Gasoline Tax Refund

The State Controller’s Office (SCO) administers the Gasoline Tax Refund Program for the State of California. The SCO reviews and processes refund claims from claimants who purchase gasoline in the State of California for off-highway, paratransit, export, or blended fuel (E-85) purposes.  Some off-highway purposes may include farming, construction, landscaping, and utility providers.  To be eligible for a refund, the individual or business must use the gasoline as specified in Revenue and Taxation Code section 8101.

For further details and specific eligibility requirements, refer to Part 2 of Division 2, of the Revenue and Taxation Code.

Electronic Claim Submission

The State Controller's Office is now accepting electronic submissions of Gasoline Tax Refund claims. The Gasoline Tax Refund Claim form, Form SCGR-1, has now been modified to allow for either an original or electronic signature and is to be used with Schedules A, B/C, and D (if applicable), which are available in the table below. If submitting a claim electronically, please email the Form SCGR-1, along with the applicable Schedules and supporting documentation to "GTRClaims@sco.ca.gov". For larger files, please convert the attachment into a ZIP (compressed) formatted file prior to submitting. If submitting hard copy forms, please see our Mailing and Contact Information section below.

The Form SCGR-1 and all related schedules must be completed and submitted to our office within three (3) years from the date of gasoline purchase before a refund can be considered. Schedules A and B/C are required with all claims for refund. Schedule D is required for claims utilizing the inventory method.

Payee Data Record (STD 204) - Required Prior to Claim Submission

Required Claim Forms

Excise Tax Rates/Refund Rate

Refunds are at the excise tax rates as specified in Revenue and Taxation Code section 7360 and are updated annually by the California Department of Tax and Fee Administration (CDTFA). The rates for all gasoline purchase periods are listed below.  Para-transit claims will continue to be refunded at a rate of $0.06 cents per gallon for all purchase periods.

Mail and Electronic Claim Submission

Send Form SCGR-1, applicable Schedules, and supporting documentation to:

State Controller’s Office
Tax Administration Section – Gas Tax Refund
P.O. Box 942850
Sacramento, CA 94250-5880

For electronic claim submissions, please send Form SCGR-1, applicable schedule, and supporting documentation to:
Email Address: "GTRClaims@sco.ca.gov" 

Contact Information

For more information about the Gas Tax Refund claim process, related to the Revenue and Taxation Code section 8101 only, you may contact us at GTR@sco.ca.gov

Payee Data Record (STD 204) - Required Prior to Claim Filing

The State of California requires that all payees of the State have a current “Payee Data Record” STD. 204 Form on file. This form is a one-time requirement prior to claim submission and is required for payment of gas tax refunds:

• Payee Data Record (STD 204) Form

Complete sections one (1) through five (5) of the form. 

You may mail, fax, or email your completed form to:

State Controller’s Office
Tax Administration Section – Gas Tax Refund
P.O. Box 942850
Sacramento, CA 94250-5880

Fax: (916) 327-3921
Email Address: GTR@sco.ca.gov

Frequently Asked Questions

• Gas Tax Refund General FAQ
• Gas Tax Refund Filing a Claim FAQ

Gas Tax Fund Guidelines

Guidelines Relating to Gas Tax Expenditures for Cities and Counties

Diesel Fuel Tax Refund

For information concerning refunds of diesel fuel tax paid to the State of California, contact the California Department of Tax and Fee Administration (formerly the Board of Equalization) at (800) 400-7115 or visit their website here.