Who must register and pay fuel tax on biodiesel?
In general, you must register with us if you do any of the following in California: • Manufacture or produce biodiesel. • Blend biodiesel with petroleum diesel. • Sell or import biodiesel from another state or country that has not been previously taxed as diesel fuel in California. • Use biodiesel that has not been previously taxed as diesel fuel to power a vehicle driven on the roads or highways. • Use, sell, or import svo or wvo for use in a diesel-powered highway vehicle that has not been previously taxed as diesel fuel. • Process or filter svo or wvo for use in a diesel-powered highway vehicle.
