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Form BOE-501-DD Fillable Supplier of Diesel Fuel Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)Mode Codes Summary Code Schedules ( SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13N; Column A DIESEL FUEL AT CURRENT RATE; 9 Tax paid fuel used to manufacture other products (enter total from column 11 of Schedule 13N)) (CLEAR) CLEAR (Column B DIESEL FUEL AT PRIOR RATE ) (Column B DIESEL FUEL AT PRIOR RATE ) (Column B DIESEL FUEL AT PRIOR RATE) (Column B DIESEL FUEL AT PRIOR RATE) (Column B DIESEL FUEL AT PRIOR RATE) (Column B DIESEL FUEL AT PRIOR RATE) (Column B DIESEL FUEL AT PRIOR RATE) (Column B DIESEL FUEL AT PRIOR RATE) (Column B DIESEL FUEL AT PRIOR RATE) (Column B DIESEL FUEL AT PRIOR RATE) (Continued on Reverse) (FROM SCHEDULE 13E; Column A DIESEL FUEL AT CURRENT RATE; 5 Tax paid fuel sold to exempt bus operators (enter total from column 11 of Schedule 13E)) (PRINT) PRINT (SECTION A TAXABLE TRANSACTIONS (Total Gallons); Column A DIESEL FUEL AT CURRENT RATE; 8 TOTAL TRANSACTIONS SUBJECT TO TAX (add lines 1 through 7 for each column)) (SECTION A TAXABLE TRANSACTIONS (Total Gallons); FROM SCHEDULE 3X; Column A DIESEL FUEL AT CURRENT RATE; 1 Imports of taxable products below the terminal rack (enter total from column 11 of Schedule 3X)) (SECTION A TAXABLE TRANSACTIONS (Total Gallons); FROM SCHEDULE 5; Column A DIESEL FUEL AT CURRENT RATE; 2 Fuel removed subject to tax (enter total from column 11 of Schedule 5)) (SECTION A TAXABLE TRANSACTIONS (Total Gallons); FROM SCHEDULE 5A; Column A DIESEL FUEL AT CURRENT RATE; 3 Fuel sold above the rack to unlicensed parties (enter total from column 11 of Schedule 5A)) (SECTION A TAXABLE TRANSACTIONS (Total Gallons); FROM SCHEDULE 5Q; Column A DIESEL FUEL AT CURRENT RATE; 4 Taxable gallons of fuel used (enter total from column 11 of Schedule 5Q)) (SECTION A TAXABLE TRANSACTIONS (Total Gallons); FROM SCHEDULE 5W; Column A DIESEL FUEL AT CURRENT RATE; 5 Untaxed products blended with or added to fuel resulting in a product which is used as or is usable as a taxable fuel (enter total from column 11 of Schedule 5W)) (SECTION A TAXABLE TRANSACTIONS (Total Gallons); FROM SCHEDULE 5X; Column A DIESEL FUEL AT CURRENT RATE; 6 Gallons delivered partially taxed (enter total from column 11 of Schedule 5X)) (SECTION A TAXABLE TRANSACTIONS (Total Gallons); FROM SCHEDULE S02A; Column A DIESEL FUEL AT CURRENT RATE; 7 Miscellaneous fuel transactions subject to tax (enter total from column 11 of Schedule S02A)) (SECTION B TAX PAID CREDITS (Total Gallons); Column A DIESEL FUEL AT CURRENT RATE; 11 TOTAL TAX PAID CREDITS (add lines 1 through 10 for each column)) (SECTION B TAX PAID CREDITS (Total Gallons); Column B DIESEL FUEL AT PRIOR RATE; 11 TOTAL TAX PAID CREDITS (add lines 1 through 10 for each column)) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13A; Column A DIESEL FUEL AT CURRENT RATE; 1 Tax paid fuel exported (enter total from column 11 of Schedule 13A)) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13B; Column A DIESEL FUEL AT CURRENT RATE; 2 Tax paid fuel sold to a consulate officer or employee by credit card (enter total from column 11 of Schedule 13B) ) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13C; Column A DIESEL FUEL AT CURRENT RATE; 3 Tax paid fuel sold to the United States Government (enter total from column 11 of Schedule 13C)) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13D; Column A DIESEL FUEL AT CURRENT RATE; 4 Tax paid fuel sold for use on farms (enter total from column 11 of Schedule 13D)) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13G; Column A DIESEL FUEL AT CURRENT RATE; 6 Tax paid fuel sold to train operators (enter total from column 11 of Schedule 13G)) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13J; Column A DIESEL FUEL AT CURRENT RATE; 7 Tax paid fuel used in an exempt manner not reportable on another credit schedule (enter total from column 11 of Schedule 