Form BOE-501-DB Fillable Exempt Bus Operator Diesel Fuel Tax Return

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((11 ) BILLED GALLONS ) ((a) COMPANY NAME) ((b) ACCOUNT NUMBER) ((d) PRODUCT CODE) ((e) MONTH/YEAR) (10 Tax due (add lines 6 and 9) $) (11 PENALTY [multiply line 10 by 10% (0 10) if payment is made or return is filed after the due date shown above] $) (12 INTEREST $) (12 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 ) (13 TOTAL AMOUNT DUE AND PAYABLE (add lines 10 11 and 12) $) (8) Document Number (invoice or receipt number) and (11) Billed Gallons (a) COMPANY NAME (b) ACCOUNT NUMBER (BOE USE ONLY ) (c) SCHEDULE CODE (CLEAR) CLEAR (COLUMN (11 ) BILLED GALLONS ) (COLUMN (11 ) BILLED GALLONS ) (COLUMN (11 ) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS ) (COLUMN (11) BILLED GALLONS) (COLUMN (11) BILLED GALLONS) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN ) (COLUMN (6) SELLER'S FEIN) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (7) DOCUMENT DATE ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN (8) DOCUMENT NUMBER ) (COLUMN 8 DOCUMENT NUMBER) (CONTINUE) CONTINUE (d) PRODUCT CODE (DATE) (DUE ON OR BEFORE) (e) MONTH/YEAR (EMAIL ADDRESS) (EXEMPT BUS OPERATOR RETURN REPORT WHOLE GALLONS ONLY 4 Total gallons of ex tax diesel fuel used in exempt bus operations ) (If additional space is needed please photocopy the schedule before making entries ) Page of (may include charter and passenger stage operations) (Page) (PRINT NAME AND TITLE) (PRINT) PRINT (REPORT OF EX TAX DIESEL FUEL TRANSACTIONS REPORT WHOLE GALLONS ONLY 1 Total gallons of undyed diesel fuel purchased ex tax (enter from Receipt Schedule 2A) ) (REPORT WHOLE GALLONS ONLY 2 Total gallons of dyed diesel fuel purchased (enter from Receipt Schedule 2A) ) (REPORT WHOLE GALLONS ONLY 3 Total gallons of ex tax diesel fuel used off highway ) (REPORT WHOLE GALLONS ONLY 5 Tax rate on ex tax diesel fuel used in exempt bus operations $) (REPORT WHOLE GALLONS ONLY 6 Tax due on ex tax diesel fuel used in exempt bus operations (multiply line 4 by line 5) $) (REPORT WHOLE GALLONS ONLY 7 Total gallons of ex tax diesel fuel used in non exempt bus operations (may include charter and passenger stage operations) ) (REPORT WHOLE GALLONS ONLY 8 Tax rate on ex tax diesel fuel used in non exempt bus operations $) (REPORT WHOLE GALLONS ONLY 9 Tax due on ex tax diesel fuel used in non exempt bus operations (multiply line 7 by line 8) $) (Row 1 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 10 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 11 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 12 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 13 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 14 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 15 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 16 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 17 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 18 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 19 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 2 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 20 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 21 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 22 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 23 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 24 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 25 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 3 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 4 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 5 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 6 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 7 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 8 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Row 9 COLUMN (5) ACQUIRED FROM (Seller's Name) ) (Seller's Name) (TCN or (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (text) (TOTAL ) (User of Fuel Under Sections 60039 60100 (a) (5) (B) and 60502 2 Revenue and Taxation Code) (YOUR ACCOUNT NO ) [ FOID ] 1 800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees 1 Total gallons of undyed diesel fuel purchased ex tax (enter from Receipt Schedule 2A) 1 10 Tax due (add lines 6 and 9) 10 $ 11 Penalty [multiply line 10 by 10% (0 10) if payment is made or return is filed after the 12 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment 