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Form BOE-501-AV Fillable Vendor Use Fuel Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)[Attach the blue and yellow copies of Notice of Worthless Account (Bad Debts) (form BOE 120)] (10 Tax credit on bad debt losses (enter from Schedule B) $) (11 Balance of tax (subtract line 10 from line 9) $) (12 Tax recoveries on bad debt losses (enter from Schedule C) $) (13 Total tax due (add lines 11 and 12) $) (14 73 pounds per square inch at 60 degrees Fahrenheit) will be shown as one unit (14 PENALTY [multiply line 13 by 10% (0 10) if payment made or return filed after the due date shown above] $) (15 INTEREST $) (15 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is delayed after the due date The adjusted monthly interest rate is ) (16 TOTAL AMOUNT DUE AND PAYABLE (add lines 13 14 and 15) $) (9 Combined total tax (add columns A B C and D of line 8) $) (ALCOHOL FUELS (Gallons)) (ALCOHOL FUELS (Gallons)) (AMOUNT OF DELINQUENT TAX $) (AMOUNT OF DELINQUENT TAX $) (AMOUNT OF DELINQUENT TAX $) (AMOUNT OF DELINQUENT TAX $) (AMOUNT OF TAX RECOVERED $) (AMOUNT OF TAX RECOVERED $) (B O E USE ONLY) (CLEAR) PRINT (COMPRESSED NATURAL GAS (Units)) (COMPRESSED NATURAL GAS (Units)) (CONTINUED) CONTINUED (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (GALLONS OR UNITS) (GALLONS OR UNITS) (GALLONS OR UNITS) (GALLONS OR UNITS) (Gallons) (KEROSENE DISTILLATE & STOVE OILS) (KEROSENE DISTILLATE & STOVE OILS) (LPG & LIQUID NATURAL GAS (Gallons)) (LPG & LIQUID NATURAL GAS (Gallons)) (PRINT NAME AND TITLE) (PRINT) PRINT (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 1 Total gallons and/or units of fuel sold and delivered into fuel tanks of motor vehicles ) (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 2 Fuel sold to the United States Government ) (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 3 Fuel sold to users of LPG LNG and CNG whose vehicles have flat rate identification decal affixed ) (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 6 Taxable fuel (subtract line 5 from line 1) ) (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 7 Tax rate per unit/gallon on use fuel $) (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 8 Tax (multiply line 6 by line 7) $) (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 4 Other nontaxable fuel included in line 1 (enter from Schedule A) ) (REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS REPORT WHOLE UNITS/GALLONS ONLY A COMPRESSED NATURAL GAS 5 Total deductions (add lines 2 3 and 4) ) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 1 Total gallons and/or units of fuel sold and delivered into fuel tanks of motor vehicles ) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 2 Fuel sold to the United States Government ) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 3 Fuel sold to users of LPG LNG and CNG whose vehicles have flat rate identification decal affixed ) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 4 Other nontaxable fuel included in line 1 (enter from Schedule A) ) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 5 Total deductions (add lines 2 3 and 4) ) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 6 Taxable fuel (subtract line 5 from line 1) ) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 7 Tax rate per unit/gallon on use fuel $) (REPORT WHOLE UNITS/GALLONS ONLY B LPG & LIQUID NATURAL GAS 8 Tax (multiply line 6 by line 7) $) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS 1 Total gallons and/or units of fuel sold and delivered into fuel tanks of motor vehicles ) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS 2 Fuel sold to the United States Government ) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS 4 Other nontaxable fuel included in line 1 (enter from Schedule A) ) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS 5 Total deductions (add lines 2 3 and 4) ) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS 6 Taxable fuel (subtract line 5 from line 1) ) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS 7 Tax rate per unit/gallon on use fuel $) (REPORT WHOLE UNITS/GALLONS ONLY C