Main Navigation
Form BOE-400-TPA Fillable Trading Partner Agreement for BOE Motor Fuels Electronic Filing Program
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)Confidential Trading Partner Agreement Enclosed and To Be Opened by Appeals and Data Analysis Section Only Identify the accounts to be filed electronically; Identify the authorized signer for the electronic f iling Identify the electronic filing formats to be used for each tax form to be filed electronically; Identify the Information Provider; Identify the tax forms to be filed electronically; Outline the terms and standards for electronic filing; and (Attach a schedule if additional lines are needed Terminal Operators: refer to item 13 on page (S1B) for additional requirements ) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Board of Equalization Fuel Tax Account Number) (Check all applicable tax forms and intended file formats and enter the corresponding BOE account numbers below ) (checkbox) (checkbox) (checkbox) (checkbox) (checkbox) (checkbox) (checkbox) (checkbox) Yes (checkbox) Yes (DBA (if used in this state)) (Designate the number zero as to distinguish it from the letter O ) (EDI 4030 *Select only one file format for each tax form selected to be filed electronically ) Unchecked (EDI 4030 *Select only one file format for each tax form selected to be filed electronically ) Unchecked (FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)) (FLT File *Select only one file format for each tax form selected to be filed electronically ) Unchecked (FLT File *Select only one file format for each tax form selected to be filed electronically ) Unchecked (FLT File *Select only one file format for each tax form selected to be filed electronically ) Unchecked (FLT File *Select only one file format for each tax form selected to be filed electronically ) Unchecked (INFORMATION PROVIDER NAME) (MAILING ADDRESS (city state zip code)) (PDF *Select only one file format for each tax form selected to be filed electronically ) Unchecked (PDF *Select only one file format for each tax form selected to be filed electronically ) Unchecked (PDF *Select only one file format for each tax form selected to be filed electronically ) Unchecked (PDF *Select only one file format for each tax form selected to be filed electronically ) Unchecked **Formerly Vessel/Pipeline Operator *Select only one file format for each tax form selected to be filed electronically 1 Effective Date Terms and Amendments: This agreement shall become effective on the date it is acknowledged by the BOE as 1 Page 1: Enter the legal name DBA mailing address and Federal Employer Identification Number (FEIN) of the Information Provider 10 Payments: Taxpayer filing electronically under this agreement will make payment of taxes due by using one of the electronic payment 11 Limited Disclosure of Confidential Tax Information: Taxpayer authorizes the BOE to release as necessary certain otherwise 12 Governing Law: This agreement shall be governed by and interpreted in accordance with the laws of the State of California 13 Terminal Operators: Taxpayer shall submit a schedule identifying the name location IRS assigned Terminal Control Number (TCN) 14 System Operations and Security Procedures: Taxpayer at its own expense shall provide and maintain the equipment software 15 Contacts: For the purposes of this agreement the BOE s contact for the Motor Fuels Electronic Filing Program will be the Appeals and 16 Electronic Return Originator (ERO) Information: The following information is provided to appoint a third party ERO if any to 17 Changes in the Information Contained in this Agreement: Taxpayer must notify the BOE in writing of any changes in the 18 Certification of Authorized Signer: Under penalty of perjury I declare that I have examined this agreement and any accompanying 19 Authorized Signatures: 2 Certification Testing: Submission of this agreement to the BOE indicates Taxpayer s willingness to begin electronic filing in a timely 2 Page 1: Check the appropriate boxes to identify each tax form and file format to be submitted in electronic format and enter the 3 Page 1: Check the box to identify that Taxpayer will participate in two party exchange transaction reporting if appropriate 3 Standards: Taxpayer will electronically transmit returns reports and claim forms (filings) to the BOE according to the BOE s standards 4 Section 14: Enter the 10 digit alphanumeric security code that Taxpayer selected as its portion of the electronic signature 4 Signature: Neither party shall contest the validity or enforceability of the tax filings communicated