Form BOE-501-DS Fillable Distilled Spirits Tax Return

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(0 10) and enter the greater of this amount or $50 00 on line 13 (10 Rate of tax per wine gallon $) (11 Amount of tax (multiply line 9 by line 10 for columns A and B) $) (12 Total tax due (add columns A and B of line 11) $) (13 PENALTY (if filed after the due date see line 13 instructions) $) (14 INTEREST $) (14 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 For assistance see BOE website for Interest Calculator ) (15 TOTAL AMOUNT DUE AND PAYABLE (add lines 12 13 and 14) ) $) (BOE USE ONLY ) (CLEAR) CLEAR (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (COLUMN B OVER 100 PROOF (Gallons) ) (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (Gallons) (Gallons) (PRINT NAME AND TITLE) (PRINT) PRINT (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 1 Total sales (enter from line 8 of Statement II) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 2 Returns from retailers (enter from line 5 of Statement II) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 3 Net sales (subtract line 2 from line 1 for columns A and B) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 4 Sales to other distilled spirits taxpayers (enter total from BOE 243 B) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 5 Exports or sales to common carriers (enter total from BOE 244 B) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 6 Sales to armed forces (enter total from BOE 244 B) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 7 Other exemptions (attach documentation) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 8 Total exempt sales (add lines 4 through 7 for columns A and B) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT I DISTILLED SPIRITS TRANSACTIONS DURING REPORTING PERIOD 9 Taxable sales (subtract line 8 from line 3 for columns A and B) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 1 Inventory beginning of reporting period (same as closing inventory of previous reporting period) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 10 Unaccounted for losses COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 11 Inventory end of reporting period [see Regulation 2530(a)] COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 11a Date of actual inventory ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 11a Represents physical inventory (check here) Date of actual inventory COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 12 Total accounted for (add lines 8 through 11 for columns A and B; total must agree with line 7) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 2 Received from bottling department [monthly totals from BOE 240 A] COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 3 Purchased from California distilled spirits taxpayers [monthly totals from BOE 241 A] COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 4 Imported into California [monthly totals from BOE 242 A] COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 5 Returns from retailers (enter on line 2 of Statement I) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 6 Unaccounted for gains COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 7 Total accounted for (add lines 1 through 6 for columns A and B; total must agree with line 12) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 8 Total sales (enter on line 1 of Statement I) COLUMN A 100 PROOF AND UNDER (Gallons) ) (STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION 9 Unintentional destruction supported by affidavits [see Regulation 2550] COLUMN A 100 PROOF AND UNDER (Gallons) ) (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (text) (text) (text) (YOUR ACCOUNT NO ) [ FOID 1 Inventory beginning of reporting period (same as closing inventory of 1 Total sales (enter from line 8 of Statement II) 1 10 Rate of tax per wine gallon 10 10 Unaccounted for losses 10 100 PROOF 100 PROOF 11 Amount of tax (multiply line 9 by line 10 for columns A and B) 11 11 Inventory end of reporting period [see Regulation 2530(a)] 11 11a Represents physical inventory (check here) 12 Total accounted for (add lines 8 through 11 for columns A and B; 12 Total tax due (add columns A and B of line 11) 12 13 Penalty (if filed after the due date see line 13 instructions) 14 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment 15 TOTAL AMOUNT DUE AND PAYABLE (add lines 12 13 and 14) 15 2 Received from bottling department [monthly totals from BOE 240 A] 2 2 Returns from retailers (enter from line 5 of Statement II) 2 3 Net sales (subtract line 2 from line 1 for columns A and B) 3 3 Purchased from California distilled spirits taxpayers [monthly totals 4 Imported into California [monthly totals from BOE 242 A] 4 4 Sales to other distilled spirits taxpayers (enter total from BOE 243 B) 4 5 Exports or sales to common carriers (enter total from BOE 244 B) 5 5 Returns from retailers (enter on line 2 of Statement I) 5 6 Sales to armed forces (enter total from BOE 244 B) 6 6 Unaccounted for gains 6 7 Other exemptions (attach documentation) 7 7 Total accounted for (add lines 1 through 6 for columns A and B; total 8 Total exempt sales (add