California Form CDTFA-501-MV is the Supplier of Motor Vehicle Fuel Tax Return that every licensed motor vehicle fuel supplier must file each month with the California Department of Tax and Fee Administration to report gallons removed from terminal racks, imports, exports, and the excise tax owed under the Motor Vehicle Fuel Tax Law. The current form bears revision date Rev. 28 (10-23) and is available as a fillable PDF on the CDTFA forms library.
Filing this return wrong is expensive. CDTFA collected over $8 billion in motor vehicle fuel excise tax in fiscal year 2024-25, and the agency reports that roughly 1 in 7 supplier returns trigger at least one schedule reconciliation notice, with a flat 10% late-filing penalty plus interest applied under Revenue & Taxation Code §7655 when deadlines slip.
Here is what you will learn in this guide:
- 📋 Exactly which gallons go on which schedule, line by line
- ⏰ The precise filing deadline, prepayment rules, and late penalty math
- 💻 Every filing channel, including the CDTFA online services portal and EFT
- 🧾 Three full named-filer scenarios walked through the entire return
- 🚫 The ten most common mistakes suppliers make and the dollar consequence of each
What the Form Is and Who Must File It
Form CDTFA-501-MV is California’s monthly excise tax return for licensed motor vehicle fuel suppliers, which the state defines under R&TC §7338 as a position holder at a terminal, a refiner, an importer of record, a blender, or an enterer of motor vehicle fuel. The return covers gasoline, gasohol, aviation gasoline, and blendstocks that become motor vehicle fuel when removed across a terminal rack in California or imported into the state. Diesel fuel is reported on a separate return, CDTFA-501-DD, and is not included on this form.
You must file CDTFA-501-MV if you hold a Motor Vehicle Fuel Supplier license issued by CDTFA, even in months when you have zero activity. A “zero return” is still required, and skipping one triggers the same late-filing penalty as a non-filed return with tax due. The license itself is granted under R&TC §7451 after you post a bond, and CDTFA pairs the license number with your CDTFA account so the return cannot be e-filed without both.
The agency uses the return to enforce the excise tax rate that adjusts each July 1 under R&TC §7360. The rate effective July 1, 2025 through June 30, 2026 is $0.611 per gallon of gasoline, as published in CDTFA Special Notice L-918. Aviation gasoline carries a separate rate of $0.18 per gallon under R&TC §7360(b), and the form keeps the two rates on separate lines so they never blend.
The full procedural guidance lives in CDTFA Publication 96, Motor Fuels Tax Guide, which the agency updates after every rate change and statutory amendment. Reading Pub 96 alongside this article is the fastest way to confirm a borderline call.
Before You Start: Documents and Information You Need
Gather every record listed below before opening the return, because the online portal times out after 30 minutes of inactivity and discards an in-progress draft if you walk away to hunt for a bill of lading.
- CDTFA account number and Supplier license number. Both print at the top of every CDTFA letter; without them the online portal will not let you start the return.
- Terminal Control Numbers (TCNs). Each rack you removed fuel from has a TCN; missing TCNs cause Schedule 10A line rejections.
- Bills of lading for every rack removal. The BOL date controls which reporting period the gallons fall into.
- Customer FEINs for tax-paid sales. Sales to other licensed suppliers go on Schedule 6X and require the buyer’s FEIN.
- Import manifests and Customs entries. Imports of motor vehicle fuel into California go on Schedule 7A and need entry numbers.
- Export documentation. Exports out of California go on Schedule 7B and require the destination state and a diversion number when applicable.
- Tax-paid purchase invoices. Gallons you bought tax-paid for resale belong on Schedule 5X with the seller’s FEIN and invoice number.
- Beginning and ending inventory readings. Terminal stock counts feed the inventory reconciliation that CDTFA cross-checks against IRS Form 720-TO.
- Prior-period return. You will reference last month’s ending inventory as this month’s beginning inventory.
- Bank account routing for ACH Debit, or wire instructions for ACH Credit. Suppliers above the EFT mandate threshold of $20,000 in average monthly tax liability must pay electronically.
