(ACCOUNT NUMBER)
(B OUNCES OF ROLL YOUR OWN TOBACCO SOLD IN CALIFORNIA)
(B OUNCES OF ROLL YOUR OWN TOBACCO SOLD IN CALIFORNIA)
(B OUNCES OF ROLL YOUR OWN TOBACCO SOLD IN CALIFORNIA)
(B OUNCES OF ROLL YOUR OWN TOBACCO SOLD IN CALIFORNIA)
(B OUNCES OF ROLL YOUR OWN TOBACCO SOLD IN CALIFORNIA)
(B OUNCES OF ROLL YOUR OWN TOBACCO SOLD IN CALIFORNIA)
(B OUNCES OF ROLL YOUR OWN TOBACCO SOLD IN CALIFORNIA)
(C NONPARTICIPATING MANUFACTURER NAME AND ADDRESS)
(C NONPARTICIPATING MANUFACTURER NAME AND ADDRESS)
(C NONPARTICIPATING MANUFACTURER NAME AND ADDRESS)
(C NONPARTICIPATING MANUFACTURER NAME AND ADDRESS)
(C NONPARTICIPATING MANUFACTURER NAME AND ADDRESS)
(C NONPARTICIPATING MANUFACTURER NAME AND ADDRESS)
(C NONPARTICIPATING MANUFACTURER NAME AND ADDRESS)
(CLEAR) CLEAR
(D NAME AND ADDRESS OF PERSON FROM WHOM EACH BRAND WAS PURCHASED)
(D NAME AND ADDRESS OF PERSON FROM WHOM EACH BRAND WAS PURCHASED)
(D NAME AND ADDRESS OF PERSON FROM WHOM EACH BRAND WAS PURCHASED)
(D NAME AND ADDRESS OF PERSON FROM WHOM EACH BRAND WAS PURCHASED)
(D NAME AND ADDRESS OF PERSON FROM WHOM EACH BRAND WAS PURCHASED)
(D NAME AND ADDRESS OF PERSON FROM WHOM EACH BRAND WAS PURCHASED)
(D NAME AND ADDRESS OF PERSON FROM WHOM EACH BRAND WAS PURCHASED)
(DISTRIBUTOR'S NAME)
(DUE)
(E NAME AND ADDRESS OF FIRST IMPORTER OF FOREIGN MANUFACTURED BRANDS)
(E NAME AND ADDRESS OF FIRST IMPORTER OF FOREIGN MANUFACTURED BRANDS)
(E NAME AND ADDRESS OF FIRST IMPORTER OF FOREIGN MANUFACTURED BRANDS)
(E NAME AND ADDRESS OF FIRST IMPORTER OF FOREIGN MANUFACTURED BRANDS)
(E NAME AND ADDRESS OF FIRST IMPORTER OF FOREIGN MANUFACTURED BRANDS)
(E NAME AND ADDRESS OF FIRST IMPORTER OF FOREIGN MANUFACTURED BRANDS)
(E NAME AND ADDRESS OF FIRST IMPORTER OF FOREIGN MANUFACTURED BRANDS)
(If additional space is needed please photocopy the schedule before making entries )
(Participating Manufacturers) and the State of California the Board of Equalization must compile information
(PERIOD)
(PRINT) CLEAR
(Row 1 A BRAND NAME )
(Row 10 A BRAND NAME )
(Row 11 A BRAND NAME )
(Row 12 A BRAND NAME )
(Row 13 A BRAND NAME )
(Row 2 A BRAND NAME )
(Row 3 A BRAND NAME )
(Row 4 A BRAND NAME )
(Row 5 A BRAND NAME )
(Row 6 A BRAND NAME )
(Row 7 A BRAND NAME )
(Row 8 A BRAND NAME )
(Row 9 A BRAND NAME )
(www oag ca gov)
800 400 7115 (TTY: 711); from the main menu select the option Special Taxes and Fees
about cigarettes and loose leaf tobacco suitable for making cigarettes (roll your own) sold in California and
ABRAND NAMEBOUNCES OFROLL YOUR OWN TOBACCO
ACCOUNT NUMBER
any roll your own tobacco from a Nonparticipating Manufacturer either directly or through a
As part of the Master Settlement Agreement between certain cigarette and tobacco manufacturers
Attach the schedule to your monthly tax return BOE 501 CT Tobacco Products Distributor Tax Return and
BOE 501 CTT (BACK) REV 6 (6 11)
BOE 501 CTT (FRONT) REV 6 (6 11)
brands can be found on the California Office of the Attorney General's California Tobacco Directory
Cigarette Distributor's Tax Return
Cigarettes should be listed on the Schedule F that is attached to your BOE 501 CD
Column A Enter the brand name of the roll your own tobacco product sold only if the product is not listed
Column B Enter the ounces of roll your own tobacco sold
Column C Enter the name and address of the Nonparticipating Manufacturer of the brand name sold:
Column D Enter the name and address of the person from whom each brand was purchased
Column E Enter the name and address of the first importer of the foreign manufactured brand
Complete this schedule in full If no activity please check box on line 1A of the BOE 501 CT (S1F) Tobacco
distributor An updated list of Participating Manufacturers and Nonparticipating Manufacturers and their
DISTRIBUTOR'S NAME
For domestically manufactured roll your own tobacco list the manufacturer of the tobacco in
For roll your own tobacco manufactured outside the United States including foreign
GENERAL
If more space is required you may copy this form
If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879
If you purchased any roll your own tobacco from a Nonparticipating Manufacturer BOE 501 CTT Tobacco Schedule T
INSTRUCTIONS TOBACCO SCHEDULE T
made by manufacturers who did not sign the Master Settlement Agreement (Nonparticipating Manufacturers)
mail to Special Taxes and Fees State Board of Equalization 450 N Street MIC:88 P O Box 942879
MANUFACTURED BRANDS
manufacturer in column C and the importer of the tobacco in column E only if either the
manufacturers of domestic brand name roll your own tobacco list both the nonparticipating
must be submitted with your BOE 501 CT Tobacco Products Distributor Tax Return
notcolumn C only if they are on the list of Participating Manufacturers
Note: Do not list cigarettes cigars little cigars or smokeless tobacco products
notforeign manufacturer or the importer is on the list of Participating Manufacturers
of the Master Settlement Agreement
on the list of Participating Tobacco Manufacturers Brands (for most current list visit
PERIOD
PREPARATION OF SCHEDULE
Products Distributor Tax Return and do not return this schedule
Read instructions on back before preparing
Retain a copy for your files
Sacramento CA 94279 0088
Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at
SOLD IN CALIFORNIACNONPARTICIPATING MANUFACTURERNAME AND ADDRESSDNAME AND ADDRESS OF PERSON FROMWHOM EACH BRAND WAS PURCHASEDENAME AND ADDRESS OF FIRSTIMPORTER OF FOREIGN
state must file a return on or before the 25th day of the month following the period for which tax is due as part
STATE OF CALIFORNIABOARD OF EQUALIZATION
TOBACCO SCHEDULE T
Under section 30165 1(g)(1) of the Cigarette and Tobacco Products Tax Law every tobacco distributor in this
www oag ca gov)
You must complete this schedule and include it with your return for the period only if you purchased