lines 4 through 7 for columns A and B) 8 8 Total sales (enter on line 1 of Statement I) 8 9 Taxable sales (subtract line 8 from line 3 for columns A and B) 9 9 Unintentional destruction supported by affidavits [see Regulation 2550] 9 agree with the respective federal forms Always write your account number on your check or money order Be sure to enclose your payment with your return 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 month Any request for an be retained on the taxpayer's premises for examination or verification by employees of the BOE The amount of be supported by a completed BOE 244 B BEFORE PREPARING BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 240 A plus copies of the above mentioned forms shall be kept and maintained at the licensed premises of BOE 243 B and BOE 244 B Remittance for the amount due must be submitted by the due date of the return A duplicate of the BOE 243 B and BOE 244 B with the BOE in Sacramento BOE 501 DS (S1B) REV 16 (4 13) BOE 501 DS (S1F) REV 16 (4 13)STATE OF CALIFORNIA BOE 501 DS (S2B) REV 16 (4 13) BOE 501 DS (S2F) REV 16 (4 13) BOE USE ONLY California must be reported at the time of importation and not at the time of withdrawal from bond Total amounts considered timely date falls on a Saturday Sunday or state holiday returns postmarked or received by the next business day will be Date of actual inventory date on which the tax is due and payable until the date of payment The penalty for the late filing of this return is $50 00 The day of each month following the close of the reporting period You must file a return even if no tax is due for the reporting period destroyed is known Claims for loss by unintentional destruction must be filed with the BOE in Sacramento DISTILLED SPIRITS TAX RETURN distilled spirits voluntarily destroyed may be claimed as an accounted for loss when the destruction is witnessed by a DUE ON OR BEFORE due The penalty for late payment of tax is 10 percent (0 10) of the amount of tax due together with interest on the tax from the DURING REPORTING PERIOD EMAIL ADDRESS enter the date of the physical inventory and enter the gallons in columns A and B entered on line 10 as an unaccounted for loss Every distilled spirits taxpayer shall file a tax return of all sales of distilled spirits for the reporting period on or before the fifteenth examined by me and to the best of my knowledge and belief is a true correct and complete return excise tax on distilled spirits The tax rates for this law as they relate to the sale of distilled spirits are shown on this return export from California and actually exported and all sales of distilled spirits to common carriers engaged in extension should be made in writing addressed to the BOE in Sacramento FILING REQUIREMENTS For assistance see BOE website for Interest Calculator from BOE 241 A] 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 immediately following the close of business on the last day of the month in which the loss is discovered The claim importation from outside the state or from the Foreign Trade Zone Importation of bonded distilled spirits into including any fraction of a month that has elapsed since the due date and enter here Search "Interest Calculator" INSTRUCTIONS DISTILLED SPIRITS TAX RETURN INTEREST 14 interest rate noted on the front of the tax return applies for each month or fraction of a month that your payment is interstate or foreign passenger service Amounts claimed must be supported by a completed BOE 244 B is delayed after the due date The adjusted monthly interest rate is late Multiply the tax due on line 12 by the interest rate shown then multiply the result by the number of months Line 1 Inventory beginning of reporting period Enter the "inventory end of reporting period" figures from the previous Line 1 Total sales of distilled spirits Enter the total gallons of distilled spirits sold during the reporting period from line 8 Line 10 This is the rate of tax per wine gallon Line 10 Unaccounted for losses Unaccounted for losses shall include all other losses disclosed by physical inventory due Line 11 Amount of tax Multiply line 9 by the rate of tax shown on line 10 for columns A and B Line 11 Inventory end of reporting period Enter the total gallons of distilled spirits on hand at the end of the reporting Line 11a Physical inventory Pursuant to Alcoholic Beverage Tax Regulation 2530 physical inventory must be taken Line 12 Total accounted for Add lines 8 through 11 and enter the total for columns A and B; total must agree with line 7 Line 12 Total tax due Add columns A and B of line 11 Line 13 Penalty If you pay the tax due on line 12 or file your return after the due date shown on the front of this return you Line 14 Interest If you pay your tax on line 12 after the due date shown on the front of this return you will owe interest The Line 15 Total amount due and payable Add lines 12 13 and 14 and enter the result on line 15 Line 2 Distilled spirits returned from retailers Enter gallons from line 5 of Statement II Line 2 Received from bottling department Enter the total gallons of distilled spirits from BOE 240 A The totals must Line 3 Net sales Subtract line 2 from line 1 