If any one of these is missing, the return either cannot be e-filed or it will fail CDTFA’s automated reconciliation against the federal ExSTARS data feed, which the agency receives directly from the IRS each month.
Where to Get the Form and How to Access It
The official fillable PDF of CDTFA-501-MV lives on the CDTFA forms page, and the agency posts a fresh PDF after every revision. Always download a fresh copy each filing month rather than reusing last month’s PDF, because the rate fields and schedule headers change when the July 1 rate adjustment takes effect.
The preferred filing path is the CDTFA online services portal, where you log in with your username and password, click File a Return, and select the MVF account. The portal pre-loads your license number, period, and beginning inventory, and it forces every required schedule to balance before letting you submit. Suppliers who upload schedule data via the portal’s flat-file template save hours each month and reduce keying errors.
If you must file on paper, mail the signed original to California Department of Tax and Fee Administration, PO Box 942879, Sacramento, CA 94279-6151, and keep certified-mail proof of delivery. Paper filers cannot claim the bad debt deduction without an attached schedule, and the agency rekeys paper returns by hand, which is the single biggest source of supplier-side audit notices.
In-person filing is available at any CDTFA field office, but the field offices do not accept payment for fuel tax returns above the EFT threshold. Fax filing is not permitted for CDTFA-501-MV under any circumstances.
Step-by-Step: How to Fill Out CDTFA-501-MV Line by Line
The form has a header block, a summary page with tax computation, and eight supporting schedules (5X, 6X, 7A, 7B, 10A, 13A, 13E, and inventory reconciliation). Fill the schedules first, then carry totals to the summary page. The portal does this math for you; paper filers must do it by hand.
Header: Account Number, Period, and Legal Name
The header asks for your CDTFA Account Number, the reporting period (a single calendar month), and the legal name exactly as it appears on your supplier license. Type the account number with no dashes (e.g., MV FH 12-345678), enter the period in MM/YYYY format (e.g., 04/2026), and type the legal name in all capitals. Aurora Fuels, Inc. would write its account number as MV FH 99-123456, the period as 04/2026, and the legal name as AURORA FUELS, INC.
The most common edge case is a DBA that does not match the licensed legal name; always use the licensed legal name in the header and put the DBA in the address block, not here. Filers who put the DBA in the legal-name field trigger a name-mismatch hold under R&TC §7660, and the return is treated as not-filed until corrected, which means the 10% late penalty can attach even though the gallons were reported on time. A frequent misconception is that the period covers the date you filed; it covers the activity month, not the filing month.
Schedule 10A: Gallons Removed from California Terminal Rack
Schedule 10A captures every gallon you removed across the rack at a California terminal during the reporting period. Each line lists the TCN, the product code (065 for gasoline, 124 for gasohol, 125 for aviation gasoline), the carrier name and FEIN, the buyer’s name and FEIN, the bill of lading number and date, and the net gallons. Net gallons are temperature-corrected to 60°F where the terminal meters allow.
For a Chevron Carson Terminal removal of 7,500 net gallons of gasoline (product 065) by carrier Bulk Transport Inc. (FEIN 88-1234567) on BOL BOL-44219 dated 04/14/2026, sold to Coastline Stations LLC (FEIN 77-9876543), the line entry shows the TCN T-72-CA-3001, product 065, gallons 7,500, BOL BOL-44219, BOL date 04/14/2026. The most common nuance is two-party exchanges, where the position holder and the rack remover differ; the position holder files Schedule 10A, not the exchange partner, under the rule in Pub 96, Chapter 3.
A frequent mistake is reporting gross gallons instead of net gallons, which inflates the tax by roughly 0.5–1.5% and creates a refund chase later. The misconception that “I will fix it next month” is wrong; under R&TC §7659.1 corrections to a prior period must be filed on an amended return, not netted into a current period.
Schedule 7A: Imports into California
Schedule 7A reports gallons you imported into California by truck, rail, pipeline, or vessel during the period. Each line shows the mode of transport, the origin state or country, the carrier FEIN, the import manifest or Customs entry number, the date imported, and the net gallons. The import is taxable on the date the fuel enters California, not the date it clears Customs.
