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Form BOE-501-CD Fillable Cigarette Distributor's Tax Report
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)(CLEAR) CLEAR (DATE) (EMAIL ADDRESS) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 1 Inventory first of month (should agree with part 2 line 5 of previous month's report) 1a Tax value of unaffixed stamp inventory ) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 1 Inventory first of month (should agree with part 2 line 5 of previous month's report) 1b Tax value of stamps affixed to packages ) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 1 Inventory first of month (should agree with part 2 line 5 of previous month's report) 1c Total (add lines 1a and 1b) 1c TAX VALUE PRIOR TO DISCOUNT $) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 2 Tax value of stamps purchased 2 TAX VALUE PRIOR TO DISCOUNT $) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 3 Tax value on tax paid cigarette receipts 3 TAX VALUE PRIOR TO DISCOUNT $) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 4 Total tax value to account for (add lines 1c through 3) 4 TAX VALUE PRIOR TO DISCOUNT $) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 5 Inventory end of month 5a Tax value of unaffixed stamp inventory ) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 5 Inventory end of month 5b Tax value of stamps affixed to packages ) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 5 Inventory end of month 5c Total (add lines 5a and 5b) 5c TAX VALUE PRIOR TO DISCOUNT $) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 6 Tax value of stamps used (subtract line 5c from line 4) 6 TAX VALUE PRIOR TO DISCOUNT $) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 7 Unusable stamps for which claim has been filed 7 TAX VALUE PRIOR TO DISCOUNT $) (PART 2 STAMP ACCOUNT FOR CALENDAR MONTH 8 Tax value of stamps affixed to packages sold (subtract line 7 from line 6 also enter on part 1 line 12) 8 TAX VALUE PRIOR TO DISCOUNT $) (PRINT NAME AND TITLE) (PRINT) PRINT (should agree with part 2 (TELEPHONE (AREA CODE)) (TELEPHONE) (TTY:711); from the main menu select the option Special Taxes and Fees Customer service representatives are available weekdays from [ FOID ] YOUR ACCOUNT NO 1 Inventory first of month (should agree 10 Rate of tax per cigarette 10 $ 11 Tax value of taxable distributions (multiply line 9 by line 10) 11 $ 12 Tax value of stamps affixed to packages sold (enter from part 2 line 8) 12 $ 13 Difference if any between lines 11 and 12 (subtract line 12 from line 11) 13 $ 1a Tax value of unaffixed stamp inventory1a 1a Without stamps affixed 1a 1AStamp Affixed or Tax Paid Product Received Purchased2AStamp Unaffixed or Tax Unpaid Product Received Purchased 1b Tax value of stamps affixed to packages1b 1b With stamps affixed 1b 1c Total (add lines 1a and 1b) 1c 1c Total (add lines 1a and 1b)1c $ 2 Product received without stamps affixed (see Schedule 2A) 2 2 Tax value of stamps purchased2 $ 3 Product received with stamps affixed (see Schedule 1A) 3 3 Tax value on tax paid cigarette receipts3 $ 4 This line not used 4 4 Total tax value to account for (add lines 1c through 3)4 $ 5 Inventory end of month5a Tax value of unaffixed stamp inventory5a 5 Total cigarettes to account for (add lines 1c through 3) 5 5b Tax value of stamps affixed to packages5b 5c Total (add lines 5a and 5b)5c $ 6 Inventory end of month 6 Tax value of stamps used (subtract line 5c from line 4)6 $ 6a Without stamps affixed 6a 6b With stamps affixed 6b 6c Total (add lines 6a and 6b) 6c 6d Represents physical inventory check here Date of actual inventory 7 Total distributions during month (subtract line 6c from line 5) 7 7 Unusable stamps for which claim has been filed7 $ 7AExempt Distributions or Sales to Interstate or Foreign Commerce10BExempt Distributions or Sales by Original Importer to Licensed Distributor 8 Tax exempt distributions and product returned or destroyed 8 Tax value of stamps affixed to packages sold (subtract line 7 from line 6 also enter on part 1 line 12)8 $ 8:00 a m to 5:00 p m (Pacific time) except state holidays 8a Sold and shipped in interstate or foreign commerce (see Schedule 7A) 8a 8b Sold to interstate foreign passenger common carriers 8b 8c Sold to U S Military exchanges commissaries ship stores and 8d Sold by original importers to licensed distributors (see Schedule 10B) 8d 8e Stamp affixed and stamp unaffixed product returned or destroyed 8e 8f Total exemptions (add lines 8a through 8e) 8f 9 Taxable Distributions (subtract line 8f from line 7) 9 A Cigarette Tax Receipt Schedule and Cigarette Tax Disbursement Schedule is included with every Cigarette Distributor's Tax ACCOUNTABILITY adjustments on this report Adjustments or corrections to a report for a prior month should be made on an amended report for that month Do not show such affixed to packages of cigarettes sold to another distributor all cigarettes are counted on a regular basis with each item being counted at