California Form CDTFA-501-EJ is the Prepayment of Sales Tax to Aircraft Jet Fuel Dealers return that every licensed aircraft jet fuel dealer in California must file with the California Department of Tax and Fee Administration to remit prepaid sales tax collected on jet fuel sold to aircraft jet fuel users. The form is required under Revenue and Taxation Code §§ 6480.1–6480.5 and the rules set out in CDTFA Regulation 1598, and it feeds directly into the dealer’s main sales and use tax return on Form CDTFA-401-A.
Filing this return correctly matters because the CDTFA reports that more than 12% of fuel-related prepayment returns are filed late or with math errors, triggering an automatic 10% penalty plus interest. Get the gallons or the prepayment rate wrong and you can end up paying tax twice, losing your bad-debt deduction, or sitting through a four-year audit cycle.
Here is what you will learn in this guide:
- 📋 What CDTFA-501-EJ does and exactly which dealers must file it
- 🧾 Every document, license number, and gallon figure you must gather first
- ✏️ A line-by-line walkthrough of every box, with example entries you can copy
- 👥 Three full filer scenarios from small FBOs to major LAX-volume dealers
- ⚠️ The 10 most common mistakes and the dollar consequences of each
What the Form Is and Who Must File It
Form CDTFA-501-EJ is a monthly prepayment return used by licensed aircraft jet fuel dealers to remit sales tax that they collect in advance from aircraft jet fuel users at the time the fuel is sold. The legal mechanism comes from Revenue and Taxation Code § 6480.1, which requires the dealer to collect a prepayment based on a per-gallon rate the CDTFA sets each year and publishes through a CDTFA Special Notice. The dealer then reports those collections on this form and forwards the money to the state.
Who must file? Every person or company holding a California Aircraft Jet Fuel Dealer account with the CDTFA. That includes fixed-base operators (FBOs), fuel wholesalers, into-plane fuelers, and refiners that sell jet fuel directly to airlines or general aviation users in California. If you only use jet fuel and never resell it, you file Form CDTFA-501-EH (the user return) instead, not this one — the distinction is explained in Publication 82. Misclassifying yourself as a user when you are a dealer is one of the most expensive errors in this program, because it means none of your customers’ prepayments were ever remitted.
The agency is the CDTFA, the statute is RTC §§ 6480.1–6480.5, the deadline is the last day of the month following the reporting period, and the penalty for missing it is 10% of the tax due plus interest at the rate posted on the CDTFA interest rates page. The plain-English consequence: a $50,000 prepayment filed one day late costs an extra $5,000 the moment the clock strikes midnight.
A common misconception is that this form replaces the regular sales tax return. It does not. The amounts you remit on CDTFA-501-EJ are credits you later claim on line 18 of Form CDTFA-401-A, so the final sales tax liability is reconciled on the quarterly return.
Before You Start: Documents and Information You Need
Gather everything below before you open the CDTFA online services portal. The form itself is short, but rebuilding numbers mid-filing is where most dealers make mistakes.
- Your CDTFA account number. This is the 9-digit number on your Aircraft Jet Fuel Dealer permit; without it the portal will not open the EJ return at all.
- The reporting period dates. Use a calendar month (e.g., April 1, 2026 – April 30, 2026); a wrong period locks the filing to the wrong liability bucket.
- Total gallons of jet fuel sold to aircraft jet fuel users during the month. Pull this from your fuel-out meter logs or ERP system, not from invoice totals, because invoice rounding will not tie out.
- Total gallons sold for resale or to exempt buyers. These are excluded from the prepayment base; missing the exclusion overstates tax.
- The current prepayment rate per gallon. Confirm the rate from the most recent CDTFA jet fuel special notice; the rate changes every July 1.
- Bad-debt write-off detail. Customer name, invoice number, original tax remitted, and the date written off for federal income tax purposes per Regulation 1642.
- Prior-period adjustment worksheets. If you over- or under-reported in earlier months, have the math ready before you touch line 4.
- Banking information for ACH debit or credit. Dealers with average monthly tax over $10,000 are required to pay by EFT under RTC § 6479.3.
- A PDF of supporting schedules. Sales journals, exemption certificates on CDTFA-230, and your gallon reconciliation; you will not attach these but you will need them in audit.
- The revision-stamp date on the form. Confirm the version (the current revision is printed in the lower-left corner of the official CDTFA-501-EJ PDF).