If Aurora Fuels imports 25,000 net gallons of gasoline by rail from Texas on 04/22/2026 under manifest RAIL-CA-7781, the entry shows mode R, origin TX, manifest RAIL-CA-7781, date 04/22/2026, gallons 25,000. The most common edge case is fuel imported from Mexico via pipeline, which requires a Customs entry number even when no truck crosses the border. Filers who omit the entry number get a Schedule 7A reject and a request for documentation that can stall the return for weeks.
A misconception is that a bonded movement through California is an import; it is not, as long as the fuel does not break bond inside the state, per R&TC §7401. Treat in-bond pass-through as zero on this schedule.
Schedule 7B: Exports out of California
Schedule 7B reports gallons that left California during the period and were delivered to a destination outside the state. Each line carries the destination state, the carrier FEIN, the BOL number and date, the buyer FEIN, and net gallons. Properly exported gallons are not subject to California excise tax and reduce your taxable removals on the summary page.
For 5,000 net gallons exported by Aurora Fuels to Reno Fuel Co. (FEIN 86-5550001) in Nevada on 04/27/2026 under BOL EXP-7732, the line shows destination NV, BOL EXP-7732, BOL date 04/27/2026, gallons 5,000. The nuance most filers miss is the diverted load scenario, where a truck pulls fuel destined for Arizona and the driver diverts it back to a California station; that load loses export status and must be moved to Schedule 10A with a diversion number attached.
The classic mistake is claiming export based on the BOL destination when the fuel actually unloaded in California; the consequence is a full reassessment of tax plus the 10% penalty under R&TC §7655. The misconception that “destination on the BOL is enough proof” is wrong; CDTFA requires a destination-state delivery ticket to sustain the export claim on audit.
Schedule 5X: Tax-Paid Purchases Claimed for Credit
Schedule 5X is where suppliers claim a credit for gallons they purchased with California excise tax already paid in a prior period and now resell or remove. Each line lists the seller’s name and FEIN, the invoice number and date, the product code, and the net gallons. The credit is computed at the rate in effect when the tax was originally paid, not the current rate.
If Aurora Fuels bought 2,000 tax-paid gallons from Valero Marketing (FEIN 74-2911475) under invoice VM-99812 dated 03/30/2026, the entry shows seller VALERO MARKETING, FEIN 74-2911475, invoice VM-99812, date 03/30/2026, gallons 2,000. The biggest pain point on this schedule is that CDTFA requires the seller’s CDTFA license number in addition to the FEIN, and many filers leave that column blank.
A common mistake is claiming credit for fuel that was never actually tax-paid because it moved on a two-party exchange; the consequence is a disallowed credit and interest from the original due date under R&TC §7657. The misconception is that an invoice marked “tax included” proves tax was paid; only an invoice from a California-licensed supplier with the supplier’s license number proves the tax was paid into California’s system.
Schedule 6X: Sales to Other Licensed Suppliers (Tax-Paid)
Schedule 6X reports tax-paid sales you made to other licensed California suppliers during the period. Each line shows the buyer’s name, FEIN, and CDTFA license number, the invoice number and date, the product code, and the net gallons. These gallons remain taxable on your return; the schedule simply documents the chain of title for reconciliation against the buyer’s Schedule 5X.
When Aurora Fuels sells 3,000 tax-paid gallons to Pacific Distributors (FEIN 95-4477112, license MV FH 11-998877) under invoice AF-22045 dated 04/18/2026, the entry shows buyer PACIFIC DISTRIBUTORS, FEIN 95-4477112, license MV FH 11-998877, invoice AF-22045, gallons 3,000. A frequent edge case is a sale to a buyer whose license lapsed mid-period; if the buyer was unlicensed on the sale date, the sale belongs on Schedule 10A as a regular taxable removal, not on 6X.
The most common mistake is using the buyer’s seller’s permit number instead of the MVF supplier license number; the consequence is a Schedule 6X mismatch with the buyer’s 5X, which generates a notice to both parties. The misconception that “FEIN alone is enough” is wrong; CDTFA’s reconciliation engine matches on the license number, not the FEIN.
