Form BOE-501-DC Fillable Common Carrier Tax Return

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Download Form BOE-501-DC

View all CA - California Sales, Use and Other Taxes

(10 Amount of tax (multiply line 8 by line 9) $) (11 Total tax due (add columns A and B of line 10) $) (12 PENALTY (if filed after due date see instructions on back) $) (13 INTEREST $) (13 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 ) (14 TOTAL AMOUNT DUE AND PAYABLE (add lines 11 12 and 13) $) (9 Rate of tax per wine gallon $) (B OVER 100 PROOF (Gallons) ) (B OVER 100 PROOF (Gallons) ) (B OVER 100 PROOF (Gallons) ) (B OVER 100 PROOF (Gallons) ) (BOE USE ONLY ) (CLEAR ) CLEAR (COMPUTATION OF TAX LIABILITY 1 Total passenger miles A 100 PROOF AND UNDER (Gallons) ) (COMPUTATION OF TAX LIABILITY 2 Passenger miles in California A 100 PROOF AND UNDER (Gallons) ) (COMPUTATION OF TAX LIABILITY 3 Percentage of miles in California (divide line 2 by line 1) A 100 PROOF AND UNDER (Gallons) ) (COMPUTATION OF TAX LIABILITY 4 Total number of bottles sold A 100 PROOF AND UNDER (Gallons) ) (COMPUTATION OF TAX LIABILITY 5 Bottles sold in California (multiply line 3 by line 4) A 100 PROOF AND UNDER (Gallons) ) (COMPUTATION OF TAX LIABILITY 6 Size of bottle A 100 PROOF AND UNDER (Gallons) ) (COMPUTATION OF TAX LIABILITY 7 Total milliliters or liters sold (multiply line 5 by line 6) A 100 PROOF AND UNDER (Gallons) ) (COMPUTATION OF TAX LIABILITY 8 Total gallons of distilled spirits sold in California (multiply line 7 by conversion factor see instructions on back) A 100 PROOF AND UNDER (Gallons) ) (DATE) (DUE ON OR BEFORE ) (EMAIL ADDRESS) (Gallons) (multiply line 7 by conversion factor see instructions on back) (PRINT ) PRINT (PRINT NAME AND TITLE) (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (text) (text) (YOUR ACCOUNT NO ) [ FOID 1 Total passenger miles 10 Amount of tax (multiply line 8 by line 9) $ 100 PROOF 100 PROOF(Gallons) 11 Total tax due (add columns A and B of line 10) $ 12 Penalty (if filed after due date see instructions on back) PENALTY$ 13 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment 14 TOTAL AMOUNT DUE AND PAYABLE (add lines 11 12 and 13) $ 2 One liter = 264172 gallons 2 Passenger miles in California 3 Percentage of miles in California (divide line 2 by line 1) 4 Total number of bottles sold 5 Bottles sold in California (multiply line 3 by line 4) 6 Size of bottle 7 Total milliliters or liters sold (multiply line 5 by line 6) 8 Total gallons of distilled spirits sold in California 9 Rate of tax per wine gallon $ adjusted by tests when significant changes occur in routes schedules or other operating conditions All distilled spirits must be reported in wine gallons Round the resulting figure to the nearest gallon Always write your account number on your check or money order Make a copy of this document for your records AND UNDER at 1 800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees authorized by law for good cause to extend the time for the filing of this return not to exceed one Be sure to sign and mail your return BEFORE PREPARING BOARD OF EQUALIZATION BOE 501 DC (BACK) REV 9 (4 13) BOE 501 DC (FRONT) REV 9 (4 13) BOE USE ONLY by credit card go to our website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay COMMON CARRIERS TAX RETURN COMPUTATION OF TAX LIABILITY DUE ON OR BEFORE Each common carrier must file a return on or before the first day of the second calendar month EMAIL ADDRESS ePay go to our website at www boe ca gov click on the eServices tab and log in to make a payment To pay examined by me and to the best of my knowledge and belief is a true correct and complete return FILING REQUIREMENTS following the month in which the sales were made together with a remittance for the amount due for foreign passenger service making sales of distilled spirits in California Gallonage conversion factors: 1 One milliliter = 000264172 gallons GENERAL I hereby certify that this return including any accompanying schedules and statements has been If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 INSTRUCTIONS COMMON CARRIERS TAX RETURN INTEREST $ is delayed after the due date The adjusted monthly interest rate is Law which includes the state excise tax imposed upon common carriers engaged in interstate or Make check or money order payable to State Board of Equalization miles in California bears to total passenger miles The ratio of passenger miles in California may be month Any request for an extension should be made in writing addressed to the BOE in P O BOX 942879 Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use PENALTY FOR LATE FILING PREPARATION OF RETURN PRINT NAME AND TITLE READ INSTRUCTIONS Sacramento Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section SACRAMENTO CA 94279 6073 SIGNATURE SPECIAL TAXES AND FEES STATE OF CALIFORNIA TELEPHONE that period The California State Board of Equalization (BOE) administers the California Alcoholic Beverage Tax The method for computing distilled spirits sales in California is based on the ratio that passenger The penalty is $50 00 or 10 percent (0 10) of the amount of tax due whichever is greater The BOE is The state law imposes a penalty for the late filing of this return regardless of whether any tax is due The tests will be subject to review by the BOE YOUR ACCOUNT NO

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