ALCOHOL FUELS 8 Tax (multiply line 6 by line 7) $) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL 1 Total gallons and/or units of fuel sold and delivered into fuel tanks of motor vehicles) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL 2 Fuel sold to the United States Government ) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL 4 Other nontaxable fuel included in line 1 (enter from Schedule A) ) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL 5 Total deductions (add lines 2 3 and 4) ) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL 6 Taxable fuel (subtract line 5 from line 1) ) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL 7 Tax rate per unit/gallon on use fuel $) (REPORT WHOLE UNITS/GALLONS ONLY D KEROSENE DISTILLATE & STOVE OIL 8 Tax (multiply line 6 by line 7) $ $) (Row 4 TOTAL (enter on line 10 of return) AMOUNT OF DELINQUENT TAX $) (Row 4 TOTAL (enter on line 12 of return) AMOUNT OF TAX RECOVERED $) (Row 4 TOTAL (enter on line 4 of return) COMPRESSED NATURAL GAS (Units) ) (SCHEDULE A SALES TO USERS AUTHORIZED TO PURCHASE EX TAX FUEL UNDER REGULATIONS 1319 AND 1320 Row 1 USER'S PERMIT NUMBER) (SCHEDULE A SALES TO USERS AUTHORIZED TO PURCHASE EX TAX FUEL UNDER REGULATIONS 1319 AND 1320 Row 2 USER'S PERMIT NUMBER) (SCHEDULE A SALES TO USERS AUTHORIZED TO PURCHASE EX TAX FUEL UNDER REGULATIONS 1319 AND 1320 Row 3 USER'S PERMIT NUMBER) (SCHEDULE B TAX CREDIT ON BAD DEBT LOSSES Row 1 DATE OF SALE MO/YR) (SCHEDULE B TAX CREDIT ON BAD DEBT LOSSES Row 2 DATE OF SALE MO/YR) (SCHEDULE B TAX CREDIT ON BAD DEBT LOSSES Row 3 DATE OF SALE MO/YR) (SCHEDULE C TAX RECOVERIES ON BAD DEBT LOSSES [Attach pink copy of Notice of Worthless Account (Bad Debts) (form BOE 120)] Row 2 USER'S PERMIT NUMBER) (SCHEDULE C TAX RECOVERIES ON BAD DEBT LOSSES [Attach pink copy of Notice of Worthless Account (Bad Debts) (form BOE 120)] Row 3 USER'S PERMIT NUMBER) (SCHEDULE C TAX RECOVERIES ON BAD DEBT LOSSES [Attach pink copy of Notice of Worthless Account (Bad Debts) (form BOE 120)]Row 1 USER'S PERMIT NUMBER) (SCHEDULE D DELINQUENT OR UNCOLLECTABLE AMOUNTS [Attach the blue and yellow copies of Notice of Worthless Account (Bad Debts) (form BOE 120)] Row 1 DATE OF SALE MO/YR) (SCHEDULE D DELINQUENT OR UNCOLLECTABLE AMOUNTS [Attach the blue and yellow copies of Notice of Worthless Account (Bad Debts) (form BOE 120)] Row 2 DATE OF SALE MO/YR) (SCHEDULE D DELINQUENT OR UNCOLLECTABLE AMOUNTS [Attach the blue and yellow copies of Notice of Worthless Account (Bad Debts) (form BOE 120)] Row 3 DATE OF SALE MO/YR) (SCHEDULE D DELINQUENT OR UNCOLLECTABLE AMOUNTS [Attach the blue and yellow copies of Notice of Worthless Account (Bad Debts) (form BOE 120)] Row 4 DATE OF SALE MO/YR) (TELEPHONE (AREA CODE) ) (TELEPHONE) (text) (TOTAL (enter on line 4 of return) ALCOHOL FUELS (Gallons) ) (TOTAL (enter on line 4 of return) KEROSENE DISTILLATE & STOVE OILS ) (TOTAL (enter on line 4 of return) LPG & LIQUID NATURAL GAS (Gallons) ) (Units) (USER'S ADDRESS) (USER'S ADDRESS) (USER'S NAME & ADDRESS) (USER'S NAME & ADDRESS) (USER'S NAME & ADDRESS) (USER'S NAME & ADDRESS) (USER'S NAME AND ADDRESS) (USER'S NAME AND ADDRESS) (USER'S NAME) (USER'S NAME) (USER'S PERMIT NUMBER) (USER'S PERMIT NUMBER) (USER'S PERMIT NUMBER) (USER'S PERMIT NUMBER) (YOUR ACCOUNT NO ) [ FOID] [Attach pink copy of Notice of Worthless Account (Bad Debts) (form BOE 120)] 1 1 Total gallons and/or units of fuel sold and delivered 10 Tax credit on bad debt losses (enter from Schedule B) 10 $ 11 Balance of tax (subtract line 10 from line 9) 11 $ 12 Tax recoveries on bad debt losses (enter from Schedule C) 12 $ 13 Total tax due (add lines 11 and 12) 13 $ 14 Penalty [multiply line 13 by 10% (0 10) if payment made or return filed after the due date shown above] PENALTY 14 $ 15 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is 16 TOTAL AMOUNT DUE AND PAYABLE (add lines 13 14 and 15) 16 $ 1999 tax return period to claim this account as delinquent and submit a BOE 120 Failure to claim this as a delinquent 2 2 Fuel sold to the United States Government 3 3 Fuel sold to users of LPG LNG and CNG whose 4 4 Other nontaxable fuel included in line 1 (enter