Attention Motor Fuel and Diesel Distributors
As of July 1, 2020, all distributors filing a report are required to transmit payment of taxes to the Department of Motor Vehicles by means of an Electronic Funds Transfer (EFT).
Instructions for filing using the Automated Clearing House (ACH) have changed. For updated instructions visit our ACH page here.
With the implementation of the new CVO Online system, Motor Fuel Tax forms are changing. Instead of filing separately for gasoline, undyed diesel and aviation fuels, the form has been redesigned so that all fuel types will now be reported on the same form and schedules. This redesign is consistent with the Federation of Tax Administration’s Motor Fuel Tax uniformity project recommendations which have been adopted by many agencies within the US. Motor Fuel customers were mailed copies of the new form to be used beginning with the April 2020 filing period. A link to the form and associated instructions can be found in the Related Forms and Information table below at the links for Fuel Tax Return and Fuel Tax Return Instructions Form Number CVO-102.
For those customers that wish to submit their Motor Fuel Tax return via CVO Online, a form must be uploaded. The links below provide access to the template and the instructions for filling it out. Customers have a choice of submitting either an XML or Excel version. The format you use will depend upon familiarity with the two technologies.
- “Distributor” shall mean a person, firm, or corporation who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person, firm, or corporation who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, or sale. When a person receives motor fuel in circumstances which preclude the collection of the tax from the distributor by reason of the provisions of the Constitution and laws of the United States, and thereafter sells or uses the motor fuel in the State in a manner and under circumstances as may subject the sale to the taxing power of the State, the person shall be considered a distributor and shall make the same reports, pay the same taxes, and be subject to all provisions relating to distributors of motor fuel.
- “Dealer” means any person who sells or delivers motor fuel into the fuel supply tanks of motor vehicles owned or operated by others.
- “Gasoline or other motor fuel” or “motor fuel” shall not include kerosene, diesel oil, aircraft jet fuel, or natural gas in any form.
- “Motor vehicle” means any self-propelled vehicle using motor fuel on the public highways and registered or required to be registered for operation on the highway.