California State Controller's seal

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.

NEW! 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 GTR@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

Forms Instructions

Gasoline Tax Refund Claim, Form SCGR-1

Instructions for Form SCGR-1

Schedule A - Invoice Summary

Instructions for Schedule A

Schedule B/C - Vehicles & Other Types of Equipment / Farm Use - Crops and Related Acreage*
*Schedule C is to be completed for farm/ranch operation claimants only.

Instructions for Schedule B/C

Schedule D – Inventory Reconciliation*
*Schedule D is to be completed when utilizing the inventory method.

Instructions for Schedule D

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.

Period Rate per Gallon
From 11/1/2017 to 6/30/2018 0.417
From 7/1/2018 to 6/30/2019 0.417
From 7/1/2019 to 6/30/2020 0.473
From 7/1/2020 to 6/30/2021 0.505

Mailing and Contact Information

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 more information about the Gas Tax Refund claim process, you may contact us at:

Phone No: (916) 322-7952
Email Address: 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:

Please complete sections one (1) through five (5) of the form and 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) 327-1259
Email Address: GTR@sco.ca.gov

Frequently Asked Questions

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.