least once every three month period A "perpetual and 6b As a cigarette distributor in California you are required to report all receipt distribution and inventory information for at 1 800 400 7115 (TTY:711) or visit BOE's website at www boe ca gov BEFORE PREPARING BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 501 CD (S1B) REV 11 (4 13) BOE 501 CD (S1F) REV 11 (4 13) STATE OF CALIFORNIA BOE 501 CD (S2B) REV 11 (4 13) BOE 501 CD (S2F) REV 11 (4 13)STATE OF CALIFORNIA BOE 501 CD (S3) REV 11 (4 13) BOE USE ONLY by adding lines 8a through 8e CERTIFICATION CIGARETTE DISTRIBUTOR SCHEDULE CODES AND MODE CODES CIGARETTE DISTRIBUTOR'S TAX REPORT Cigarette Tax Schedules on our website at www boe ca gov/pdf/boe810cte pdf CIGARETTES cigarettes in this state Round all quantities and dollars reported to the nearest whole number date of the physical inventory on the line provided day of the month for which the distributor's report is filed A "cycle count inventory system" is a system that provides evidence that Disbursement Schedules distributor is required to keep daily records of the number of tax stamps used in their affixing operations Distribution includes the distributors in California are required to report all receipt distribution and inventory for cigarettes in this state DUE ON OR BEFORE EMAIL ADDRESS Every cigarette distributor in this state must file this report and supporting schedules on or before the 25th day of the month Fees at 1 800 400 7115 (TTY:711) FILING REQUIREMENTS following the monthly reporting period The report must cover all cigarette and stamp transactions for the entire month For detailed information regarding preparation of schedules see BOE 810 CTE Instructions for Preparing Cigarette Tax FSchedule F GENERAL General Round all quantities reported to the nearest whole dollar General Round all quantities to the nearest whole number I hereby certify that this report including any accompanying schedules and statements has beenexamined by me and to the best of my knowledge and belief is a true correct and complete report I hereby consent to disclose and authorize the BOE to release as necessary certain otherwise confidential transaction If you are interested in filing this form electronically or if you need help completing this form please contact Special Taxes and If you do not have a cycle count inventory system and perpetual inventory system in place the monthly statement shall be based If you have a cycle count inventory system and perpetual inventory system in place the monthly statement shall be based on the If you need additional information visit the BOE website at www boe ca gov or call the Taxpayer Information Section at 1 800 400 7115 importer or were destroyed by casualty or witnessed/approved by the BOE information regarding quantities invoice numbers bills of lading locations dates method of delivery or any other applicable information to any person identified by me in this tax form as being involved in a reported transaction for the sole purpose of INSTRUCTIONSCIGARETTE DISTRIBUTOR'S TAX REPORT inventory system" is a system in which inventory records are maintained and updated continuously as items are purchased or sold It is important that you report all transactions for which you are required to account on this report and the supporting schedules Line 10 This is the current rate of tax per cigarette Line 11 Enter the tax value of taxable distributions by multiplying line 9 by line 10 Round the calculated amount to the Line 12 Enter the tax value affixed to packages sold from part 2 line 8 of the report Line 13 Enter the difference if any between lines 11 and 12 by subtracting line 12 from line 11 Line 1a Enter the tax value of stamps that are not affixed to packages that are held in inventory on the first day of the Line 1a Enter the total number of cigarettes without stamps affixed that is held in inventory on the first day of the Line 1b Enter the tax value of stamps that are affixed to packages that are held in inventory on the first day of the Line 1b Enter the total number of cigarettes with stamps affixed that is held in inventory on the first day of the reporting Line 1c Enter the total beginning inventory of stamps by adding lines 1a and 1b Line 1c Enter the total number of cigarettes held on the first day of the reporting period by adding lines 1a and 1b of the Line 2 Enter the tax value of stamps purchased Line 2 Enter the total number of cigarettes received without stamps affixed Line 3 Enter the tax value of tax paid cigarette purchases Line 3 Enter the total number of cigarettes received with stamps affixed Line 4 Enter the total tax value to account for by adding lines 1c through 3 Line 4 Line is not used Do not report a quantity in this line Line 5 Enter the total number of cigarettes to account for by adding lines 1c through 3 line 5 of previous Line 5a Enter the tax value of stamps that are not affixed to packages that are held in inventory on the last day of the Line 5b Enter the