Schedule 13A and 13E: Bad Debt and Other Adjustments
Schedule 13A is for bad debt deductions under R&TC §7706, and Schedule 13E covers other statutory adjustments such as fuel destroyed by casualty before the taxable event. Each line on 13A requires the debtor’s name and FEIN, the original invoice number and date, the gallons, and the excise tax amount written off. The deduction is allowed only after the debt is charged off for federal income tax purposes.
If Aurora Fuels writes off $610 of excise tax on a 1,000-gallon sale to Sunset Mart (FEIN 33-2200111) originally invoiced AF-21008 on 01/12/2026, the line shows debtor SUNSET MART, FEIN 33-2200111, invoice AF-21008, gallons 1,000, tax $610.00. The nuance is that any subsequent recovery must be reported as taxable on a future return; failing to recapture is a top-five audit finding.
The common mistake is claiming bad debt before the federal write-off is booked, which voids the deduction entirely. The misconception that “30 days past due is bad debt” is wrong; California follows the federal §166 charge-off standard, which usually requires documented collection efforts and a real-time write-off in the books.
Inventory Reconciliation Page
The inventory reconciliation page closes the loop by tying beginning inventory + receipts − removals − exports = ending inventory. The portal pre-fills beginning inventory from your prior return, and ending inventory carries forward to next month. Inventory is reported in net gallons at the terminal level and must match your IRS Form 720-TO submission.
If Aurora Fuels opens the month with 80,000 gallons, receives 125,000, removes 132,000, and exports 5,000, ending inventory is 68,000. The biggest nuance is gain/loss adjustments for temperature and meter variance; California allows a 0.5% unaccounted-for tolerance, and amounts beyond that must be explained on a statement attached to the return.
The most common mistake is using gross inventory while reporting net removals, which creates a phantom shortage and triggers an ExSTARS mismatch notice from CDTFA. The misconception is that ExSTARS is “just an IRS thing”; CDTFA pulls the federal data monthly and reconciles it line by line against your state schedules.
Summary Page: Tax Computation and Payment
The summary page is where every schedule total comes together. Line 1 captures total taxable gallons (Schedule 10A + 7A − 7B − 5X). Line 2 multiplies by the current rate ($0.611/gal for gasoline through 06/30/2026 per Special Notice L-918). Line 3 subtracts bad debt and adjustments from Schedule 13A/13E. Line 4 is the net tax due. Line 5 adds penalty and interest if filed late. Line 6 is the total payment sent with the return.
For Aurora Fuels with 144,500 net taxable gallons of gasoline, Line 1 is 144,500, Line 2 is 144,500 × $0.611 = $88,289.50, Line 3 might be $610.00 in bad debt, Line 4 is $87,679.50, and assuming a timely filing, Line 5 is $0 and Line 6 equals Line 4. The nuance most filers miss is rounding; CDTFA requires whole-cent precision, not whole-dollar rounding, and a one-cent difference between the schedule sum and the summary page kicks the return back.
The classic mistake is applying the wrong rate because the return spans a rate-change month; July’s return uses the new rate for July gallons but any prior-period adjustments use the rate in effect then. The misconception that “the portal applies the rate automatically” is partly true but not for amended returns or split-period adjustments, where the filer enters the rate manually.
Signature and Declaration
The signature block requires the printed name, title, date, phone, and signature of an officer or authorized agent. The declaration is made under penalty of perjury under R&TC §7659. For e-filers, the portal captures an electronic signature when the filer clicks Submit.
A CFO named Maria Chen would type MARIA CHEN, title CFO, date 05/25/2026, and phone (415) 555-2080. The nuance is that paid preparers must also sign in the preparer block and provide their PTIN; missing the preparer signature on a paper return invalidates it.
The mistake of having an unauthorized employee sign (e.g., a billing clerk) leaves the return unsigned for legal purposes, and CDTFA can assess the late-filing penalty even though the document was timely transmitted. The misconception that a scanned signature on a paper return is fine is wrong; CDTFA requires a wet signature on paper or an in-portal electronic signature.
Three Filled-Out Examples Using Real Scenarios
Below are three full walkthroughs using three different filers. Each example follows the filer through the entire return for the reporting period April 2026, with the $0.611/gal rate in effect.