13 TOTAL AMOUNT DUE AND PAYABLE (add lines 10 11 and 12)13 $ 2 Total gallons of dyed diesel fuel purchased (enter from Receipt Schedule 2A) 2 2A column 11 ) 3 Total gallons of ex tax diesel fuel used off highway 3 4 Total gallons of ex tax diesel fuel used in exempt bus operations 4 5 Tax rate on ex tax diesel fuel used in exempt bus operations5 $ 6 Tax due on ex tax diesel fuel used in exempt bus operations (multiply line 4 by line 5)6 $ 6591 5 of the Revenue and Taxation Code 7 Total gallons of ex tax diesel fuel used in non exempt bus operations 8 Tax rate on ex tax diesel fuel used in non exempt bus operations8 $ 9 Tax due on ex tax diesel fuel used in non exempt bus operations (multiply line 7 by line 8) 9 $ ACQUIRED FROM Always write your account number on your check or money order Make a copy of this document for your records BEFORE PREPARING BILLED BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 501 DB (S1) REV 7 (4 13)STATE OF CALIFORNIA BOE 501 DB (S2B) REV 7 (4 13) BOE 501 DB (S2F) REV 7 (4 13)STATE OF CALIFORNIABOARD OF EQUALIZATIONINSTRUCTIONSEXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN BOE 501 DB (S3) REV 7 (4 13)STATE OF CALIFORNIA BOE USE ONLY by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for California Diesel Fuel Tax to a supplier or vendor Ex tax diesel fuel also includes dyed diesel fuel purchased without CARRIER code for the type of product reported and enter the product code on the schedule Photocopy additional schedules as Code in the header of the schedule Boxes (a) Company Name (b) Account Number (c) Schedule Code and (e) contact us at the number listed at the bottom of page (S2B) credit when tax paid fuel is used in an exempt manner only the supplier (the ultimate vendor) that sells fuel to the DEFINITIONS DESTINATION DIESEL FUEL PRODUCT CODES Do not complete columns 1 through 4 9 and 10 Enter (5) Acquired From (Seller's Name) (6) Seller's Federal DOCUMENT due date shown above] PENALTY 11 $ DUE ON OR BEFORE Dyed Diesel Fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the EMAIL ADDRESS Employer Identification Number (FEIN) or BOE account number if FEIN is not available (7) Document Date (mm/dd/yy) enter here Equalization This return must be filed even if you have no tax liability Under section 60207 of the Diesel Fuel Tax Law erroneously paid on your purchase ex tax diesel fuel for their exempt use or purchase dyed diesel for their exempt use Ex tax Diesel Fuel means diesel fuel that has been purchased under an exemption certificate without payment of the examined by me and to the best of my knowledge and belief is a true correct and complete return exempt bus operations is fuel on which tax has been paid you cannot obtain a refund or credit on this return EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN exempt bus operator may claim a refund An exempt bus operator that purchases tax paid fuel for use in exempt EXEMPT BUS OPERATOR RETURN Exempt Bus Operator Tax Return Section FILING REQUIREMENTS for use in a diesel powered highway vehicle GALLONS gallons include ex tax diesel fuel used in charter and passenger stage operations Tax paid fuel used in GALLONS ONLY GALLONS ORIGIN GALLONS(11) GENERAL INFORMATION GROSS I hereby certify that this return including any accompanying schedules and statements has been If you are interested in filing your Exempt Bus Operator Diesel Fuel Tax Return electronically with the BOE please If you need additional information please contact the State Board of Equalization Motor Carrier Office P O Box 942879 In addition bus operators must pay the current diesel fuel tax for all other ex tax diesel fuel used on highways in INTEREST 12 $ Internal Revenue Service diesel fuel dyeing requirements Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set is delayed after the due date The adjusted monthly interest rate is late payment will result in a 10 percent (0 10) penalty and interest at an adjusted annual rate established under section Line 1 Enter the total gallons of undyed diesel fuel purchased ex tax (Enter the total gallons from Receipt Schedule Line 10 Enter the amount of tax due by adding lines 6 and 9 Line 11 If you are paying the tax amount shown on line 10 or filing the return after the due date shown on the front of the Line 12 If you are paying the tax amount shown on line 10 after the due date shown on the front of the