Free BOE-501-IR - California


File Size: 36.7 kB
Pages: 2
Date: July 13, 2007
File Format: PDF
State: California
Category: Tax Forms
Word Count: 1,022 Words, 6,248 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/pdf/boe501ir.pdf

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BOE-501-IR (FRONT) REV. 2 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

CALIFORNIA OIL SPILL RESPONSE FEE ANNUAL INFORMATION RETURN DUE ON OR BEFORE

BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF

[ FOID

]

YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION FUEL TAXES DIVISION PO BOX 942879 SACRAMENTO CA 94279-0030
READ INSTRUCTIONS BEFORE PREPARING Make changes if name or address is incorrect.

GENERAL INFORMATION The State Board of Equalization (Board) is responsible for collecting fees and information under the LempertKeene-Seastrand Oil Spill Prevention and Response Act. Revenue and Taxation Code, section 46151 (c) requires the filing of annual information returns.

FILING REQUIREMENTS Marine Terminal Operators. You are required to complete and file this form to report to the Board: (1) the number of barrels of petroleum products received at a marine terminal within this state by means of vessel arriving from a point of origin outside this state; and (2) the number of barrels of crude oil that are transported from within this state by means of marine vessel or barge to a destination outside this state. Pipeline Operators. You are required to complete and file this form to report to the Board: (1) the number of barrels of petroleum products transported into the state by means of pipelines operating across, under, or through the marine waters of this state; and (2) the number of barrels of crude oil transported out of the state by pipeline. Refinery Operators. You are required to complete and file this form to report to the Board the number of barrels of crude oil received at a refinery within this state. PLEASE NOTE: This annual return covers a one-year calendar period and must be filed on or before the due date shown above. The return must be filed even if you have no barrels to report during this reporting period. No fee is due with this return.
BARRELS CRUDE OIL PETROLEUM PRODUCTS TOTAL

1. Crude oil received at a refinery within this state 2. Petroleum products received at a marine terminal by vessel from a point of origin outside this state Petroleum products transported into the state by means 3. of a pipeline over, through, or under marine waters 4. 5.

1. 2. 3.

Crude oil transported from a marine terminal by means 4. of marine vessel to a destination outside this state Crude oil transported by a pipeline operator to a destination outside this state 5. 6.

6. TOTAL BARRELS (add lines 1 through 5)

IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [ ] I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
YOUR SIGNATURE AND TITLE TELEPHONE NUMBER DATE

This return must be signed. Make a copy of this document for your records.

CLEAR

PRINT

BOE-501-IR (BACK) REV. 2 (7-07)

INSTRUCTIONS FOR PREPARING THE CALIFORNIA OIL SPILL RESPONSE FEE ANNUAL INFORMATION RETURN
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your taxes. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card payments can be made by calling 800-272-9829 or through our website at www.boe.ca.gov. After authorizing your payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return.

DEFINITIONS MARINE TERMINAL means any marine facility used for transferring oil to or from tankers or barges. For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (k) of section 25270.2 of the Health and Safety Code. MARINE FACILITY means any facility of any kind, other than a vessel, which is or was used for the purposes of exploring for, drilling for, producing, storing, handling, transferring, processing, refining, or transporting oil and is located in marine waters, or is located where a discharge could impact marine waters. MARINE WATERS means those waters subject to tidal influence, except for waters in the Sacramento-San Joaquin Delta upstream from a line running north and south through the point where Contra Costa, Sacramento, and Solano Counties meet. PIPELINE means any pipeline used at any time to transport oil. BARGES means any vessel that carries oil in commercial quantities as cargo but is not equipped with a means of self-propulsion. TANKER means any self-propelled, waterborne vessel, constructed or adapted for the carriage of oil in bulk or in commerical quantities as cargo. VESSEL means a tanker or barge as defined above. PETROLEUM PRODUCT means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, useable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and alcohol fuels containing petroleum products. CRUDE OIL means petroleum in an unrefined or natural state including condensate and natural gasoline. PREPARATION OR RETURN For All Lines Enter Total Number of Barrels for Reporting Period. Line 1. Line 2. Enter the total number of barrels of crude oil received at a refinery located in this state. Enter the total number of barrels of petroleum products received at a marine terminal within this state by means of a vessel from a point of origin outside this state. Enter the total number of barrels of petroleum products transported into the state by means of a pipeline over, through, or under marine waters. Enter the total number of barrels of crude oil transported from a marine terminal by means of a marine vessel to a destination outside this state. Enter the total number of barrels of crude oil transported by a pipeline operator to 44 destination outside this state. Enter the total number of barrels reported on lines 1 through 5.
If you wish additional information, please contact the State Board of Equalization, Fuel Taxes Division, PO Box 942879, Sacramento, CA 94279-0030, Telephone 916-322-9669.

Line 3.

Line 4.

Line 5.

Line 6.