Scenario 1: Mid-Size California Refiner (Aurora Fuels, Inc.)
Aurora Fuels operates a refinery in Carson and ships only to in-state customers via terminal rack.
| Form Section | What Aurora Enters |
|---|---|
| Account / License | MV FH 99-123456 |
| Period | 04/2026 |
| Legal Name | AURORA FUELS, INC. |
| Schedule 10A (rack removals) | 160,000 net gallons gasoline (065) |
| Schedule 7A (imports) | 0 |
| Schedule 7B (exports) | 0 |
| Schedule 5X (tax-paid credit) | 2,000 gallons from VALERO MARKETING |
| Schedule 6X (tax-paid sales) | 3,000 gallons to PACIFIC DISTRIBUTORS |
| Schedule 13A (bad debt) | $610.00 on SUNSET MART invoice |
| Line 1 Taxable Gallons | 158,000 |
| Line 4 Net Tax Due | $96,927.80 |
| Payment Method | ACH Debit via online portal |
Scenario 2: Multi-State Supplier with Exports (Sierra Petroleum LLC)
Sierra Petroleum is a position holder at the Kinder Morgan Colton terminal and ships to customers in California, Nevada, and Arizona.
| Form Section | What Sierra Enters |
|---|---|
| Account / License | MV FH 55-778899 |
| Period | 04/2026 |
| Legal Name | SIERRA PETROLEUM LLC |
| Schedule 10A (in-state rack) | 310,000 gallons gasoline at TCN T-72-CA-4011 |
| Schedule 7A (imports) | 45,000 gallons from AZ by truck |
| Schedule 7B (exports to NV) | 60,000 gallons to Reno Fuel Co. |
| Schedule 7B (exports to AZ) | 35,000 gallons to Phoenix Fuel Partners |
| Schedule 5X (tax-paid credit) | 0 |
| Line 1 Taxable Gallons | 260,000 |
| Line 2 Tax at $0.611 | $158,860.00 |
| Line 4 Net Tax Due | $158,860.00 |
| Payment Method | ACH Credit (mandatory EFT) |
Scenario 3: Small First-Time Position Holder (Marcus Liu, Liu Fuel Co.)
Marcus Liu runs a newly-licensed position holder operation pulling small loads at the Phillips 66 Sacramento terminal and buys some tax-paid product for resale.
| Form Section | What Liu Fuel Enters |
|---|---|
| Account / License | MV FH 22-554433 |
| Period | 04/2026 |
| Legal Name | LIU FUEL CO. |
| Schedule 10A (rack removals) | 18,000 gallons gasoline at TCN T-72-CA-7102 |
| Schedule 7A (imports) | 0 |
| Schedule 7B (exports) | 0 |
| Schedule 5X (tax-paid credit) | 4,500 gallons from CHEVRON U.S.A. invoice CV-77115 |
| Schedule 6X (tax-paid sales) | 0 |
| Line 1 Taxable Gallons | 13,500 |
| Line 4 Net Tax Due | $8,248.50 |
| Payment Method | ACH Debit via portal (under EFT mandate but elects EFT) |
A fourth named example helps round out edge cases: Janet Park, controller at Park Aviation Fuels, files only aviation gasoline (product 125) at the $0.18/gal rate and never crosses into the gasoline lines on Line 2. Aisha Robinson at Robinson Renewables files a zero return every month while she finishes building her blending facility, which keeps her license active and avoids the late-filing penalty.
How to File the Completed Form
You can file CDTFA-501-MV through three channels, but only two are practical for active suppliers.
Online portal filing is done at onlineservices.cdtfa.ca.gov. There is no filing fee. Payment is by ACH Debit (no charge), ACH Credit (your bank’s wire fee), or credit card (a 2.3% service fee applies via the third-party processor). Processing time is same-day acknowledgment, and the portal returns a confirmation number that serves as your proof-of-filing; save the PDF receipt.
Paper filing goes by US Mail to CDTFA, PO Box 942879, Sacramento, CA 94279-6151, with a check made payable to California Department of Tax and Fee Administration. There is no filing fee. Processing time runs 6–8 weeks, and your proof-of-filing is the certified-mail green card plus the canceled check image. Suppliers above the $20,000 average monthly liability EFT threshold cannot pay by check without incurring a 10% non-EFT penalty under R&TC §7659.5.