from 5 5 Total deductions (add lines 2 3 and 4) 6 6 Taxable fuel (subtract line 5 from line 1) 7 7 Tax rate per unit/gallon on use fuel $ 8 8 Tax (multiply line 6 by line 7) $ 9 Combined total tax (add columns A B C and D of line 8) 9 $ Account (Bad Debts) Retain the pink and white copies for your records Attach the blue and yellow copies to the return In account for bad debts should take the credit on the return for the period in which the account was charged against the account in a timely fashion will constitute a waiver of the credit that might otherwise be allowable as explained in ALCOHOL ALCOHOL FUELS Alcohol fuels containing not more than 15 percent gasoline or diesel fuel (for example ethanol and methanol) allowable for any portion of a debt recovered that is retained by or paid to any person as compensation for Always write your account number on your check or money order Make a copy of this document for your records AMOUNT OF AMOUNT OF TAX and 15 Any fuel used or suitable for use in a motor vehicle other than fuel subject to the diesel fuel tax or the motor vehicle fuel as bad debt losses) The tax collected must be included in the return due for the period in which the collection is made bad debt for income tax purposes You can claim a credit only for the amount of tax that applies to the unpaid portion of been unable to collect payment For each delinquent account you must complete a BOE 120 BEFORE PREPARING BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 501 AV (S1F) REV 5 (4 13)STATE OF CALIFORNIA BOE USE ONLY CLEAR BUTTON cleared and the vendor is satisfied that the remainder of the account will be paid the vendor should complete the pink complete parts of the return COMPRESSED Compressed natural gas (CNG) copy of the BOE 120 by indicating the payment received DATE OF delayed after the due date The adjusted monthly interest rate is DELINQUENT TAX DISTILLATE & DUE ON OR BEFORE EMAIL ADDRESS examined by me and to the best of my knowledge and belief is a true correct and complete return Exemption: Vendors are not required to collect use fuel tax for sales of compressed natural gas liquefied petroleum gas or FILING REQUIREMENTS for such sales (note exemption below) Vendors must also provide purchasers (users) with a receipt for each sale The receipt fuel license tax and not to use fuel tax) Fuel vendors must file this return to report sales of the following types of fuels (when sold and delivered into the fuel tanks of Fuel vendors who sell and deliver the fuels described above into the tanks of motor vehicles must collect and report use fuel tax FUELS GALLONS GENERAL INFORMATION I hereby certify that this return including any accompanying schedules and statements has been If your tax is being paid after the due date shown on the front of this return additional amounts are due for penalty and INSTRUCTIONS INTEREST 15 $ interest charges The penalty is 10 percent (0 10) of the amount of tax owing The interest rate is noted on line 15 on into fuel tanks of motor vehicles KEROSENE Kerosene distillate and stove oil license tax (for example gasoline and blended fuels with more than 15 percent gasoline are subject to the motor vehicle Line 1 Enter the total gallons of fuel (or units of CNG) sold and delivered into the fuel tanks of motor vehicles during the Line 10 From Schedule B enter the total amount of tax due for accounts that you have written off as bad debt losses (see Line 11 Subtract line 10 from line 9 Line 12 From Schedule C enter the total amount of tax collected for accounts that you had previously written off as bad debt Line 13 Add lines 11 and 12 Line 14 Line 16 Enter the total amount due and payable including any applicable late charges Line 2 Enter the total gallons of fuel (or units of CNG) sold to the U S Government and delivered by you into the tanks of Line 3 Enter the total gallons of fuel (or units of CNG) sold and delivered into the tanks of motor vehicles that have a current Line 4 From Schedule A enter the total gallons of fuel (or units of CNG) sold and delivered into the fuel tanks of motor Line 5 Add lines 2 through 4 Line 6 Subtract line 5 from line 1 Line 