BOE-501-DC (FRONT) REV. 7 (7-07)
BOARD OF EQUALIZATION
STATE OF CALIFORNIA
COMMON CARRIERS TAX RETURN DUE ON OR BEFORE
BOARD USE ONLY
RA-B/A RR-QS AUD FILE REG REF
YOUR ACCOUNT NO. EFF
BOARD OF EQUALIZATION EXCISE TAXES DIVISION P O BOX 942879 SACRAMENTO CA 94279-6073
READ INSTRUCTIONS BEFORE PREPARING
COMPUTATION OF TAX LIABILITY
A 100 PROOF AND UNDER (Gallons)
B OVER 100 PROOF (Gallons)
1. Total passenger miles 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 (multiply line 7 by conversion factor - see instructions on back) 9. Rate of tax per wine gallon 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.
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. $ $ 11.
$ $ $ $ $ $
12. 13. 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
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
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
Always write your account number on your check or money order. Make a copy of this document for your records.
Make check or money order payable to State Board of Equalization.
BOE-501-DC (BACK) REV. 7 (7-07)
INSTRUCTIONS - COMMON CARRIERS TAX 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.
GENERAL The California State Board of Equalization (Board) administers the California Alcoholic Beverage Tax Law, which includes the state excise tax imposed upon common carriers engaged in interstate or foreign passenger service making sales of distilled spirits in California.
FILING REQUIREMENTS Each common carrier must file a return on or before the first day of the second calendar month following the month in which the sales were made, together with a remittance for the amount due for that period.
PREPARATION OF RETURN The method for computing distilled spirits sales in California is based on the ratio that passenger miles in California bears to total passenger miles. The ratio of passenger miles in California may be adjusted by tests when significant changes occur in routes, schedules, or other operating conditions. The tests will be subject to review by the Board. All distilled spirits must be reported in wine gallons. Round the resulting figure to the nearest gallon. Gallonage conversion factors: 1. One milliliter 2. One liter = .000264172 gallons = .264172 gallons
PENALTY FOR LATE FILING The state law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty is $50.00 or 10 percent (0.10) of the amount of tax due, whichever is greater. The Board is 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 extension should be made in writing addressed to the Board in Sacramento.
If you wish additional information, please contact the State Board of Equalization, Excise Taxes Division, 450 N Street, P.O. Box 942879, Sacramento, CA 94279-0056, Telephone 800-400-7115.