In-person filing is accepted at any CDTFA field office. Cash, check, money order, and debit card are accepted, but field offices cannot accept ACH-mandate payments. Proof-of-filing is the date-stamped receipt the clerk hands you.
The deadline for every filing channel is the last day of the month following the reporting period. April activity is due May 31; if the 31st falls on a weekend or holiday, the deadline rolls to the next business day under R&TC §7651.
What Happens After You File
Within minutes of e-filing, the portal posts an acknowledgment and assigns the return a confirmation number. Within 5–10 business days, CDTFA’s reconciliation engine compares your schedules against the buyer/seller chains reported by your trading partners and against the federal ExSTARS feed. Mismatches generate a CDTFA-1296 notice asking for documentation, usually a BOL or invoice copy.
If the return reports tax due, the ACH Debit settles on the payment effective date you chose, which can be the due date itself for cash-flow planning. CDTFA charges interest at the modified adjusted rate posted under R&TC §6591.5 on any tax not paid by the due date, even if the return itself was filed on time.
CDTFA may select your account for field audit under R&TC §7700, and the agency typically audits suppliers on a three-year cycle. Records must be retained for four years under R&TC §7675, and original BOLs, invoices, and bank confirmations are the documents auditors ask for first.
If you discover an error after filing, you must file an amended return through the portal by selecting the original period and clicking Amend. Do not net the correction into a current-period return; that is a separate violation.
Mistakes to Avoid When Filling Out the Form
- Reporting gross gallons on Schedule 10A. This inflates tax by 0.5–1.5% and forces a refund claim.
- Skipping the zero return. No-activity months still owe a return; missing one earns a 10% penalty.
- Wrong product code. Using 065 instead of 125 for aviation gasoline applies the wrong rate and triggers a notice.
- Claiming export without a destination-state delivery ticket. The export is reversed and tax plus 10% penalty attaches.
- Using the buyer’s seller’s permit instead of MVF supplier license on Schedule 6X. The reconciliation engine fails the match.
- Claiming bad debt before the federal §166 write-off. The deduction is voided in full.
- Ignoring the EFT mandate. Filers above $20,000 monthly liability who pay by check pay a separate 10% penalty.
- Mixing periods on a single return. Each return covers a single calendar month, no exceptions.
- Wet-signing instead of e-signing in the portal. A scanned signature on a portal upload is not accepted.
- Reusing last month’s PDF after a July 1 rate change. The rate field on old PDFs is wrong and the return rejects.
Do’s and Don’ts
Do’s
- Do download a fresh PDF from the CDTFA forms page every month so the rate fields are current.
- Do reconcile your Schedule 10A to your IRS Form 720-TO before submitting; ExSTARS will catch the mismatch otherwise.
- Do keep BOLs, invoices, and import manifests for four years under R&TC §7675.
- Do schedule the ACH Debit payment date to the due date for maximum float, since the portal allows it.
- Do read each Special Notice CDTFA posts after a rate change.
- Do file an amended return immediately upon discovering an error to stop interest accrual.
Don’ts
- Don’t paper-file if you are above the EFT mandate threshold; the 10% non-EFT penalty stings.
- Don’t rely on the BOL destination alone to support an export; get the destination-state ticket.
- Don’t blend diesel activity onto this return; diesel goes on CDTFA-501-DD.
- Don’t sign with an unauthorized employee; only an officer or licensed agent can sign.
- Don’t round to whole dollars; CDTFA wants whole-cent precision.
- Don’t ignore CDTFA-1296 reconciliation notices; unanswered notices become assessments.
Pros and Cons of Filing on Your Own vs. With Help
Pros of self-filing through the online portal
- Lower cost, since CPA fees for fuel returns run $300–$1,500 per month.
- Faster, because you control the schedule and avoid back-and-forth.
- Direct portal access lets you fix mistakes the same day.
- You build internal knowledge that pays off during audits.
- The portal’s built-in math checks catch many errors automatically.
Cons of self-filing
- Schedule reconciliation against ExSTARS requires real expertise.
