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The Bureau of Tax Administration administers the gasoline tax refund program for the State Controller's Office (SCO). The Bureau processes refund claims for state gasoline tax that was paid for exported gas or gas used for off–highway or para–transit purposes. Refund claims may be submitted by individuals and business entities, including farmers, exporters, utilities, golf courses, and many others. Use the claim form (SCGR–1) and the appropriate schedules shown below to request a refund of state gasoline tax. Please contact our staff in the Gas Tax Refund Section if you have any questions.

• Gasoline Tax Refund Claim, Form SCGR–1
  • Instructions for Form SCGR–1

• Schedule A — Invoice Summary
  • Instructions for Schedule A

• Schedule B — Vehicles & Other Types of Equipment
  • Instructions for Schedule B

• Schedule C — Farm Use - Crops and Related Acreage
  • Instructions for Schedule C

• Schedule D — Inventory Reconciliation
  • Instructions for Schedule D

How to contact the Gas Tax Refund Section — For more information about the Gas Tax Refund process or claims, you may e-mail, write, call, or fax our office.

California Motor Vehicle Fuel Tax Law
For further details and specific eligibility requirements, refer to the California Motor Vehicle Fuel Tax Law, Part 2 of Division 2, in the Revenue and Taxation Code.

Recent Legislation
Due to change in the governing statutes, the SCO no longer requires the submission of original invoices with claims for refund of the state gasoline tax.

Diesel Fuel Tax Refund
For information concerning a refund of diesel fuel tax paid to the State of California, contact the Board of Equalization at (916) 322-9669; or visit its Web site at www.boe.ca.gov.