in electronic f orm according to 5 Receipt of Transmissions: A filing shall be deemed to have been filed with the BOE when the filing in the stipulated format is 5 Section 15: Enter the name telephone and FAX numbers and email address of Taxpayer s contact persons for questions regarding 6 Acknowledgment of Receipt of Transmissions: The BOE will issue an acknowledgment upon receiving a successfully transmitted 6 Section 16: If Taxpayer intends to contract with an ERO to process and transmit filings on its behalf enter the name and mailing 7 Garbled Transmissions: If any transmission is r eceived in an unintelligible or garbled form such that the BOE cannot identify 7 Section 19: Enter the legal name of Taxpayer that is ent ering into this agreement the name and title of the person signing this 8 Mail the completed agreement to: State Board of Equalization 8 Record Retention: Taxpayer will maintain records of transactions submitted as electronic filings for a period of not less than four (4) 9 Admissibility of Filings as Evidence: A certified copy of any filing transmitted under this agreement may be introduced in paper form A Taxpayer accepted into the Motor Fuels Electronic Filing Program the acceptance is valid until terminated by the BOE accessible to the BOE and meets the requirements of the BOE If Taxpayer attempts to file a tax f orm and is unable to do so because according to the efiling requirements defined by the BOE and transmits the returns t o the BOE The ERO should provide the service of additional contact person address of the ERO Files s ubmitted on Taxpayer s behalf by an ERO will not be accepted unless Taxpayer has notified the BOE by agree to follow all requirements and specifications in the eFiling Guide agreement may be revised at any time by executing a written addendum signed by both Taxpayer and the BOE agreement on behalf of Taxpayer the signature of the authorized representative the mailing address of the authorized representative if Aircraft Jet Fuel Dealer (MJ) an authorization code to Taxpayer Taxpayer will provide the BOE with the security code that will be used by Taxpayer The security and BOE account number for each terminal covered by this agreement and instructions as outlined in the eFiling Guide The BOE may revise or update these standards and/or eFiling Guide as necessary and maintain the equipment software services and testing necessary for the BOE to receive electronic f ilings Both the BOE and Appeals and Data Analysis Section as evidence in any judicial proceeding by either party to the same extent and under the same conditions as any other business record attach a Power of Attorney granting the representative the ability to enter into this agreement on Taxpayer s behalf authorization code and security code transmitted with each file received by the BOE shall represent the signature of Taxpayer or an authorization code of the other party authorized agent who affixed his or her signature to this agreement in item 19 and with respect to each electronic filing transmitted with Board of Equalization Fuel Tax Account Numbers BOE 400 TPA (S1B) REV 5 (4 13) BOE 400 TPA (S1F) REV 5 (4 13) STATE OF CALIFORNIA BOE 400 TPA (S2B) REV 5 (4 13) BOE 400 TPA (S2F) REV 5 (4 13) BOE assigned account number of each license or registration for which electronic filing is being requested BOE did not receive the filing BOE if Taxpayer fails to comply with the applicable California state law reporting and payment requirements the provisions of the BOE requirements for a terminal but is not registered as a terminal with IRS BOE The BOE may terminate this agreement by giving thirty (30) days written notice to Taxpayer This agreement may also be BOEMFefile@boe ca gov certification testing exceed 120 days unless an extension is granted by the BOE Upon request from the BOE Taxpayer will provide a Check this box if Taxpayer intends to participate in two party exchange transactions By checking this box Taxpayer indicates code and authorization code will be used to identify Taxpayer Taxpayer is required to use this security code and authorization code for communicated in electronic form under this agreement contains the required information and is in a form that can be read by the BOE completing this agreement confidential transaction information regarding invoice numbers bills of lading locations dates method of delivery and volumes of a contacting the BOE Contacts Data Analysis Section of the Special Taxes and Fees Division DATE SIGNED DBA (if used in this state) Definitions Diesel Fuel Claim for Nontaxable Sales and Exports (DZ) Diesel Fuel