California CDTFA Releases Form CDTFA-401-DB (S1F), Prepayment of Sales Tax on Fuel Sales

The California Department of Tax and Fee Administration (CDTFA) Aug. 1 released Form CDTFA-401-DB (S1F), Prepayment of Sales Tax on Fuel Sales, for sales and use tax purposes. The instructions include: 1) definitions of motor vehicle fuel, diesel fuel, aircraft jet fuel, total removals, entries, sales, or transfers, and rack; and 2) explanation of what to enter in each line. Taxpayers can now use a Discover/Novus, Visa, MasterCard, or American Express credit card to pay the taxes if they aren’t required to pay taxes by Electronic Funds Transfer. [Cal. Dep’t of Tax & Fee Admin., CDTFA-401-DB (S1F), Prepayment of Sales ...