews and processes refund claims from claimants who purchase gasoline in the State of California and for off-highway, paratransit, export, or blended fuel (E-85) purposes, as specified in Revenue and Taxation Code section 8101. Some off-highway purposes may include farming, construction, landscaping, and utility providers. To be eligible for a refund, the individual or business must use the gasoline as specified in Revenue and Taxation Code section 8101 and submit a Payee Data Record (STD 204) form, a Gasoline Tax Refund Claim (SCGR-1), Gasoline Tax Refund Claim, Form SCGR-1 (General)
Gasoline Tax Refund Claim, Form SCGR-1 (2017 Only), copies of purchase invoices (spreadsheet format) showing gallons purchased, appropriate schedules, and any supporting documentation such as Bill of Lading, Sale Receipts, etc., as requested by the SCO.
EXCISE TAX RATES/REFUND RATE
Pursuant to Revenue and Taxation Code section 7360, the California Department of Tax and Fee Administration (CDTFA), (formerly the Board of Equalization), adjusts the excise tax rate on motor vehicle fuels for each new fiscal year. Chapter 5, Statutes of 2017 (Senate Bill 1), the Road Repair and Accountability Act of 2017, took effect on April 28, 2017 and increased the gas tax by 12 cents, effective November 1, 2017, and therefore increased the rate of refund by 12 cents from $0.297 to $0.417. Due to the excise tax rate change in 2017, if you plan to file a claim for 2017, please fill out the Gasoline Tax Refund Claim, form SCGR-1 (2017 Only). The rates for all gasoline purchase periods are listed below. Para-transit claims will continue to be refunded at a rate of $0.06 cents per gallon for all purchase periods.
|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||0.360|
|From 7/1/13 to 6/30/14||0.397|
|From 7/1/14 to 6/30/15||0.360|
|From 7/1/15 to 6/30/16||0.300|
|From 7/1/16 to 6/30/17||0.278|
|From 7/1/17 to 10/31/17||0.297|
|From 11/1/17 to 6/30/18||0.417|
PAYEE DATA RECORD (STD 204 REQUIRED PRIOR TO FILING CLAIM)
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 for payment of 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 to process payment of refunds. The form is located on the Department of General Services website at: http://www.documents.dgs.ca.gov/dgs/fmc/pdf/std204.pdf. Please complete all fields or boxes within items one (1) through five (5) of the form and 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
REQUIRED GASOLINE TAX REFUND CLAIMING DOCUMENTS
Please read the instructions carefully. The claim form and all related schedules must be completely filled out and submitted to our office before a refund can be considered. Schedule A and B are required with all claims for refund. For farm/ranch operations, Schedules A, B, and C are required. Schedule D is required in addition to Schedules A, B, and C for claims reporting the number of unused gallons stored as inventory.
MAILING AND CONTACT INFORMATION
Send Form SCGR-1, and applicable Schedules and supporting documents to:
State Controller’s Office
Tax Administration Section
Gas Tax Refund Program
P.O. Box 942850
For more information about the Gas Tax Refund claim process, you may contact us at:
California Motor Vehicle Fuel Tax Law
For further details and specific eligibility requirements, refer to Part 2 of Division 2, of the Revenue and Taxation Code.
Diesel Fuel Tax Refund
For information concerning refunds of diesel fuel tax paid to the State of California, contact the California Department of Tax and Fee Administration (formerly the Board of Equalization) at (800) 400-7115; or visit https://www.cdtfa.ca.gov/taxes-and-fees/diesel-fuel-tax.htm.