13J)) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE 13M; Column A DIESEL FUEL AT CURRENT RATE; 8 Tax paid fuel removed from a terminal as a second taxable event (enter total from column 11 of Schedule 13M)) (SECTION B TAX PAID CREDITS (Total Gallons); FROM SCHEDULE S03A and S04; Column A DIESEL FUEL AT CURRENT RATE; 10 Total other tax paid credits (enter totals from column 11 of Schedules S03A and S04)) (SECTION C TAXABLE GALLONS COMPUTATION 1 Total gallons from transactions subject to tax (enter from section A line 8 for each column) Column A DIESEL FUEL AT CURRENT RATE ) (SECTION C TAXABLE GALLONS COMPUTATION 1 Total gallons from transactions subject to tax (enter from section A line 8 for each column) Column B DIESEL FUEL AT PRIOR RATE ) (SECTION C TAXABLE GALLONS COMPUTATION 2 Total tax paid gallons claimed for credit (enter from section B line 11 for each column) Column A DIESEL FUEL AT CURRENT RATE ) (SECTION C TAXABLE GALLONS COMPUTATION 2 Total tax paid gallons claimed for credit (enter from section B line 11 for each column) Column B DIESEL FUEL AT PRIOR RATE ) (SECTION C TAXABLE GALLONS COMPUTATION 3 TAXABLE GALLONS (subtract line 2 from line 1) This may be a negative amount Enter this amount in columns A and B on line 1 on the front of the return Column A DIESEL FUEL AT CURRENT RATE ) (SECTION C TAXABLE GALLONS COMPUTATION 3 TAXABLE GALLONS (subtract line 2 from line 1) This may be a negative amount Enter this amount in columns A and B on line 1 on the front of the return Column B DIESEL FUEL AT PRIOR RATE ) [ FOID ] YOUR ACCOUNT NO 1 800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees Assistance is available 1 Gallons on which tax applies or on which refund is due (enter from Tax 1 through 7 for columns A and B Also enter this total on line 1 columns A and B respectively of section C of the 11 for each disbursement schedule coded 13N 11 on each of the schedules for diesel fuel to determine the total gallons to be included in each column of the worksheet 12AAll Other Sales or Use of Tax Paid Fuel Below the Rack12BAll Other Sales or Use of Ex Tax Fuel Below the Rack12CEnding Inventory of Below the Rack Products 2 Rates of tax per gallon $ 3 Subtotal of tax on these gallons (multiply line 1 by line 2 for columns 3AImports Above the Terminal Rack3XImports Below the Terminal Rack Subject to Tax3YImports Below the Terminal Rack Not Subject to Tax 4 Amount of tax due or refund claimed (add columns A and B of line 3) $ 5 Penalty (multiply line 4 by 10% (0 10) if payment made or return filed 5Fuel Removed Subject to Tax5AFuel Sold Above the Rack to Unlicensed Parties5QTaxable Gallons of Fuel Used5WUntaxed Products Blended with or Added to Fuel Resulting in a Product Which Is Used as or Is Usable as 6 INTEREST: One month's interest is due on tax for each month 7 TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 4 5 and 6) 810 FTB to identify taxable products A and B) $ $ a Taxable Fuel5XGallons Delivered and Partially Taxed6FReportable Products Removed Not Subject to Tax7Fuel Removed and Exported Tax Exempt7DExports Above the Terminal Rack7FExports of Reportable Products Below the Terminal Rack8Fuel Removed and Sold to the United States Government Tax Exempt10CFuel Removed and Sold to Exempt Bus Operators Tax Exempt10IFuel Removed and Sold for Use on Farms Tax Exempt10YFuel Removed and Sold to Train Operators Tax Exempt13ATax Paid Fuel Exported13BTax Paid Fuel Sold to a Consulate Officer or Employee by Credit Card13CTax Paid Fuel Sold to the United States Government13DTax Paid Fuel Sold for Use on Farms13ETax Paid Fuel Sold to Exempt Bus Operators13GTax Paid Fuel Sold to Train Operators13JTax Paid Fuel Used in an Exempt Manner Not Reportable on Another Credit Schedule13MTax Paid Fuel Removed from a Terminal as a Second Taxable Event13NTax Paid Fuel Used to Manufacture Other Products Accountability after due date shown above) $ after the due date may result in interest and penalty charges You must file a return even if no tax is due for the reporting