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Form BOE-501-MJ Fillable Aircraft Jet Fuel Dealer Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)(1 Total gallons (enter from Tax Computation Worksheet Section A) REPORT WHOLE GALLONS/DOLLARS ONLY) (2 Rate of tax per gallon REPORT WHOLE GALLONS/DOLLARS ONLY $) (3 Total tax due (multiply line 1 by line 2) REPORT WHOLE GALLONS/DOLLARS ONLY $) (4 PENALTY [multiply line 3 by 10% (0 10) if payment made or tax return filed after due date shown above] $) (5 INTEREST $) (5 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 ) (6 TOTAL AMOUNT DUE AND PAYABLE (add lines 3 4 and 5) $) (BOE USE ONLY) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (ENDING INVENTORY 1 Ending physical inventory of aircraft jet fuel GALLONS) (PRINT NAME AND TITLE) (PRINT) PRINT (SECTION A TAXABLE TRANSACTIONS (TOTAL GALLONS) 2 Total gallons of aircraft jet fuel used by you as an aircraft jet fuel user FROM SCHEDULE 5Q AIRCRAFT JET FUEL GALLONS ) (SECTION A TAXABLE TRANSACTIONS (TOTAL GALLONS) 3 Total gallons subject to tax (add lines 1 and 2) Enter on line 1 of return AIRCRAFT JET FUEL GALLONS ) (SECTION B EXEMPTIONS (TOTAL GALLONS) 1 Aircraft jet fuel exported FROM SCHEDULE 7 AIRCRAFT JET FUEL GALLONS) (SECTION B EXEMPTIONS (TOTAL GALLONS) 2 Aircraft jet fuel sold to the United States Armed Forces FROM SCHEDULE 8 AIRCRAFT JET FUEL GALLONS) (SECTION B EXEMPTIONS (TOTAL GALLONS) 3 Aircraft jet fuel sold tax exempt or used for purposes other than operating a jet aircraft FROM SCHEDULE 10A AIRCRAFT JET FUEL GALLONS) (SECTION B EXEMPTIONS (TOTAL GALLONS) 4 Aircraft jet fuel sold to aircraft jet fuel dealers FROM SCHEDULE 10B AIRCRAFT JET FUEL GALLONS) (SECTION B EXEMPTIONS (TOTAL GALLONS) 5 Aircraft jet fuel sold to aircraft manufacturers FROM SCHEDULE 10G AIRCRAFT JET FUEL GALLONS) (SECTION B EXEMPTIONS (TOTAL GALLONS) 6 Aircraft jet fuel sold to air common carriers FROM SCHEDULE 10K AIRCRAFT JET FUEL GALLONS) (SECTION B EXEMPTIONS (TOTAL GALLONS) 7 Total exemptions (add lines 1 through 6) AIRCRAFT JET FUEL GALLONS ) (Tax Computation Worksheet SECTION A TAXABLE TRANSACTIONS (TOTAL GALLONS) 1 Taxable gallons of aircraft jet fuel sold FROM SCHEDULE 5 AIRCRAFT JET FUEL GALLONS ) (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (YOUR ACCOUNT NO ) *RT Removal from Terminal (other than by truck or rail) for sale or consumption Aircraft Jet Fuel Dealers should use this [ FOID] 1 800 400 7115 (TTY:711) or visit the BOE website at www boe ca gov/sptaxprog/spftdmfuels htm 10AAircraft Jet Fuel Sold Tax Exempt or Used for 10BAircraft Jet Fuel Sold to Aircraft Jet Fuel Dealers 10GAircraft Jet Fuel Sold to Aircraft Manufacturers 10KAircraft Jet Fuel Sold to Air Common Carriers 2 Aircraft jet fuel sold to the United States Armed Forces8 2 Rate of tax per gallon$ 2 Total gallons of aircraft jet fuel used by you as an aircraft jet fuel user5Q 2Instate Receipts 3 Aircraft jet fuel sold tax exempt or used for purposes other than operating 3 Total gallons subject to tax (add lines 1 and 2) Enter on line 1 of return 3 Total tax due (multiply line 1 by line 2)$ 4 Aircraft jet fuel sold to aircraft jet fuel dealers10B 4 Penalty [multiply line 3 by 10% (0 10) if payment made or tax return filed afterdue date shown above]PENALTY$ 4Imports of Aircraft Jet Fuel 5 Aircraft jet fuel sold to aircraft manufacturers10G 5 INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is 5QTaxable Gallons of Aircraft Jet Fuel Used 5Taxable Gallons of Aircraft Jet Fuel Sold 6 Aircraft jet fuel sold to air common carriers10K 6 TOTAL AMOUNT DUE AND PAYABLE (add lines 3 4 and 5)$ 7 Total exemptions (add lines 1 through 6) 7Aircraft Jet Fuel Exported 8Aircraft Jet Fuel Sold to the United States a jet aircraft10A AIRCRAFT JET FUEL DEALER TAX RETURN aircraft jet fuel on schedule code 4 and all instate receipts on schedule code 2 Instate receipts include all gallons of aircraft AIRCRAFT JET FUEL SCHEDULE CODES/MODE CODES Always write your account number on your check or money order Make a copy of this document for your records BBarge Before completing the return prepare the applicable Receipt Schedules Disbursement Schedules and Tax Computation BOARD