tax value of stamps that are affixed to packages that are held in inventory on the last day of the Line 5c Enter the total ending inventory of stamps by adding lines 5a and 5b Line 6 Enter the tax value of stamps used by subtracting line 5c from line 4 Line 6a Enter the total number of cigarettes without stamps affixed that is held in inventory on the last day of the Line 6b Enter the total number of cigarettes with stamps affixed that is held in inventory on the last day of the reporting Line 6c Enter the total number of cigarettes held in inventory on the last day of the reporting period by adding lines 6a Line 6d Check the box if the inventory amounts reported on lines 6a and 6b are based on a physical inventory Enter the Line 7 Enter the total distributions during the month by subtracting line 6c from line 5 Line 7 Enter the total tax value of unusable stamps (affixed to packages or unaffixed) for which a claim has been filed Line 8 Enter the tax value of stamps affixed to packages sold by subtracting line 7 from line 6 Also enter this amount Line 8a Enter the total number of cigarettes sold and shipped in interstate or foreign commerce Line 8b Enter the total number of cigarettes sold to interstate foreign passenger common carriers Line 8c Enter the total number of cigarettes sold to U S Military exchanges commissaries ship stores and the U S Line 8d Enter the total number of cigarettes sold by original importers to licensed distributors Line 8e Enter the total number of cigarettes stamps affixed or unaffixed that were returned to the manufacturer or Line 8f Enter the total number of cigarettes distributed exempt returned to the manufacturer or importer or destroyed Line 9 Enter the total number of taxable cigarette distributions by subtracting line 8f from line 7 machine or retail stock Sale of cigarettes from one distributor to another distributor is taxable An appropriate stamp shall be month's report) nearest whole dollar NUMBER OF on part 1 line 12 on the inventory on hand at the end of the month covered by the report However at least once every six months the monthly once every calendar year the monthly statement shall be based on a physical inventory of cigarettes on hand on the last business Other Required Schedules PART 1 CIGARETTE STOCK AND TAX SUMMARY PART 1 CIGARETTE STOCK AND TAX SUMMARY NUMBER OF CIGARETTES PART 2 STAMP ACCOUNT FOR CALENDAR MONTHTAX VALUEPRIOR TO DISCOUNT1 Inventory first of month PART 2 STAMP STOCK AND TAX SUMMARY period perpetual inventory report run on the last business day of the month for which the distributor's report is filed However at least PO BOX 942879 PREPARATION OF SCHEDULES RA B/A AUD REG READ INSTRUCTIONS Receipt Schedules records should be retained on the licensed premises for verification by BOE auditors report Report For detailed information regarding preparation of the schedules see form BOE 810 CTE Instructions for Preparing report Your report is not considered valid unless it is signed and dated in the space provided at the bottom of the second page report) reported in this tax form reporting period reporting period reporting period RR QS FILE REF SACRAMENTO CA 94279 6067 sale of untaxed cigarettes the use or consumption of untaxed cigarettes and the placing of untaxed cigarettes into a vending Schedules available on our website at www boe ca gov/pdf/boe810cte pdf If you need help completing this form please call us SIGNATUREPRINT NAME AND TITLE SPECIAL TAXES AND FEES STATE OF CALIFORNIA STATE OF CALIFORNIABOARD OF EQUALIZATION statement shall be based on a physical inventory of cigarettes on hand performed within the last five days of the month for which TELEPHONE( ) The BOE will be comparing your receipts to the distributions manufacturers reported on their respective tax forms Information on The California State Board of Equalization (BOE) is responsible for administering the California Cigarette Tax Law Cigarette The Cigarette Distributor's Tax Report allows cigarette distributors to report receipt distribution and inventory information Every the distributor's report is filed The supporting schedules including Schedule F are considered an integral part of the report and must be submitted with this This report must be signed Make a copy of this document and the accompanying schedules for your records this report will be shared with and used by other government agencies Failure to report fully may result in the BOE contacting you to determine why your reports differ from reports submitted by third parties To obtain the latest information on schedule filing instructions or reporting requirements visit the BOE's website at U S Veterans Administration verifying the accuracy of the reportable product transaction information concerning my transactions with such person as Veterans Administration with part 1 line 6 of previous month's www boe ca gov You must file a report even if you have no activity for the reporting period A duplicate of the report together with all supporting