If even one of those items is missing — especially the gallon split between taxable and exempt sales — stop and rebuild the workpaper first. Filing first and “fixing it later” forces you into an amended return, and amended prepayments do not erase the original late penalty.
Where to Get the Form and How to Access It
There are two official channels. The first is the CDTFA online services portal, which is the required channel for any dealer whose average monthly tax is $10,000 or more. After logging in with your username and password, choose your Aircraft Jet Fuel Dealer account, click File a Return, select the reporting period, and the portal opens an electronic version of CDTFA-501-EJ pre-populated with your account name, address, and permit number. The portal also runs live math on every line and blocks you from submitting if a required field is empty.
The second channel is the paper form. You can download the current PDF directly from the CDTFA forms library, print it, fill it in by hand or by typing into the fillable fields, and mail it to the address printed at the top of the form: California Department of Tax and Fee Administration, PO Box 942879, Sacramento, CA 94279-6151. Paper is allowed for small filers under the EFT threshold, but the CDTFA still encourages e-filing because paper returns take 4–6 weeks to post and any delay in posting can mean a customer’s CDTFA-401-A credit is rejected.
If you have lost access to the portal, request a reset through the CDTFA contact center at 1-800-400-7115. Do not file a paper return as a workaround if you are EFT-mandated; the agency will assess a 10% non-EFT penalty under RTC § 6479.3(e) on top of any late penalty.
The form itself is one page, with a header block and roughly six numbered lines. Do not confuse it with CDTFA-501-EF (the prepayment return for motor vehicle fuel) or CDTFA-501-EH (the user return). The three look almost identical and dealers routinely file the wrong one.
Step-by-Step: How to Fill Out CDTFA-501-EJ Line by Line
The walkthrough below tracks the exact field names and box numbers printed on the official CDTFA-501-EJ form. Sample entries are italicized.
Header — Account Number
The header asks for the 9-digit account number assigned to your Aircraft Jet Fuel Dealer permit. Type it in the upper-right box exactly as it appears on the permit, with the SR JH prefix if the portal asks for it.
A correct entry looks like SR JH 100-123456. Do not enter your seller’s permit number from your retail account; the EJ program uses a separate permit, and a mismatched number will route the payment to the wrong account.
What if you have more than one location? You still file one CDTFA-501-EJ per account, not per location, because the dealer permit is issued at the entity level. The most common mistake here is transposing two digits, which causes the payment to apply to a stranger’s account and triggers a “non-payment” letter to you.
A misconception filers carry into this box is that the portal “knows” the right number, so any number works. It does not — the portal validates the number against the logged-in user, but a paper filer who writes the wrong number can have a payment sit unposted for months.
Header — Reporting Period
This field asks which calendar month the return covers. Enter the period in MM/DD/YYYY – MM/DD/YYYY format, always a full calendar month.
For an April 2026 return, write 04/01/2026 – 04/30/2026. Do not use partial months even if you opened mid-month, because the CDTFA assigns full-month liability buckets.
What if the month is your first month as a dealer? You still file a full-month return, and you simply report zero gallons for the days before your permit started. The common mistake is writing the due date in the period field; that turns an April return into a May return and creates a duplicate liability.
A misconception is that a quarterly filer skips this form for two of the three months. Even quarterly sales tax filers must file CDTFA-501-EJ monthly because the prepayment program is a separate, monthly obligation under RTC § 6480.4.
Header — Due Date
The due date is the last day of the month following the reporting period. For April 2026 sales, the return is due 05/31/2026; if the due date falls on a weekend or state holiday, it rolls to the next business day under Regulation 1700.
Enter the date the portal pre-fills, or for paper, copy it from the line printed on the form. If you mail it, postmark counts — but only the USPS postmark, not a private meter under RTC § 6479.
What if you e-file at 11:58 p.m. on the due date and the portal times out? The CDTFA treats the submission as on-time if the initial submission timestamp is before midnight Pacific time, but you must keep the confirmation screen. The misconception that “the agency will be lenient on a one-day slip” is wrong; the 10% penalty is statutory and not waivable except for reasonable cause filed on CDTFA-735.
Line 1 — Total Gallons of Aircraft Jet Fuel Sold
Line 1 asks for the total gallons of jet fuel you sold during the reporting period, including taxable, exempt, and resale gallons. Pull this number from your terminal-out meter logs and round to whole gallons.