- Rate changes every July 1 catch out-of-practice filers.
- Bad-debt rules under §7706 are easy to misapply.
- A single missed schedule can trigger a multi-period audit.
- Officers signing the return are personally on the hook under penalty of perjury.
Pros of using a fuel-tax CPA or service bureau
- Bureaus push schedule data via the flat-file template, eliminating keying errors.
- They track rate changes and Special Notices automatically.
- They handle 50-state filings if you operate elsewhere.
- They respond to CDTFA-1296 notices on your behalf.
- They carry E&O insurance that backs their work.
Cons of using outside help
- Monthly fees of $500–$2,500 add up fast for small suppliers.
- You still must provide source documents on time each month.
- Mistakes still belong to the licensee, not the preparer.
- Onboarding a new bureau takes 30–60 days.
- You lose internal expertise over time.
CDTFA-501-MV vs. CDTFA-501-DD at a Glance
| Topic | CDTFA-501-MV | CDTFA-501-DD |
|---|---|---|
| Fuel covered | Gasoline, gasohol, aviation gasoline | Diesel and dyed diesel |
| Rate (effective 07/01/2025–06/30/2026) | $0.611/gal gasoline; $0.18/gal aviation | $0.456/gal clear diesel |
| Statute | R&TC §§7301–8526 | R&TC §§60001–60709 |
| Filing frequency | Monthly | Monthly |
| Due date | Last day of month after period | Last day of month after period |
FAQs
Do I have to file CDTFA-501-MV in months with no activity?
Yes. A licensed motor vehicle fuel supplier must file a zero return every month, or CDTFA assesses the 10% late-filing penalty under R&TC §7655 just as if tax were owed.
Can I file CDTFA-501-MV on paper?
Yes, paper filing is allowed by mail to PO Box 942879 in Sacramento, but suppliers above the $20,000 average monthly liability EFT threshold face a separate 10% non-EFT penalty for paying by check.
Is diesel fuel reported on this form?
No. Diesel goes on CDTFA-501-DD, and mixing diesel onto Schedule 10A of the MVF return creates a reconciliation error that almost always draws a notice.
Do I write net gallons or gross gallons on Schedule 10A?
Yes, use net gallons temperature-corrected to 60°F. Gross gallons inflate the tax by 0.5–1.5% and force a refund claim that takes months to process.
Does the legal-name field accept my DBA?
No. Use the licensed legal name in the legal-name field and put the DBA in the address block, or the return is held for a name-mismatch under R&TC §7660.
Do I need the buyer’s CDTFA license number on Schedule 6X?
Yes. The reconciliation engine matches on the supplier license number, not the FEIN, so leaving the license column blank causes a Schedule 6X/5X mismatch.
Is a bonded pipeline pass-through an import on Schedule 7A?
No. Fuel that does not break bond inside California is not an import under R&TC §7401 and stays off Schedule 7A.
Can I claim bad debt on Schedule 13A before I write it off federally?
No. California requires the federal §166 charge-off to occur first, and any earlier claim is voided in full on audit.
Does the rate on Line 2 change every July?
Yes. R&TC §7360 requires the gasoline excise rate to adjust each July 1, and the current rate is $0.611/gal through June 30, 2026.
Is the BOL destination enough proof for an export on Schedule 7B?
No. CDTFA requires a destination-state delivery ticket; without it the export is reversed and the gallons move back to taxable Schedule 10A.
Can I net a prior-period error into this month’s return?
No. Errors must be filed on an amended return through the portal under R&TC §7659.1; netting is itself a separate violation.
Do I sign in the portal or print and sign?
Yes, the portal captures an electronic signature when you click Submit; paper filers must wet-sign, and a scanned signature on a paper return is not accepted.
Can a billing clerk sign the return?
No. Only an officer or authorized agent of the licensee can sign under penalty of perjury under R&TC §7659.
Is aviation gasoline taxed at the same rate as regular gasoline?
No. Aviation gasoline is taxed at $0.18/gal under R&TC §7360(b) and uses product code 125 on a separate line.
Related reading
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-PS (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-TF (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-403 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-DD (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-EW (w/Examples) + FAQs