Always write your account number on your check or money order Make a copy of this document and the accompanying schedules for your records and Fees at the number listed at the bottom of page (S4B) and your payment made payable to the State Board of Equalization for the amount due must be submitted on or before As a supplier of diesel fuel in California you are required to report all imports exports blending and terminal rack as or usable as diesel fuel by adding the totals of column 11 for each disbursement schedule coded 5W AT CURRENT AT PRIOR BBargeCESummary InformationGSGas StationJTruckPLPipelineRRailRTRemoval from TerminalSShip (Ocean Marine Vessel) Before completing the return prepare the applicable Receipt Disbursement and Summary Schedules and the Tax BEFORE PREPARING Below the Rack Activity Schedules best of my knowledge and belief is a true correct and complete return BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 501 DD (S1) REV 9 (4 13) STATE OF CALIFORNIA BOE 501 DD (S1B) REV 9 (4 13) BOE 501 DD (S2B) REV 9 (4 13)STATE OF CALIFORNIA BOE 501 DD (S2F) REV 9 (4 13)STATE OF CALIFORNIA BOE 501 DD (S3B) REV 9 (4 13) BOE 501 DD (S3F) REV 9 (4 13) STATE OF CALIFORNIA BOE 501 DD (S4B) REV 9 (4 13) BOE USE ONLY by adding the totals from column 11 for each disbursement schedule coded 13J CERTIFICATION column 11 for each disbursement schedule coded 13A column 11 for each disbursement schedule coded 13C column 11 for each disbursement schedule coded S03A and S04 column 11 for each disbursement schedule coded SO2A Computation Worksheet Computation Worksheet section C line 3 columns A and B) confidential transaction information regarding volumes invoice numbers bills of lading locations dates or method of considered timely If the due date falls on a Saturday Sunday or state holiday returns postmarked or received Current Rate delivery of reportable products to any person identified by me in this return as being involved in a reported transaction for DIESEL FUEL Diesel Fuel at Diesel Fuel Product Codes DIESEL FUEL SCHEDULE CODES/MODE CODES/PRODUCT CODES Diesel Fuel Tax Law Dyed diesel fuel is not subject to tax unless it is used to operate a motor vehicle on a highway; DIESEL FUELAT CURRENT DIESEL FUELAT PRIOR disbursement schedule coded 13G Disbursement Schedules disbursements of diesel fuel in this state You are also required to report all imports exports and sales of jet fuel or DUE ON OR BEFORE each disbursement schedule coded 13E each disbursement schedule coded 5Q enter these totals on line 1 columns A and B on the front of the return example) However 10 percent is the maximum penalty applied to late returns and payments exporting above and below the terminal rack blending and refinery or terminal rack removals of diesel fuel in this state Filing Requirements For more information visit the BOE website at www boe ca gov You may also call the Taxpayer Information Section at from column 11 for each receipt schedule coded 3X for taxable products Refer to BOE 810 FTA or BOE FROMSCHEDULE 13A FROMSCHEDULE 13B FROMSCHEDULE 13C FROMSCHEDULE 13D FROMSCHEDULE 13E FROMSCHEDULE 13G FROMSCHEDULE 13J FROMSCHEDULE 13M FROMSCHEDULE 13N FROMSCHEDULE 3X FROMSCHEDULE 5 FROMSCHEDULE 5A FROMSCHEDULE 5Q FROMSCHEDULE 5W FROMSCHEDULE 5X FROMSCHEDULE S02A FROMSCHEDULE S03AS04 FROMSCHEDULE(A) GALLONS ONLY General Information have transactions at several different rates The effective date of any future rate change will be July 1 here Returns and payments must be postmarked or received on or before the due date of the return to be however it is subject to all of the reporting requirements applicable to undyed diesel fuel I hereby certify that this return including all accompanying schedules and statements has been examined by me and to the I hereby consent to disclose and authorize the Board of Equalization (BOE) to release as necessary certain otherwise If you are interested in filing your Supplier of Diesel Fuel Tax Return electronically with BOE please contact Special