Maria Chen, controller at a Van Nuys FBO, enters 52,480 on line 1 for April 2026. Do not enter dollars here; the CDTFA prepayment system is gallon-based, and entering revenue dollars on line 1 multiplies your liability by 5–6x.
What if you had a meter outage and used estimated gallons for two days? You still report the best estimate, mark a memo in your workpaper, and reconcile when the true figure is known on next month’s return through line 4. The most common mistake on line 1 is using invoiced gallons instead of delivered gallons, which double-counts contract pricing adjustments and inflates the base.
A widespread misconception is that line 1 only includes taxable gallons. It does not — line 1 is the total, and the exclusions come out on line 2 below.
Line 2 — Less: Gallons Sold for Resale or to Exempt Users
Line 2 asks how many of the gallons on line 1 were sold to another licensed dealer for resale, sold to the U.S. government, or otherwise exempt. You subtract these from line 1 to get the prepayment base.
For Maria Chen, who sold 5,200 gallons to a federal Customs and Border Protection aircraft, line 2 reads 5,200. Document the exemption with a resale certificate CDTFA-230 or the federal exemption proof under Regulation 1614.
What if a customer claims a partial exemption mid-month? Pro-rate the gallons by the dated exemption certificate; never apply the exemption retroactively to gallons before the certificate was on file. The biggest mistake on line 2 is taking an exemption without holding the supporting certificate, which the CDTFA will disallow on audit and bill back at the full prepayment rate.
A misconception is that sales to airlines are automatically exempt. They are not — commercial airlines pay the prepayment unless they hold a specific air common carrier exemption under Regulation 1621.
Line 3 — Net Taxable Gallons
Line 3 is line 1 minus line 2. The portal calculates this automatically; on paper, do the subtraction yourself and write the result.
For Maria Chen, 52,480 − 5,200 = 47,280 gallons on line 3. Do not round here; the prepayment rate is applied to this whole-gallon figure.
What if line 3 comes out negative because you had more returns than sales in a slow month? Enter zero on line 3 and carry the negative gallons forward as a credit on next month’s line 4. The mistake to avoid is forcing a negative number on line 3, which the portal accepts but which corrupts the multiplied tax on line 5.
A misconception is that line 3 is “the same as taxable sales dollars on the 401-A.” It is not — line 3 is gallons, and the dollar tax flows through line 5 below.
Line 4 — Adjustments
Line 4 captures prior-period corrections, bad-debt write-offs allowed under Regulation 1642, and tax-paid purchases resold. Enter a positive number to increase tax due or a negative number (in parentheses on paper) to decrease it.
If Maria wrote off a $1,420 bad debt on a customer who never paid, she enters (1,420.00) on line 4. Attach a workpaper to your records — not to the return — listing the customer, invoice number, original prepayment, and IRS write-off date.
What if the bad debt is later collected? You must report the recovery as a positive line 4 adjustment on the return covering the recovery month, under Regulation 1642(a)(2). The most common mistake is claiming a bad debt before it has been written off for federal income-tax purposes, which the CDTFA will reverse on audit.
A misconception is that line 4 is a free space for “anything that does not fit.” It is not — every dollar on line 4 must tie to a specific statutory adjustment, and unsupported amounts are disallowed.
Line 5 — Amount of Prepayment Due
Line 5 is line 3 multiplied by the current per-gallon prepayment rate, plus or minus line 4. The rate for the period beginning July 1, 2025 through June 30, 2026 is published in the CDTFA jet fuel rate special notice and changes every July 1 under RTC § 6480.1(b).
Assuming a rate of $0.075 per gallon, Maria’s calculation is 47,280 × $0.075 = $3,546.00, then minus $1,420.00 bad debt = $2,126.00 on line 5. Always confirm the rate against the special notice for your reporting period, not the date you are filing.
What if the rate changed mid-month (e.g., a July 1 transition)? You split the gallons into two sub-periods, multiply each by its own rate, and sum the results onto line 5. The mistake here is using last year’s rate by habit, which under-remits and triggers a deficiency notice.
A misconception is that the 7.25% statewide sales tax rate applies. It does not — CDTFA-501-EJ uses the cents-per-gallon prepayment rate, not a percentage rate.
Line 6 — Penalty
Line 6 is 10% of line 5 if you file or pay after the due date, under RTC § 6591. The portal calculates this automatically once you enter a filing date past the deadline.
