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PUBLICATION 146 | APRIL 2014 - page 24 / 38

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SPECIAL TAXES AND FEES

In addition to sales and use tax, special taxes and fees may be applicable to sales to Indians and sales in Indian country. Following is information pertaining to some of the more common special taxes and fees that may apply to transactions or activities involving Indians or conducted in Indian country.

Fuel Taxes and Fees

  • Motor Vehicle Fuel Tax

  • Diesel Fuel Tax

  • Aircraft Jet Fuel Tax

  • Underground Storage Tank Maintenance Fee

  • Oil Spill Response, Prevention and Administration Fees

  • Use Fuel Tax

  • International Fuel Tax Agreement (IFTA)-Diesel Fuel

  • California/Mexico Interstate User Diesel Fuel Tax

There are no special exemptions from the state’s motor vehicle or diesel fuel taxes related to fuel sales in Indian country. California’s excise tax on motor vehicle fuel and diesel fuel applies when the fuel is removed from an in- state fuel terminal rack or imported into the state. As a result, fuel delivered to Indian country will generally include California excise tax in its cost. Fuel retailers usually pass the tax on to their customers.

Any person who uses fuel on Indian country land that is not part of a state or local road system may claim a refund for taxes paid on fuel consumed off-highway in Indian country. Generally, Bureau of Indian Affairs roads are located within Indian country and are not considered part of a state or local road system.

If you have used gasoline in Indian country, you may file a claim for refund with the State Controller’s Office. To download a claim form (SCGR-1) and schedules, go to the State Controller’s website at www.sco.ca.gov. Follow the directions to file your claim for refund. If you need help or have any questions, see the contact information on the State Controller’s website at www.sco.ca.gov or call staff in the Gas Tax Refund Section of the State Controller’s Office at 1-916-322-9695. You can fax the State Controller’s Office at 1-916-327-7116.

If you have used tax-paid clear diesel fuel off-highway on Indian country land, you may file a claim for refund by completing BOE-770-DU, Diesel Fuel Claim for Refund on Nontaxable Uses. The claim for refund should be submitted to the BOE (Special Taxes and Fees) at the address shown on the form.

Your claim for refund may be filed annually or quarterly (if each quarterly claim is for $750 or greater) and must be filed within three years from the date the fuel was purchased.

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SALES TO AMERICAN INDIANS AND SALES IN INDIAN COUNTRY

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APRIL 2014

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