return you will Line 13 Enter the amount due including any applicable late charges by adding lines 10 11 and 12 Line 2 Enter the total gallons of dyed diesel fuel purchased (Enter from Receipt Schedule 2A column 11 ) Line 3 Enter the total gallons of ex tax diesel fuel used off highway Line 4 Enter the total gallons of both dyed and ex tax undyed diesel fuel used in exempt bus operations Line 5 The current rate of tax per gallon for exempt bus operations Line 6 Multiply the gallons on line 4 by the rate on line 5 and enter the amount of tax due If some of the fuel used in Line 7 Enter the total gallons of ex tax diesel fuel purchased and used in vehicles in non exempt bus operations These Line 8 The current rate of tax per gallon for non exempt operations Line 9 Multiply the gallons on line 7 by the rate on line 8 and enter the amount of tax due Make check or money order payable to State Board of Equalization Month/Year will be completed for you MOTOR CARRIER OFFICE non exempt bus operations in this state Only dyed diesel and ex tax undyed diesel can be reported on this form non exempt bus operations is not reportable on this return nontaxable off highway uses Note: If you sell undyed diesel fuel to anyone other than an exempt bus operator the fuel must be sold as tax paid fuel Note: Tax paid diesel fuel cannot be reported on this tax return Exempt bus operators must either purchase undyed (clear) NUMBER number listed at the bottom of page (S2B) or visit the BOE's website at: www boe ca gov of a calendar month following the period for which tax is due with a remittance payable to the State Board of Only report purchases of dyed diesel fuel and/or undyed diesel fuel purchased ex tax under an exemption certificate operations must seek a refund from its vendor and the vendor may seek a refund from the BOE owe interest The interest rate shown on the front of the return applies for each month or fraction of a month payment of the diesel fuel tax to a supplier or vendor Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go PO BOX 942879 POINT OF PREPARATION OF RECEIPT SCHEDULE 2A PREPARATION OF THE TAX RETURN RA B/A AUDREG READ INSTRUCTIONS RECEIPT SCHEDULE 2A Receipt Schedule 2A is included with every Exempt Bus Operator Diesel Fuel Tax Return You must select a product Report of Diesel Fuel Transactions Section REPORT OF EX TAX DIESEL FUEL TRANSACTIONS REPORT WHOLE required to report only one product code per page For each schedule complete the information in box (d) Product return you will owe a penalty of 10 percent of the amount of tax due Multiply the tax on line 10 by ( 10) and RR QS FILEREF Sacramento CA 94279 0065 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at SACRAMENTO CA 94279 6155 SELLER'S SIGNATURE PRINT NAME AND TITLE State/Province) submitting a partial exemption certificate to your vendor/supplier TELEPHONE that your payment is late Multiply the tax due on line 10 by the interest rate shown then multiply the result by The Diesel Fuel Tax is imposed on any liquid that is commonly or commercially known or sold as a fuel that is suitable the number of months or fraction of a month that have elapsed since the due date and enter here The State Board of Equalization (BOE) is responsible for collecting taxes under the Diesel Fuel Tax Law This return is for reporting ex tax fuel only The law does not authorize an exempt bus operator to claim a refund or To obtain the latest information on any product codes or if you need help completing this form please call us at the To obtain the latest information on any product codes or if you need help completing this form please visit the BOE's to our website at www boe ca gov click on the eServices tab and log in to make a payment To pay by credit card go to our website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail TOTAL Under section 60205 of the Diesel Fuel Tax Law every exempt bus operator must file a return on or before the last day Undyed Diesel Fuel means diesel fuel that is not subject to the United States Environmental Protection Agency or the website at www boe ca gov When you purchase the fuel which is to be resold tax paid you must pay the tax on the portion to be resold by You must contact your vendor and provide an exemption certificate to the vendor to obtain credit for any tax YOUR ACCOUNT NO your return

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