Form BOE-318 Fillable Irrevocable Election to Apply Credits Against Qualified Sales and Use Tax

(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

Download Form BOE-318

View all CA - California Sales, Use and Other Taxes

(a The amount of qualified sales and use tax you paid to the Board of Equalization (BOE) during the initial refund period to which you elect to apply your unused certified credits The initial refund period begins on the first day of the calendar quarter before the quarter during which pre production began and ends on the due date you were required to file your most recent sales and use tax return with BOE $ 00) (a The amount of qualified tax imposed on you during the secondary refund period and paid to the BOE to which you elect to apply your unused excess credits $ 00) (Affiliates: Enter the amount of the certified credit assigned to you by the qualified taxpayer from the above referenced Tax Credit Certificate (attach copy of FTB 3541 California Motion Picture and Television Production Credit showing the credit assignment) $ 00) (Balance of your unused credits from the above referenced certificate: $ 00) (CLAIMANT S SELLER S PERMIT # OR CONSUMER USE TAX PERMIT #) (CLAIMANT S SOCIAL SECURITY # OR FEDERAL EMPLOYER IDENTIFICATION #) (CLEAR) CLEAR (DATE SIGNED) (email address of contact person) (FOR ASSIGNED CREDITS NAME OF QUALIFIED TAXPAYER S AFFILIATE) (mm/dd/yy mm/dd/yy) (NAME OF QUALIFIED TAXPAYER) (POST PRODUCTION END DATE) (PRE PRODUCTION START DATE) (PRINT NAME (name of person signing)) (PRINT) PRINT (PRODUCTION TITLE) (Row 1 amount previously claimed $ 00) (Row 1 claimed amount $ 00) (row 1 Income tax year) (Row 1 PRIOR CLAIM PERIOD (mm/dd/yy mm/dd/yy)) (Row 2 amount previously claimed $ 00) (Row 2 claimed amount $ 00) (row 2 Income tax year) (Row 2 PRIOR CLAIM PERIOD (mm/dd/yy mm/dd/yy)) (Row 3 amount previously claimed $ 00) (Row 3 claimed amount $ 00) (row 3 Income tax year) (Row 3 PRIOR CLAIM PERIOD (mm/dd/yy mm/dd/yy)) (Row 4 amount previously claimed $ 00) (Row 4 PRIOR CLAIM PERIOD (mm/dd/yy mm/dd/yy)) (Row 5 amount previously claimed $ 00) (Row 5 PRIOR CLAIM PERIOD (mm/dd/yy mm/dd/yy)) (Row 6 amount previously claimed $ 00) (Row 6 PRIOR CLAIM PERIOD (mm/dd/yy mm/dd/yy)) (TAX CREDIT ALLOCATION AMOUNT SHOWN ON TAX CREDIT CERTIFICATE FROM CFC $ 00) (TAX CREDIT CERTIFICATE # (attach copy of Certified Form M Tax Credit Certificate)) (TELEPHONE NUMBER OF CONTACT PERSON ( ) AREA CODE) (telephone number of contact person) (The claimed tax to be refunded was included on returns filed for the period) (TITLE) a The amount of qualified salesand use taxyou paidto the Board of Equalization (BOE)duringthe initialrefundperiod to which you electto apply your unused certified credits The initialrefundperiod beginson the first day of the calendar quarterbefore the quarterduringwhich pre a The amount of qualified tax imposed onyou during the secondaryrefundperiodand paid to the above referenced Tax CreditCertificate(attach copy of FTB 3541 California Motion Picture and Affiliates:Enter the amount of the certified creditassigned to you by the qualified taxpayer from the against franchise and income tax enter the tax year claimed and amount Applicable Qualified Sales and Use Tax Imposedforthe SecondaryRefundPeriodDescribedin Revenue and Taxation Codesection6902 5(e) Applicable Qualified Sales and Use Tax Paidduringthe Initial RefundPeriodDescribed inRevenue and Taxation Codesection6902 5(d)(1) article 1 of chapter 7 of the Sales and Use Tax Law In addition by signing this form you are irrevocably b The periods of the Sales and Use Tax return(s) related to your claim The claimed tax to berefunded was included on returns filed for the period Balance of your unused credits from the above referenced certificate: $ based on the application of credits from the above referenced be paid on any amount refunded or credited BOE 318 (BACK) REV 1 (10 12) BOE 318 (FRONT)REV 1(10 12)STATE OF CALIFORNIA BOEto which you elect to apply your unused excess credits By signing this form you are making a claim for refund of the amounts specified in Section II in accordance with c The periods of the Sales and Use Tax return(s) related to your claim The claimed tax to berefunded was included on returns filed for the period CALIFORNIA FILMAND TELEVISION TAX CREDITBOARD OF EQUALIZATION certificate enter the claim periods and amounts (attach a separate Claim for Refund andIrrevocable Election to Apply Credits AgainstQualified Sales and Use Tax CLAIMANT S SELLER S PERMIT # OR CONSUMER USE TAX PERMIT # CLAIMANT S SOCIAL SECURITY # OR FEDERAL EMPLOYER IDENTIFICATION # CLAIMED AMOUNT DATE SIGNED electing to apply the certified credits in Section II against qualified sales and use taxes EMAIL ADDRESS OFCONTACT PERSON FOR ASSIGNED CREDITS NAME OF QUALIFIED TAXPAYER S AFFILIATE have paidto the BOE The secondaryrefund periodincludesthe five yearsfollowing the endof theinitialperiod I herebycertify that I am a(check one): If this is a claimfor refund for the secondaryrefund period enter: If this is aclaimfor refund for qualified taxespaid duringthe initialrefundperiod enter: If you have been issued orassigned certified taxcredits fromthe California Film Commission(CFC) you must complete this formtoclaimthose creditsagainst qualified sales and use taxes Note that making thiselection willprohibitfuture application of these creditsagainstyour California franchise orincome tax liability If you have claimed credits from the above referenced certificate If you have previously filed a claim for refund for sales and use tax If youhaveelectednotto claim a refund for the initial refundperiod oryou claimeda refund for the INCOME TAX YEAR initialperiod and you still have unused certified credits available you mayelect to apply your unusedexcess credits againstqualified taxesimposed on you during the secondaryrefundperiodthat you NAME OF QUALIFIED TAXPAYER Note: Purchased credits attributable to an independent film may not be used to obtain a refund of sales and use taxes No interest will POST PRODUCTION END DATE PRE PRODUCTION STARTDATE PREVIOUSLY CLAIMED PRINT NAME (name of person signing) PRIOR CLAIM PERIOD production beganand endson thedue date you were required to fileyour most recent sales and PRODUCTION TITLE Qualified taxpayer s affiliate that has been assigned unused certified creditsaccordingto subdivision(c)(1)of Revenue and Qualified taxpayerwith unused certified creditsissued by the CFC schedule if needed) SECTION I SECTION II SECTION III SIGNATURE OF CLAIMANT TAX CREDIT ALLOCATION AMOUNT SHOWN ON TAX CREDIT CERTIFICATEFROM CFC TAX CREDIT CERTIFICATE #(attach copy of Certified Form M Tax Credit Certificate) Taxation Code section 23685 TELEPHONE NUMBER OF CONTACT PERSON Television Production Credit showing the credit assignment) TITLE use tax return with BOE

Main Navigation