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Gasoline Tax Refund Frequently Asked Questions

 

General Information

Filing a Claim for Refund

General Information

What is the purpose of the gasoline tax refund program?

  • The State of California imposes a motor vehicle fuel tax of $0.18 per gallon. The law allows for a refund of the gasoline tax paid if the fuel is used for certain "off–highway" purposes. The State Controller's Office (SCO) processes gasoline tax refund claims.
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What types of fuel are considered "gasoline"?

  • Gasoline includes "finished gasoline" and gasoline blendstocks. Note that the term "motor vehicle fuel" is often used in place of gasoline. Finished gasoline means all products (including gasohol) that are normally known or sold as gasoline. Gasoline does not include jet fuel, diesel fuel, kerosene, liquefied petroleum gas, natural gas in liquid or gaseous form, alcohol or racing fuel.
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May individuals, businesses and other types of organizations qualify for refund?

  • Yes. Individuals, businesses (corporations, partnerships, sole proprietors, etc.), non-profit organizations, governmental entities, and other entities that have purchased and used gasoline for "qualifying off–highway purposes" may file for a refund. All claimants must have paid the California gasoline tax to qualify for a refund.
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What is the amount of gasoline tax that may be refunded?

  • California law authorizes a tax refund of $0.18 per gallon for certain off–highway uses and $0.06 per gallon if used for paratransit operations. For instance, if 100 gallons of gasoline are used for qualifying off–highway purposes other than paratransit, the amount to be refunded is $18.00.
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What is the time limit for claiming a refund?

  • Refund claims must be filed withing three (3) years from date of gasoline purchase.
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Is the gasoline tax paid on fuel spilled or wasted while performing a qualifying activity refundable?

  • No.
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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
  • Construction
  • Farming
  • 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
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Does off–highway, recreational use in a vehicle qualify for refund?

  • 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.
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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.
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May a refund be claimed for motor vehicle fuel used to propel an aircraft in California?

  • No.
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Is a refund available for the tax paid on gasoline used in a vessel?

  • Refunds of the tax paid on gasoline are available if the vessel is used in the ocean beyond the three (3) mile limit. Refunds of the tax paid are also available if used in propelling a vessel operated by its owner on waters located on private property owned or controlled by the claimant.
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Filing a Claim for Refund

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

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

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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.
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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 tranportation agency under Government Code Section 15975(a).
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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 SCO Public Web Site
  • E-mail your request
  • Telephone us at (916) 445–4868
  • FAX your request to (916) 327–7116
  • Mail your request and/or completed claim forms to:
    California State Controller's Office
    Bureau of Tax Administration
    P.O. Box 942850
    Sacramento, CA 94250–5880
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