Claim for Nontaxable Uses (DU) Diesel Fuel Exempt Bus Operator (DB) Diesel Fuel Ultimate Vendor (DV) different from Taxpayer s address the telephone number and email address of the representative and the date signed If the document as Taxpayer each filing This security code will remain in effect until the BOE is notified in writing that Taxpayer has selected a new security code Each Taxpayer must complete a Trading Partner Agreement (TPA) in order to electronically file tax forms with the BOE Applicants must EDI FLT PDF eFiling Guide: A term that refers to the information and requirements on the BOE Motor Fuels Electronic Filing (efiling) Program web page electronic filings and excise tax issues Electronic Return Originator (ERO): A third party service provider that receives data from its c lients reformats the data if necessary electronically file Taxpayer s tax forms and receive all electronically generated messages and acknowledgments concerning the status EMAIL ADDRESS EMAIL ADDRESS ERO NAME evidenced by the BOE s email confirming receipt of a properly completed agreement and shall continue in effect until terminated by the FAX NUMBER FAX NUMBER FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN) FILE FORMATS* filing from Taxpayer The acknowledgment will communicate only that the BOE has received the filing An acknowledgment does not Following are the names telephone and FAX numbers and email addresses of Taxpayer s contacts for technical information or FOR BOE MOTOR FUELS ELECTRONIC FILING PROGRAM for compliance with any new filing requirements For security purposes please place the completed Trading Partner Agreement in a sealed inner envelope marked forwarding all acknowledgments to the Information Provider An ERO does not have signature authority General guide pdf or this agreement It may also be terminated if Taxpayer no longer conducts business in the State of California This ID and passwords and will exercise due diligence in order to complete certification testing as swiftly as possible In no event should imply any findings by the BOE as to the readability of the filing A transmission received by the BOE that is not in the stipulated format In addition completion of the TPA is t he process used to convey the necessary information to facilitate electronic exchange of information It in the Motor Fuels Electronic Filing Program I understand that noncompliance may result in Taxpayer no longer being allowed to information and to the best of my knowledge and belief it is true correct and complete Taxpayer will comply with all the provisions of information contained in this agreement within thirty (30) days of the change occurring A change of the Authorized Signer shown in INFORMATION PROVIDER NAME Information Provider: BOE licensees registrants and claimants who are required to submit information to the BOE referred to in this Instructions for Completing the Agreement INSTRUCTIONS FOR COMPLETING THE TRADING PARTNER AGREEMENT is identified Please refer to the eFiling Guide for additional information concerning the transmission of filings and the procedures for it shall be considered to be in writing and written to the same extent as if in paper to be signed and to be an original The item 19 requires that a new Trading Partner Agreement be submitted Law or Regulations 1420 and 1423 of the Diesel Fuel Tax Law MAILING ADDRESS (city state zip code) MAILING ADDRESS (city state zip code) manner The BOE expects that Taxpayer will begin certification testing within thirty (30) days of receipt of its authorization code user means of completing this section of the agreement that it is issuing an ERO Taxpayers who will directly submit their filings to the BOE methods offered by the BOE Taxpayer will follow the procedures for the payment method used as set forth by the BOE on the BOE s Motor Fuels Electronic Filing (efiling) Program information web page (eFiling Guide) at www boe ca gov/sptaxprog/efiling/mfefiling NAME OF TAXPAYER NAME OF TAXPAYER S AUTHORIZED REPRESENTATIVE AND TITLE (please print) Neither party shall contest the admissibility into evidence of any filing on the basis that it was not originated or maintained in paper form no special characters or spaces Please enter the security code in the spaces provided below Use upper case for letters Note: Taxpayers wishing to identify additional contact persons should attach a list containing the information requested above for each of the electronic filing: Online Services Overview web page at www boe ca gov/elecsrv/esrvcont htm participate in the program I am authorized to make and sign this statement