BOE-501-MC (FRONT) (3-08)
STATE OF CALIFORNIA
SCHEDULE MC MANUFACTURER'S REPORT OF CIGARETTES RELEASED FROM STORAGE OR SHIPPED INTO CALIFORNIA (If additional space is needed, please photocopy the schedule before making entries or you may download a blank copy of this form at www.boe.ca.gov.) Please read instructions on back before preparing
ACCOUNT NUMBER MANUFACTURER'S NAME PERIOD DUE DATE
BOARD OF EQUALIZATION
A DATE OF DELIVERY OR SHIPMENT
B NAME OF PURCHASER
C DISTRIBUTORS CA ACCOUNT NO. OR EXEMPT GOVT ACCOUNT NO.
D INVOICE OR DOCUMENT NUMBER FOR DELIVERY OR SHIPMENT
E NUMBER OF CIGARETTES (Total sticks)
Attach additional pages if necessary. Make a copy for your records.
BOE-501-MC (BACK) (3-08)
GENERAL The California State Board of Equalization (BOE) is responsible for administering the California Cigarette and Tobacco Products Tax Law, including the distribution of cigarettes. Pursuant to Cigarette and Tobacco Products Tax Regulation 4027, every cigarette manufacturer is required to file with the BOE by the 20th day of each calendar month, a monthly report, of all releases and deliveries of cigarettes or tobacco products in this state and all shipments of cigarettes or tobacco products from a point outside this state to a point within this state made or authorized during the preceding calendar month. Failure to file the report may result in suspension or revocation of a license pursuant to the provisions set forth in section 30148 of the Revenue and Taxation Code. DEFINITIONS Cigarette means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such a roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand. PREPARATION OF SCHEDULE · CompletethisscheduleinfullandmailtotheExciseTaxesDivision,StateBoardofEqualization,POBox 942879, Sacramento, CA 94279-0056. Retain a copy for your files. · Ifmorespaceisneededyoumaycopythisformordownloadacopyfromourwebsiteatwww.boe.ca.gov. · ThisscheduleshouldincludenontaxablesalesofcigarettespursuanttoRevenueandTaxationCodesection 30103 (sales to licensed distributors), sales in interstate or foreign commerce, sales to common carriers engaged in interstate or foreign passenger service (Revenue and Taxation Code section 30104), sales to U.S. Military Exchanges and Commissaries, and sales to the U.S. Veterans Administration (Revenue and Taxation Code sections 30102 and 30105.5). · DistributionsoftaxablecigarettespursuanttoRevenueandTaxationCodesection30008shallbereported onformBOE-501-CD,Cigarette Distributor's Tax Report. · ThegivingawayofuntaxedcigarettesassamplesinthisstateisataxabledistributionpursuanttoRegulation 4081 and shall be reported on form BOE-501-CM, Cigarette Manufacturer's Tax Return of Taxable Distributions in California.
LINE BY LINE INSTRUCTIONS Column A. Enter date of the delivery or shipment of cigarettes into California. Column B. Enter the name of the purchaser. Column C. Enter the California account number (90-XXXXXX) of each distributor or exempt government agency (CE ET 02-XXXXXX). Column D. Enter the invoice or document number associated with the delivery or shipment. Column E. Enter the number of individual cigarettes (stick count) delivered or shipped into California.
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