Taxes imports of products will be compared to exports reported to the BOE by other states Failure to report fully may result in imposed on the following activities: removal of diesel fuel from a refinery or terminal rack; importation of diesel fuel outside in a diesel powered highway vehicle including any fraction of a month that has elapsed since the due date and enter here INSTRUCTIONS interest rate noted on the front of this return applies for each month or fraction of a month that your payment is It is important that you report all transactions that you are required to report on this return and the supporting schedules kerosene late Multiply the tax due on line 4 by the interest rate shown then multiply the result by the number of months Line 1 Enter the total gallons for transactions subject to tax from section A line 8 columns A and B Line 1 Enter the total gallons of ex tax diesel fuel imported into California below the terminal rack by adding the totals Line 1 Enter the total gallons of tax paid diesel exported below the California terminal racks by adding the totals from Line 1 Enter the total gallons on which tax applies or a refund is due from section C line 3 columns A and B of the Tax Line 10 Enter the total gallons of other tax paid diesel fuel allowed to be taken as a tax paid credit by adding the totals from Line 11 Enter the total gallons of tax paid diesel fuel transactions that were claimed for a refund of tax during the reporting Line 2 Enter the total gallons of diesel fuel removed from California terminal racks that were subject to tax during the Line 2 Enter the total gallons of tax paid credits from section B line 11 columns A and B Line 2 Enter the total gallons of tax paid diesel fuel sold to a consulate officer or employee by credit card by adding the Line 2 These are the current and prior year tax rates for diesel fuel line 3 Line 3 Enter taxable gallons by subtracting line 2 from line 1 for columns A and B (this may be a negative amount) Also Line 3 Enter the total gallons of diesel fuel sold above the rack to non licensed parties that were subject to tax during Line 3 Enter the total gallons of tax paid diesel fuel sold to the United States Government by adding the totals from Line 3 For columns A and B multiply line 1 by line 2 for each column and enter the result in the appropriate column on Line 4 Enter the total gallons of diesel fuel used by you during the reporting period by adding the totals from column 11 for Line 4 Enter the total gallons of tax paid diesel fuel sold to a person who uses the fuel for farming purposes by adding the Line 4 Enter the total tax due or refund claimed by adding columns A and B of line 3 Line 5 Enter the total gallons of tax paid diesel fuel sold to exempt bus operators by adding the totals from column 11 for Line 5 Enter the total gallons of untaxed products blended with or added to diesel fuel resulting in a product which is used Line 5 If you pay the tax due on line 4 or file your return after the due date shown on the front of this return you owe a Line 6 Enter the difference between gross gallons sold to customers and net gallons purchased from suppliers by adding Line 6 Enter the total gallons of tax paid diesel fuel sold to train operators by adding the totals from column 11 for each Line 6 If you are paying your tax on line 4 after the date shown on the front of this return you will owe interest The Line 7 Enter the total amount due and payable by adding lines 4 5 and 6 If claiming a refund enter the amount of Line 7 Enter the total gallons of miscellaneous diesel fuel transactions that are subject to tax by adding the totals from Line 7 Enter the total gallons of tax paid diesel fuel used in an exempt manner not reportable on any other credit schedule Line 8 Enter the total gallons of diesel fuel transactions that were subject to tax during the reporting period by adding lines Line 8 Enter the total gallons of tax paid diesel fuel removed from a terminal as a second taxable