on behalf of Taxpayer Petroleum Carrier (PC)** PO Box 942879 protect business records and data from improper access provided a user ID and security code for online access to the BOE Motor Fuels Electronic Filing System Purpose questions on transmissions under this program and for questions regarding the tax information being submitted Each contact will be Questions regarding this form may be directed to the Appeals and Data Analysis Section at 1 916 323 6464 or by email to Register; available on the IRS website www irs gov/excise The BOE may issue a California TCN for r eporting purposes if a facility meets reportable product to any person identified in an electronic filing as being involved in a reported transaction for the sole purpose of representative signing this document is not an owner officer or authorized employee of Taxpayer entering into this agreement please result in suspension of Taxpayer from the Motor Fuels eFiling Program Sacramento CA 94279 0030 security code was received and implemented Neither party shall disclose to any unauthorized persons the security code or services and testing necessary for Taxpayer to transmit electronic filings The BOE at its own expense shall provide SIGNATURE OF TAXPAYERS S AUTHORIZED REPRESENTATIVE (if the authorized representative is not an owner officer or employee of the taxpayer attach a Power of Attorney) submitting conventional paper based documents and to assure that such tax forms are legally valid and enforceable Supplier of Diesel Fuel or Supplier of Motor Vehicle Fuel (DD & PS) TAX FORM 4030 File Taxpayer is r equired to transmit security information (authorization code and security code) along with its filing(s) The BOE will provide Taxpayer no acknowledgment will be transmitted The absence of the acknowledgment shall be treated as notice to Taxpayer that the TAXPAYER S EFILING TECHNICAL CONTACT PERSON: TAXPAYER S EXCISE TAX INFORMATION CONTACT PERSON: Taxpayer s security code must be ten (10) alphanumeric characters (any combination of 10 letters and numbers) in length with Taxpayer shall establish reasonable security procedures and use best efforts to ensure that all transmissions are authorized and to Taxpayer will be required to use the current security code until Taxpayer receives written notice from the BOE that the change of TELEPHONE NUMBER TELEPHONE NUMBER Terminal Control Number (TCN): The registration number assigned by the IRS to each approved terminal and published in the Federal Terminal Operator (PO) terminated as a result of revocation or cancellation of Taxpayer s Motor Vehicle Fuel Tax or Diesel Fuel Tax license issued by the that it is aware of all two party exchange requirements as described in Regulations 1123 and 1125 of the Motor Vehicle Fuel Tax The BOE and Taxpayer wish to provide a means by which Taxpayer is able to file tax forms by electronically transmitting data in lieu of The BOE will advise Taxpayer of any changes to the standards and i nstructions in advance of the due dates to allow a reasonable time the eFiling Guide and related publications including fraud prevention and detection guidelines for all years that Taxpayer participates the identification code and password shall have the same effect as if Taxpayer actually signed the electronic file The purpose of the TPA is to: the Receipt Computer is not available to receive a filing Taxpayer should immediately contact the BOE when such an access problem This agreement covers the following tax forms and file formats: This agreement is entered into by and between the State of California Board of Equalization (BOE) and hereinafter Taxpayer this agreement on grounds related to the absence of paper based writings signings or originals To the extent that a tax filing timeline for its test process or an update to a timeline already provided If certification testing is not completed in a timely manner it may To facilitate valid and enforceable electronic filing of tax forms the BOE and Taxpayer agree to the following as applicable: TRADING PARTNER AGREEMENT BOARD OF EQUALIZATION Two Party Exchange Participants verifying the accuracy of the transaction as reported in the electronic filing will ensure the accuracy of the entity information by comparing the efiling entity data with the information in the BOE s databases Once will not be considered to be a valid filing even if an acknowledgment of receipt was s ent without the services of a third party service provider do not need to complete this s ection years from the due date of the filing unless the BOE authorizes in writing their destruction within a lesser period