7 Tax rate on use fuel Line 8 For each column multiply the tax rate on line 7 times the amount shown on line 6 and enter the result for each column Line 9 Enter the total for columns A B C and D of line 8 Liquefied Petroleum Gas (LPG) and Liquid Natural Gas (LNG) liquid natural gas if the user's vehicle has a current State Board of Equalization (BOE) exemption sticker affixed The sticker losses (see Schedule C instructions) LPG & LIQUID Make check or money order payable to State Board of Equalization MO/YR MO/YR NUMBER MOTOR CARRIER OFFICE motor vehicles): must show the name and address of the user (the sales invoice when paid constitutes a receipt) NATURAL GAS NATURAL GAS Note: gallons vs units Fuel transactions are reported in terms of gallons except for compressed natural gas (CNG) which is Notice of Worthless Notice of Worthless Account (Bad Debts) No tax credit is Notice of Worthless Account (Bad Debts)have filed BOE 120 (refer to Schedule D) and have written off the account as a NUMBER NUMBER USER'S NAME USER'S ADDRESS on the return for the period the account is charged off for income tax purposes Vendors using the reserve method to OR UNITS order to properly report all delinquent accounts you need to complete a BOE 120 within 90 days of the calendar month period Payments should be made payable to the State Board of Equalization PERMIT NUMBER USER'S NAME & ADDRESS PO BOX 942879 PRINT BUTTON purchase fuel without payment of use fuel tax as provided for under Use Fuel Tax Regulation 1319 or 1320 RA B/A AUDREG READ INSTRUCTIONS RECOVERED Regulation 1331 6 REPORT WHOLE UNITS/GALLONS ONLY reported as units For tax reporting purposes 100 cubic feet of natural gas measured at standard pressure and temperature reporting period reserve To claim this credit you must have reported and paid the tax on a return filed by you with the BOE and you must RR QS FILEREF SACRAMENTO CA 94279 6169 Schedule A Sales to Users Authorized to Purchase Ex Tax Fuel under Regulations 1319 and 1320 Schedule A) Schedule B instructions) Schedule B Tax Credit on Bad Debt Losses Schedule C Tax Recoveries on Bad Debt Losses Schedule D Delinquent Accounts SCHEDULE D DELINQUENT OR UNCOLLECTABLE ACCOUNTS services or expenses in collecting the account SIGNATURE PRINT NAME AND TITLE specifies the type of fuel that is exempt from tax (only the fuel specified on the sticker is exempt for that vehicle) STATE OF CALIFORNIA Step 1: Complete Appropriate Schedules Step 2: Complete Return STOVE OIL STOVE OILS tanks of motor vehicles with a valid BOE exemption certificate) TAX LIABILITY TELEPHONE that the sale took place For example if you sold 100 gallons of fuel on 1/15/99 you would have until the end of the April the account the front of this form and applies for each month or portion of a month after the due date TOTAL (enter on line 10 of return) TOTAL (enter on line 12 of return) $ TOTAL (enter on line 4 of return) Use Fuel Flat Rate Identification DecalBOE (form BOE 511) Use this schedule to report any amount of tax that you have been unable to collect from users The credit should be taken Use this schedule to report any amounts unpaid arising from the sale of fuel or delinquent accounts on which you have Use this schedule to report recoveries of delinquent tax payments for users (accounts previously reported on Schedule B Use this schedule to report sales of fuel for which you did not collect use fuel tax (fuel sold and delivered into the fuel USER'S USER'S NAME & ADDRESS USER'S NAME AND ADDRESS USER'S PERMIT USER'S PERMIT vehicles have flat rate identification decal affixed vehicles of persons from whom you have obtained certificates indicating they have been authorized by the BOE to vehicles owned or operated by the U S Government VENDOR USE FUEL TAX RETURN Vendors must file returns The return and tax payment is due on the last day of the month following the end of the reporting When an account of the purchaser is no longer delinquent or amounts remaining unpaid for over 60 days have been You must first complete the applicable schedules printed on the back of the return Information from these schedules is used to YOUR ACCOUNT NO