If Maria files on June 3, 2026 instead of May 31, line 6 reads $212.60 (10% of $2,126.00). Do not zero out the penalty just because you “have a good reason”; you pay it now and request relief separately on CDTFA-735.
What if only the payment is late but the return is on time? The 10% penalty still applies because the statute treats late payment the same as late filing. The mistake is partial-paying to avoid penalty; the penalty is on the unpaid amount, so a 50% payment still costs 10% on the other 50%.
A misconception is that the CDTFA waives a first-time penalty automatically. It does not — relief requires a written reasonable-cause statement and is granted only for circumstances outside the filer’s control.
Line 7 — Interest
Line 7 applies the monthly interest rate posted on the CDTFA interest rates page to any tax paid after the due date. Interest accrues per month or fraction of a month, so even a one-day slip costs a full month’s interest.
For a 2026 rate of, say, 6% annual / 0.5% monthly, Maria’s three-day late filing costs $2,126.00 × 0.005 = $10.63 on line 7. The portal computes this once you enter the actual payment date.
What if you pay the tax now but expect a refund of the bad-debt adjustment later? Interest still accrues now; the refund, if granted, will carry its own interest under RTC § 6907. The mistake is netting expected refund interest against current interest — the two flow in separate buckets.
A misconception is that interest is waivable for reasonable cause. It is not — only penalty is waivable; interest is statutory and almost never abated.
Line 8 — Total Amount Due
Line 8 is the sum of lines 5, 6, and 7. The portal totals it automatically and presents it as the payment amount.
For Maria, line 8 reads $2,126.00 + $212.60 + $10.63 = $2,349.23. Pay this exact amount; underpaying by even a dollar leaves an open balance that accrues additional interest.
What if your bank account cannot cover the full amount on the due date? File the return on time anyway and pay what you can; filing on time saves the late-filing penalty even when the late-payment penalty still applies. The mistake is delaying the filing to match the payment, which doubles the penalty exposure.
A misconception is that line 8 is the final liability. It is not — line 8 is a prepayment, which you later claim as a credit on line 18 of Form CDTFA-401-A.
Signature Block
The signature block requires the signer’s name, title, telephone number, and date. On the portal, your login acts as your electronic signature under CDTFA Regulation 1707; on paper, sign in blue or black ink.
Maria signs as Maria Chen, Controller, (818) 555-0142, 05/28/2026. The signer must be an officer, owner, partner, member, or properly authorized representative under a CDTFA-392 power of attorney.
What if a bookkeeper without authority signs? The return is treated as filed but the agency may reject the signature on audit, exposing the officer to personal liability under RTC § 6829. The mistake is letting a third-party preparer sign without a POA on file.
A misconception is that an electronic checkbox is “less binding” than a wet signature. It is not — both carry the same perjury weight.
Three Filled-Out Examples Using Real Scenarios
Scenario 1 — Maria Chen, Small FBO in Van Nuys
Maria runs the books for a small fixed-base operator selling jet fuel to charter and general aviation customers.
| Form Section | What Maria Enters |
|---|---|
| Account number | SR JH 100-123456 |
| Reporting period | 04/01/2026 – 04/30/2026 |
| Due date | 05/31/2026 |
| Line 1 — Total gallons sold | 52,480 |
| Line 2 — Exempt/resale gallons | 5,200 (federal CBP aircraft) |
| Line 3 — Net taxable gallons | 47,280 |
| Line 4 — Adjustments | (1,420.00) bad debt |
| Line 5 — Prepayment due | $2,126.00 |
| Line 8 — Total amount due | $2,126.00 (timely filed) |
| Signature | Maria Chen, Controller, 05/28/2026 |
Scenario 2 — Carlos Reyes, Large Into-Plane Dealer at LAX
Carlos is the tax director for a major into-plane fueler servicing commercial airlines at LAX.
| Form Section | What Carlos Enters |
|---|---|
| Account number | SR JH 100-998877 |
| Reporting period | 04/01/2026 – 04/30/2026 |
| Due date | 05/31/2026 |
| Line 1 — Total gallons sold | 18,420,000 |
| Line 2 — Exempt/resale gallons | 2,140,000 (air common carrier) |
| Line 3 — Net taxable gallons | 16,280,000 |
| Line 4 — Adjustments | $48,500.00 (prior-period under-report) |
| Line 5 — Prepayment due | $1,269,500.00 |
| Line 8 — Total amount due | $1,269,500.00 (paid by EFT credit) |
| Signature | Carlos Reyes, Director of Tax, 05/30/2026 |
Scenario 3 — Janet Park, First-Month New Dealer in Sacramento
Janet just opened a regional jet fuel distribution business and is filing her first return for a partial-month start.