OF EQUALIZATION BOE 501 MJ (S1) REV 11 (4 13) BOE 501 MJ (S2) REV 11 (4 13) BOE 501 MJ (S3B) REV 11 (4 13) CESummary Information code when the disbursement is from a hydrant system at an airport or when the disbursement is from qualifying truck considered timely If the due date falls on a Saturday Sunday or state holiday returns postmarked or received on delayed after the due date The adjusted monthly interest rate is disbursement schedule code 10B disbursement schedule code 10G disbursement schedule code 10K Disbursement Schedules DUE ON OR BEFORE EMAIL ADDRESS ENDING INVENTORYGALLONS1 Ending physical inventory of aircraft jet fuel example ) However 10 percent is the maximum penalty applied to late returns and payments EXEMPTIONS (TOTAL GALLONS) fraction of a month that has elapsed since the due date and enter here FROMSCHEDULEAIRCRAFT JET FUELGALLONS1 Aircraft jet fuel exported7 FROMSCHEDULEAIRCRAFT JET FUELGALLONS1 Taxable gallons of aircraft jet fuel sold5 GALLONS/DOLLARS Government Tax Exempt GSGas Station here Returns and payments must be postmarked or received on or before the due date of the return to be 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 In addition to preparing the schedules above you are required to report all imports of aircraft jet fuel including bonded interest rate noted on the front of this return applies for each month or fraction of a month that your payment is INTEREST$ Inventory jet fuel purchased refined or produced by you JTruck late For example if your payment is one month and two weeks overdue you owe two months' interest Multiply Line 1 Enter ending physical inventory of aircraft jet fuel Line 1 Enter the total gallons on which tax applies from Section A line 3 of the Tax Computation Worksheet Line 2 This is the current rate of tax for aircraft jet fuel Line 3 Enter the amount of tax due by multiplying line 1 by line 2 You should round tax due to the nearest whole dollar Line 4 Enter the total gallons of aircraft jet fuel sold tax exempt to aircraft jet fuel dealers by adding column 11 for each Line 4 If you pay the tax due on line 3 or file your return after the due date shown on the front of this return you owe a Line 5 Enter the total gallons of aircraft jet fuel sold tax exempt to aircraft manufacturers by adding column 11 for each Line 5 If you are paying the tax due on line 3 after the date shown on the front of this return you will owe interest The Line 6 Enter the total amount due and payable by adding lines 3 4 and 5 Line 6 Enter the total gallons of aircraft jet fuel sold tax exempt to air common carriers by adding column 11 for each Line 7 Enter the total gallons of aircraft jet fuel sold tax exempt exported or used during the reporting period by adding lines 1 through 6 in Section B MAKE CHECK OR MONEY ORDER PAYABLE TO STATE CONTROLLER MAKE CHECK OR MONEY ORDER PAYABLE TO THE STATE CONTROLLER Mode Codes ONLY1 Total gallons (enter from Tax Computation Worksheet Section A) penalty of ten percent (0 10) of the amount of remaining tax due Multiply the tax due on line 3 by (0 10) and enter PLPipeline PO BOX 942879 PREPARATION OF THE RETURN PRINT NAME AND TITLE Purposes Other than Operating a Jet Aircraft READ INSTRUCTIONSBEFORE PREPARING Receipt Schedules removals at a secured airport REPORT WHOLE RRail RT*Removal from Terminal SACRAMENTO CA 94279 6145 SECTION A SECTION B SIGNATURE SPECIAL TAXES AND FEES SShip (Ocean Marine Vessel) STATE OF CALIFORNIABOARD OF EQUALIZATION Tax Computation Worksheet TAXABLE TRANSACTIONS (TOTAL GALLONS) TELEPHONE( the next business day will be considered timely Businesses required to pay aircraft jet fuel tax by electronic funds the tax due on line 3 by the interest rate shown then multiply the result by the number of months including any To obtain the latest information on any product codes or if you need help completing this form please call us at transfer (EFT) may also be subject to a 10 percent penalty for failure to pay by EFT (payment by check for with full payment by the due date Be sure to make a copy for your records Worksheet Sections A and B You must sign date and mail your return to the address shown on page 1 of your return YOUR ACCOUNT NO