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Daily Tax Report: State

California Appeals Office Finds Taxpayers Not Entitled to Flat Rate Fuel Tax Refunds

July 11, 2019, 9:06 PM

The California Office of Tax Appeals (OTA) April 15 found that Taxpayers weren’t entitled to an excise tax refund. Taxpayers used liquified natural gas and compressed natural gas vehicles for their waste and sanitation business. Taxpayers elected to pay the annual flat rate fuel tax instead of excise tax and filed refund claims for annual flat tax overpayments based on fuel used for exempt purposes. The CDTFA denied the refunds and Taxpayers appealed. The OTA noted that: 1) the flat tax alternative is based on the unladen weight of the vehicle and has no relation to the amount of fuel...

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