| Form Section | What Janet Enters |
|---|---|
| Account number | SR JH 100-554433 |
| Reporting period | 04/01/2026 – 04/30/2026 |
| Permit start date in records | 04/15/2026 |
| Line 1 — Total gallons sold | 31,750 (only post-04/15 sales) |
| Line 2 — Exempt/resale gallons | 0 |
| Line 3 — Net taxable gallons | 31,750 |
| Line 4 — Adjustments | 0 |
| Line 5 — Prepayment due | $2,381.25 |
| Line 8 — Total amount due | $2,381.25 (timely filed) |
| Signature | Janet Park, Owner, 05/29/2026 |
A second named filer, Aisha Brown, runs a corporate flight department that buys but does not resell jet fuel; she files Form CDTFA-501-EH instead. A fifth filer, Marcus Wright, is a refiner that sells exclusively to other licensed dealers — every gallon flows to line 2 and his line 5 is $0, but he still must file a zero return every month.
How to File the Completed Form
There are three filing channels, and you must use the one that matches your filer profile.
Online (required if monthly tax ≥ $10,000). Log in at the CDTFA online services portal, open the EJ account, click File a Return, fill in lines 1–4, and let the portal compute lines 5–8. Pay by ACH debit (free), ACH credit through your bank (your bank’s fee), or credit card (a 2.3% service fee). The portal issues a confirmation number on screen; print it or screenshot it as your proof of filing.
By mail (only if under the EFT threshold). Mail the signed paper form with a check payable to California Department of Tax and Fee Administration to PO Box 942879, Sacramento, CA 94279-6151. The USPS postmark date controls timeliness, so use certified mail with return receipt — the green card is your proof of filing. Processing time is 4–6 weeks.
In person. You can hand-deliver the return and payment at any CDTFA field office; ask for a date-stamped copy as proof. In-person filing is rare for this form because the program is functionally electronic.
Whatever channel you use, save the proof of filing for at least eight years under Regulation 1698. Audit cycles for prepayment programs run longer than the standard four years because the credit on the 401-A creates a second look-back.
What Happens After You File
After you submit, the CDTFA’s system matches your prepayment to your dealer permit and posts it to your account within 1–2 business days for online filings and 4–6 weeks for paper. You will receive an email confirmation through the portal or, for paper, a Notice of Receipt by mail.
The amount you reported on line 5 then becomes a credit on your next quarterly Form CDTFA-401-A on line 18, where it offsets your retail sales tax liability. If your prepayments exceed your sales tax due, the overage is refunded under RTC § 6902 once you file a refund claim on CDTFA-101.
If the CDTFA spots a math error or rate mismatch, it issues a Notice of Determination under RTC § 6481 that gives you 30 days to either pay or petition for redetermination. Ignore the notice and the assessment becomes final, with collection action — including bank levies and permit revocation — beginning shortly after.
Audit selection happens automatically for high-volume filers and randomly for small ones. Keep your gallon reconciliation, exemption certificates, and bad-debt workpapers organized by month, because the audit team will ask for them line by line.
Mistakes to Avoid When Filling Out the Form
- Filing CDTFA-501-EF instead of CDTFA-501-EJ. EF is for motor vehicle fuel; EJ is for jet fuel — using the wrong form sends the money to the wrong program and creates dual liabilities.
- Reporting invoiced gallons instead of metered gallons on line 1. Invoice rounding inflates the base and over-remits tax that is hard to recover.
- Forgetting to subtract air-common-carrier exempt gallons on line 2. This over-remits at $0.075/gallon on every gallon you missed.
- Using last year’s per-gallon rate on line 5. The rate resets every July 1 and the difference compounds across 12 months of returns.
- Claiming a bad debt before the federal write-off date on line 4. The CDTFA disallows it on audit and adds a 10% accuracy penalty.
- Filing a paper return when EFT-mandated. Triggers a separate 10% non-EFT penalty on top of any other penalty.
