([ FOID ])
(1 Inventory first of month)
(2 Purchased during month (enter total from Part 2 on reverse))
(3 Other acquisitions (transfers returns etc ))
(4 Total cigarettes to account for (add lines 1 through 3))
(5 Deduct: Inventory end of month (last physical inventory date ))
(6 Deduct: Other dispositions (destroyed stolen lost etc ))
(7 Total deductions (add lines 5 and 6))
(8 TOTAL SALES DURING MONTH (subtract line 7 from line 4))
(BOE USE ONLY )
(button) CLEAR
(button) PRINT
(CARTONS OF CIGARETTES )
(CARTONS OF CIGARETTES )
(CARTONS OF CIGARETTES )
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(I hereby certify that this return including any accompanying schedules and statements has been examined by me and to the best of my knowledge and belief is a true correct and complete return EMAIL ADDRESS)
(INVOICE NUMBER)
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(PRINT NAME AND TITLE)
(PURCHASED FROM (NAME))
(PURCHASED FROM (NAME))
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(PURCHASED FROM (NAME))
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(TELEPHONE (AREA CODE))
(TELEPHONE)
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(TOTAL (enter on Part 1 line 2) CARTONS OF CIGARETTES )
(YOUR ACCOUNT NO )
[ FOID
2 Purchased during month (enter total from Part 2 on reverse)
3 Other acquisitions (transfers returns etc )
4 Total cigarettes to account for (add lines 1 through 3)
5 Deduct: Inventory end of month (last physical inventory date )
6 Deduct: Other dispositions (destroyed stolen lost etc )
7 Total deductions (add lines 5 and 6)
8 TOTAL SALES DURING MONTH (subtract line 7 from line 4)
800 400 7115 (TTY: 711); from the main menu select the option Special Taxes and Fees
BOARD OF EQUALIZATIONSPECIAL TAXES AND FEESP O BOX 942879SACRAMENTO CA 94279 2074
BOE 501 CW (BACK) REV 6 (3 11)
BOE 501 CW (FRONT) REV 6 (3 11)
CIGARETTE WHOLESALER'S RETURN
cigarettes on hand is required to be taken not less often than at three month intervals
CITYCARTONS OFCIGARETTES
DATEINVOICENUMBERPURCHASED FROM(NAME)
DUE ON OR BEFORE
EMAIL ADDRESS
Explain fully the entries on lines 3 and 6
FILING REQUIREMENTS
from other wholesalers etc A full explanation of the cigarettes entered on this line should be made in the space
I hereby certify that this return 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 return
If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879
invoices shown on Part 2 of this return
Line 1 Enter your cigarette inventory at the beginning of the month
Line 2 Enter the total cigarette purchases for the month This total must agree with the total of the detail listing of purchase
Line 3 Enter other acquisitions of cigarettes such as cigarettes returned from a sale made during a prior month transfers
Line 5 Enter the inventory at the end of the month and show the date of the last physical inventory A physical inventory of
Line 6 This line is reserved to include other dispositions of cigarettes such as losses by theft fire or other damage and
Line 8 The entry on this line should agree with your record of cigarette sales for the calendar month being reported
must be retained on the licensed premise for verification by State Board of Equalization auditors
of the entry on this line must be made in the space reserved for this purpose or on an attached sheet of paper
or her cigarette inventory Complete and accurate records of all transactions in cigarettes and a duplicate of this return
PART 1 CIGARETTE STOCK SUMMARYCARTONS OFCIGARETTES1 Inventory first of month
PART 2 PURCHASES OF CIGARETTES
PRINT NAME AND TITLE
READ INSTRUCTIONSBEFORE PREPARING
reserved for this purpose or on an attached supplemental sheet
Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at
shall file a return on or before the 25th day of the month following the monthly reporting period showing the activity in his
SIGNATURE
STATE OF CALIFORNIABOARD OF EQUALIZATION
TELEPHONE(
This return must be signed Make a copy of this document for your records
TOTAL (enter on Part 1 line 2)
transfers to other wholesalers etc which might not be classified as sales As in the case of line 3 a full explanation
Under section 30188 of the Cigarette and Tobacco Products Tax Law every licensed cigarette wholesaler in this state
YOUR ACCOUNT NO