for columns A and B Line 3 Purchased from California distilled spirits taxpayers Enter the total gallons of all bottled or packaged distilled Line 4 Imported into California Enter the total gallons of all bottled or packaged distilled spirits acquired by direct Line 4 Sales to other distilled spirits taxpayers Enter the total gallons of all sales and deliveries of distilled spirits to Line 5 Exports or sales to common carriers Enter the total gallons of all sales of distilled spirits exported or sold for Line 5 Returns from retailers Wholesalers and rectifiers may accept the return of distilled spirits from retailers provided Line 6 Sales to armed forces Enter the total gallons of distilled spirits sold to the armed forces Amounts claimed must Line 6 Unaccounted for gains Enter gains disclosed by physical inventories Line 7 Other exemptions Enter total gallons of exempt distilled spirits sold not included on lines 4 through 6 Reference Line 7 Total accounted for Add lines 1 through 6; total must agree with line 12 Line 8 Total exempt sales Add lines 4 through 7 for columns A and B Line 8 Total sales Enter the total gallons of distilled spirits sold during this reporting period Also enter this figure on line 1 Line 9 Taxable sales Subtract line 8 from line 3 for columns A and B Line 9 Unintentional destruction supported by affidavits Unintentional destruction shall mean destruction of distilled Make a copy of this document for your records Make check or money order payable to State Board of Equalization must agree with completed BOE 242 A must agree with line 12) must state under oath of the licensee that the distilled spirits were so damaged that they could not be used for any Note: All supporting documents as required by the tax return must be completed in full Every distilled spirits taxpayer Note: Report all alcoholic beverages in wine gallons pursuant to Alcoholic Beverage Tax Regulation 2544 by multiplying the of Statement I of Statement II on the BOE website for help calculating the interest due or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your return other California distilled spirits taxpayers Amounts claimed must be supported by a completed BOE 243 B owe a penalty of the greater of ten percent (0 10) of the amount of remaining tax due or $50 00 Multiply line 12 by Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to our penalties imposed shall be limited to either $50 00 or 10 percent (0 10) of the amount of tax due whichever is greater The BOE is PENALTY 13 PENALTY FOR LATE FILING period period return Statement II line 11 Include inventory on your own premises and in public and private warehouses PO BOX 942879 previous reporting period) purpose Proof of loss satisfactory to the BOE in the form of insurance or carrier claims which have been paid must quantity in liters by 0 264172 Round the result to the nearest gallon RA B/A AUD REG READ INSTRUCTIONS Report all alcoholic beverages in wine gallons To convert liters to wine gallons multiply the quantity in liters by 0 264172 Round representative of the BOE [reference Regulation 2550(a)] return should be retained on the licensed premises for verification by BOE auditors Returns and payments must be postmarked or received by due date of the return to be considered timely If the due returns from out of state Also enter this figure on line 2 of Statement I RR QS FILE REF 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 6075 section 32053 of the Alcoholic Beverage Tax Law Send supporting documentation for exemptions claimed with the Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is semi annually and reported on the Distilled Spirits Tax Return When reporting physical inventory check the box shall no later than the seventh day of the month following the reporting period file BOE 241 A BOE 242 A SIGNATURE PRINT NAME AND TITLE SPECIAL TAXES AND FEES spirits acquired from other distilled spirits taxpayers in California The totals must agree with completed BOE 241 A spirits by fire earthquake floods breakage in transit accident or by any other cause when the exact quantity STATE OF CALIFORNIA STATEMENT I DISTILLED SPIRITS TRANSACTIONS STATEMENT I TRANSACTIONS DURING REPORTING PERIOD STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION STATEMENT II DISTILLED SPIRITS INVENTORY RECONCILIATION INSTRUCTIONS such distilled spirits were sold to the retailer by the wholesaler or rectifier Do not include returns from wholesalers or tax return TELEPHONE The California State Board of Equalization (BOE) administers the California Alcoholic Beverage Tax Law which includes the state the resulting figure to the nearest gallon [see Alcoholic Beverage Tax Regulation 2544] The return must be complete and supported by the necessary supplemental reports on BOE 240 A BOE 241 A BOE 242 A the taxpayer in this state to pilferage handling etc [reference Regulation 2550(b)] Note: If line 7 is larger than line 12 the difference must be To prepare Statement I you must first prepare Statement II Inventory Reconciliation total must agree with line 7) 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 YOUR ACCOUNT NO

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