- Skipping a “zero” month. Even with no sales, you must file a zero return; missing it triggers a $50 minimum penalty.
- Signing without authority. A non-officer signing without a CDTFA-392 POA exposes the actual officer to personal liability.
- Transposing digits in the account number. Sends the payment to a stranger’s account and shows your account as unpaid.
- Treating line 8 as final liability. It is a prepayment, not the final tax — failing to claim the credit on line 18 of the 401-A means you pay the same tax twice.
Do’s and Don’ts
Do’s – Do confirm the per-gallon rate against the most recent CDTFA special notice — the rate is the most-changed item on this form. – Do reconcile gallons monthly to the meter, not the invoice, so audit math always ties. – Do file even when you have zero sales — a zero return preserves your timeliness record. – Do keep exemption certificates on file before you exclude a sale, not after. – Do pay by ACH debit through the portal — it is free and time-stamped. – Do save the portal confirmation page or USPS green card for eight years.
Don’ts – Don’t mix monthly periods on one return; each month is its own return. – Don’t round gallons to the nearest hundred; report the exact whole number. – Don’t claim a bad debt without the federal write-off documentation in hand. – Don’t assume your CPA filed it — confirm a portal confirmation number. – Don’t mail a check without a return — the CDTFA cannot apply payment without the matching return. – Don’t ignore a Notice of Determination; the 30-day window to petition is firm.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing on your own – Lower cost — no professional fee for a one-page return. – Faster cycle time once your workpaper is built. – Direct portal access means you see confirmations in real time. – Builds in-house expertise for audit defense. – Tighter month-end close because the controller owns the number.
Cons of filing on your own – Easy to miss the July 1 rate change and under-remit for months. – Bad-debt mechanics under Regulation 1642 are technical and easy to fail. – Officer-level personal liability under RTC § 6829 if you sign incorrectly. – Audit defense falls on you without a paper trail of professional review. – One missed month triggers a 10% penalty that often exceeds a year of CPA fees.
FAQs
Is CDTFA-501-EJ filed monthly or quarterly?
Monthly. Even quarterly sales tax filers must submit CDTFA-501-EJ every month under RTC § 6480.4 because the prepayment program is independent of the main 401-A filing cycle.
Do I file CDTFA-501-EJ if I had no jet fuel sales this month?
Yes. You must file a zero return; skipping a month is treated as non-filing and triggers a $50 minimum penalty plus loss of timely-filer status.
Can I file the form on paper if I prefer?
Yes, but only if your average monthly tax is below $10,000; dealers above that threshold are EFT-mandated and a paper return triggers a separate 10% non-EFT penalty.
Do I write metered gallons or invoiced gallons on line 1?
Yes, use metered gallons from your terminal-out logs, because invoice rounding does not reconcile and the CDTFA audit team works from meter data.
Should sales to the U.S. government go on line 1 or only line 2?
Yes, include them on line 1 as part of total gallons sold and then subtract them on line 2 as exempt; skipping line 1 understates total volume.
Are commercial airline sales automatically exempt?
No. Airlines must hold a specific air-common-carrier exemption under Regulation 1621 before you can exclude their gallons; without it, treat them as taxable.
Do I claim the prepayment as a credit somewhere else?
Yes. Claim it on line 18 of the quarterly Form CDTFA-401-A; the EJ amount is a prepayment, not a final tax.
Can I deduct a bad debt on line 4 the same month the customer goes unpaid?
No. You can only deduct it after it has been written off for federal income tax purposes under Regulation 1642, which usually requires several months of collection effort first.
What if I file on time but pay late?
Yes, the 10% late-payment penalty under RTC § 6591 still applies even though the late-filing penalty does not; pay as soon as possible to stop interest accrual.
Is the per-gallon rate the same every year?
No. The rate resets every July 1 based on prior-year fuel pricing data; check the latest CDTFA special notice before completing line 5.
Can my outside CPA sign the return for me?
Yes, but only if you have a current CDTFA-392 power of attorney on file naming that CPA; without it, an officer must sign personally.
What happens if I file CDTFA-501-EF instead of CDTFA-501-EJ by mistake?
No payment is applied to the jet fuel program; you must file the correct EJ return immediately, request a transfer of funds, and absorb the late penalty on the EJ side until corrected.
Related reading
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-DG (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-LA (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-MV (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-PS (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-FK (w/Examples) + FAQs