event by adding the Line 9 Enter the total gallons of tax paid diesel fuel used to manufacture other products by adding the totals from column Make check or money order payable to the State Board of Equalization Note: Effective July 1 2011 the diesel fuel tax rate may be adjusted annually Due to this annual rate adjustment you may on the next business day will be considered timely Businesses required to pay diesel fuel tax by electronic funds operators or fraction of a month page To prepare the return you must first complete the applicable schedules and the Tax Computation Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go penalty of ten percent (0 10) of the amount of remaining tax due Multiply the tax due on line 4 by (0 10) and enter period by adding lines 1 through 10 for columns A and B Also enter this total on line 2 columns A and B period Your tax return is not considered valid unless it is signed and dated in the space provided at the bottom of the first PO BOX 942879 Preparation of Schedules Preparation of the Return Preparation of the Tax Computation Worksheet PRINT NAME AND TITLE TELEPHONE DATE Prior Rate RA B/A AUD REG RATE SECTION A TAXABLE TRANSACTIONS(Total Gallons) 1 Imports of taxable products below the terminal rack(enter total from column 11 of Schedule 3X) RATE SECTION B TAX PAID CREDITS(Total Gallons) 1 Tax paid fuel exported (enter total from column 11 of Schedule 13A) RATE(B) READ INSTRUCTIONS Receipt Schedules Refer to BOE 810 FTE Instructions for Preparing Motor Fuels Schedules for detailed instructions on the use of and refund claimed from line 4 as a negative number removal entry or sale; and removal or sale of blended diesel fuel outside the bulk transfer/terminal system All REPORT WHOLE reporting period by adding the totals from column 11 for each disbursement schedule coded 5 reporting requirements for each mode code reporting requirements for each schedule respectively of section C of the worksheet RR QS FILE REF S02AMiscellaneous Fuel Transactions Subject to TaxS03AOther Tax Paid CreditsS04Bad Debt Write OffS05IOther Exempt Removals SACRAMENTO CA 94279 6161 Schedule and a standard Disbursement Schedule For detailed information regarding the use and preparation of Section A Taxable Transactions SECTION A TAXABLE TRANSACTIONS(Total Gallons) SECTION A TAXABLE TRANSACTIONS(Total Gallons) 2 Fuel removed subject to tax (enter total from column 11 of Schedule 5) SECTION A TAXABLE TRANSACTIONS(Total Gallons) 3 Fuel sold above the rack to unlicensed parties (enter total from column 11 of Schedule 5A) SECTION A TAXABLE TRANSACTIONS(Total Gallons) 4 Taxable gallons of fuel used (enter total from column 11 of Schedule 5Q) SECTION A TAXABLE TRANSACTIONS(Total Gallons) 5 Untaxed products blended with or added to fuel resulting in a product which is used as or is usable as a taxable fuel (enter total from column 11 of Schedule 5W) SECTION A TAXABLE TRANSACTIONS(Total Gallons) 6 Gallons delivered partially taxed (enter total from column 11 of Schedule 5X) SECTION A TAXABLE TRANSACTIONS(Total Gallons) 7 Miscellaneous fuel transactions subject to tax (enter total from column 11 of Schedule S02A) SECTION A TAXABLE TRANSACTIONS(Total Gallons) 8 TOTAL TRANSACTIONS SUBJECT TO TAX (add lines 1 through 7 for each column) Section B Tax Paid Credits SECTION B TAX PAID CREDITS(Total Gallons) SECTION B TAX PAID CREDITS(Total Gallons) 10 Total other tax paid credits (enter totals from column 11 of Schedules S03A and S04) SECTION B TAX PAID CREDITS(Total Gallons) 11 TOTAL TAX PAID CREDITS (add lines 1 through 10 for each column) SECTION B TAX PAID CREDITS(Total Gallons) 2 Tax paid fuel sold to a consulate officer or employee by credit card(enter total from column 11 of Schedule 13B) SECTION B TAX PAID CREDITS(Total Gallons) 3 Tax paid fuel sold to the United States Government(enter from column 11 of Schedule 13C) SECTION B TAX PAID CREDITS(Total Gallons) 4 Tax paid fuel sold for use on farms (enter total from column 11 of Schedule 13D) SECTION B TAX PAID CREDITS(Total Gallons) 5 Tax paid fuel sold to exempt bus operators (enter total from column 11 of Schedule 13E) SECTION B TAX PAID CREDITS(Total Gallons) 6 Tax paid fuel sold to train operators (enter total from column 11 of Schedule 13G) SECTION B TAX PAID CREDITS(Total Gallons) 7 Tax paid fuel used in an exempt manner not reportable on another credit schedule (enter total from column 11 of Schedule 13J) SECTION B TAX PAID CREDITS(Total Gallons) 8 Tax paid fuel removed from a terminal as a second taxable event (enter total from column 11 of Schedule 13M) SECTION B TAX PAID CREDITS(Total Gallons) 9 Tax paid fuel used to manufacture other products (enter total from column 11 of Schedule 13N) Section C Taxable Gallons Computation SECTION C TAXABLE GALLONS COMPUTATION 1 Total gallons from transactions subject to tax (enter from section A line 8 for each column) SECTION C TAXABLE GALLONS COMPUTATION 2 Total tax paid gallons claimed for credit (enter from section B line 11 for each column) SECTION C TAXABLE GALLONS COMPUTATION 3 TAXABLE GALLONS (subtract line 2 from line 1) This may be a negative amount Enter this amount in columns A and B on line 1 on the front of the return SIGNATURE EMAIL ADDRESS SPECIAL TAXES AND FEES STATE OF CALIFORNIA STATE OF CALIFORNIABOARD OF EQUALIZATION SUPPLIER OF DIESEL FUEL TAX RETURN Suppliers of diesel fuel use this tax return to report the Diesel Fuel Tax due on (undyed) diesel fuel The Diesel Fuel Tax is TAX COMPUTATION WORKSHEET that payment is delayed after the due date The adjusted monthly interest rate is the BOE contacting you to determine why your reports differ from reports submitted by third parties such as the terminal The BOE will be comparing your total rack removals as reported by terminals against removals reported by you Your the bulk transfer/terminal system; removal or sale of diesel fuel to an unlicensed person unless there was a prior taxable The Diesel Fuel Tax is imposed on any liquid that is commonly or commercially known or sold as a fuel that is suitable for use the last day of the calendar month following the reporting period to which it relates Paying your tax or filing your return the reporting period by adding the totals from column 11 for each disbursement schedule coded 5A the sole purpose of verifying the accuracy of the reportable product transaction information concerning my transactions The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return (This the totals from column 11 for each disbursement schedule coded 5X There are two types of supporting schedules included with every Supplier of Diesel Fuel Tax Return; a standard Receipt these schedules see BOE 810 FTE Instructions for Preparing Motor Fuels Schedules available on our website at This Page Intentionally Left Blank To obtain the latest information on any product codes or if you need help completing this form visit the BOE's website at 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 totals from column 11 for each disbursement schedule coded 13B totals from column 11 for each disbursement schedule coded 13D totals from column 11 for each disbursement schedule coded 13M transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the transfer (EFT) may also be subject to a 10 percent penalty for failure to pay by EFT (payment by check for Use this worksheet to help you complete your return and calculate the tax due Do not send this worksheet with your return weekdays from 8:00 a m to 5:00 p m (Pacific time) except state holidays with such person as reported in this return worksheet worksheet should be kept with your records Do not send the worksheet with your return ) Add the totals from column www boe ca gov/pdf/boe810fte pdf www boe ca gov/sptaxprog/spftdmfuels htm You are also required to report jet fuel and kerosene imported exported and sold during the reporting period The return You must file a tax return with the BOE on which you report on a monthly basis activities such as importing and your return