Free Supplier of Diesel Fuel Tax Return - BOE-501-DD - California

BOE-501-DD (S1) REV. 6 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SUPPLIER OF DIESEL FUEL TAX RETURN DUE ON OR BEFORE

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

[ FOID

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YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION FUEL TAXES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6161
READ INSTRUCTIONS BEFORE PREPARING

As a supplier of diesel fuel in California, you are required to report all imports, exports, blending, and terminal rack removals of diesel fuel in this state. You are also required to report all imports, exports, and sales of jet fuel or kerosene.

REPORT WHOLE GALLONS ONLY

1. Gallons for which tax applies or refund due (enter from Tax Computation Worksheet section C, line 3) 2. Rate of tax per gallon 3. Amount of tax due or refund claimed (multiply line 1 by line 2. Enter amount of refund as a negative number.) 4. Penalty (multiply line 3 by 10% (0.10) if payment made or return filed after due date shown above.) 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

1. 2. 3. 4. 5. 6. $ $ $ $ $

6. TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 3, 4, and 5 if tax is due. If claiming a refund, enter the amount from line 3 as a negative number.)

IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [ ] CERTIFICATION I hereby consent to disclose and authorize the Board to release, as necessary, certain otherwise confidential transaction information regarding volumes, invoice numbers, bills-of-lading, locations, dates, or method of delivery of reportable products to any person identified by me in this return as being involved in a reported transaction for the sole purpose of verifying the accuracy of the reportable product transaction information concerning my transactions with such person as reported in this return. I hereby certify that this return, including all 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

Make check or money order payable to the State Board of Equalization.
Always write your account number on your check or money order. Make a copy of this document and the accompanying schedules for your records.

BOE-501-DD (S2) REV. 6 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

TAX COMPUTATION WORKSHEET
Use this worksheet to help you complete your return and calculate the tax due. Do not send this worksheet with your return.

SECTION A. TAXABLE TRANSACTIONS (Total Gallons)

FROM SCHEDULE

DIESEL FUEL

1. Fuel removed subject to tax (enter from Schedule 5) 2. Fuel sold above the rack to unlicensed parties (enter from Schedule 5A) 3. Untaxed products blended with, or added to fuel, resulting in a product which is used as, or is usable as a taxable fuel (enter from Schedule 5W) 4. Imports of taxable diesel fuel below the terminal rack (enter from Schedule 3X) 5. Miscellaneous fuel transactions subject to tax (enter from Schedule S02A) 6. TOTAL TRANSACTIONS SUBJECT TO TAX (add lines 1 through 5)

5 5A 5W

3X S02A

SECTION B. TAX-PAID CREDITS (Total Gallons)

FROM SCHEDULE

DIESEL FUEL

1. Tax-paid fuel exported (enter from Schedule 13A) 2. Tax-paid fuel sold to a consulate officer or employee by credit card (enter from Schedule 13B) 3. Tax-paid fuel sold to the United States Government (enter from Schedule 13C) 4. Tax-paid fuel sold for use on farms (enter from Schedule 13D) 5. Tax-paid fuel sold to exempt bus operators (enter from Schedule 13E) 6. Tax-paid fuel sold to train operators (enter from Schedule 13G) 7. Total other tax-paid credits (enter totals from Schedules S03A and S04) 8. TOTAL TAX-PAID CREDITS (add lines 1 through 7)

13A 13B 13C 13D 13E 13G S03A S04

SECTION C. TAXABLE GALLONS COMPUTATION

GALLONS

1. Total gallons from transactions subject to tax (enter from section A, line 6) 2. Less total gallons of tax-paid credits (enter from section B, line 8) 3. TAXABLE GALLONS (subtract line 2 from line 1. This may be a negative amount. Enter this amount on line 1 on the front of the return.)

CONTINUED

BOE-501-DD (S3F) REV. 6 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

INSTRUCTIONS SUPPLIER OF DIESEL FUEL 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 Information Suppliers of diesel fuel will use this tax return to report the Diesel Fuel Tax due on (undyed) diesel fuel. The Diesel Fuel Tax is imposed on the following activities: removal of diesel fuel from a refinery or terminal rack; importation of diesel fuel outside the bulk transfer/terminal system; removal or sale of diesel fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and removal or sale of blended diesel fuel outside the bulk transfer/terminal system. All transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the Diesel Fuel Tax Law. Dyed diesel fuel is not subject to tax unless it is used to operate a motor vehicle on a highway, however it is subject to all of the reporting requirements applicable to undyed diesel fuel. If you are interested in filing your Supplier of Diesel Fuel Tax Return electronically with the State Board of Equalization (Board), please contact the Fuel Taxes Division at 916-322-9669. To obtain the latest information on any product codes or if you need help completing this form, please call us at 916-322-9669 or visit the Board's website at www.boe.ca.gov/sptaxprog/spftdmfuels.htm. Filing Requirements You must file a tax return with the Board on which you report on a monthly basis activities such as importing and exporting above and below the terminal rack, blending, and refinery or terminal rack removals of diesel fuel in this state. You are also required to report jet fuel and kerosene imported, exported, and sold during the reporting period. The return and your remittance made payable to the Board for the amount due must be filed on or before the last day of the calendar month following the reporting period to which it relates. Paying your tax or filing your return after the due date may result in interest and penalty charges. You must file a return even if no tax is due for the reporting period. Your tax return is not considered valid unless it is signed and dated in the space provided at the bottom of the first page. To prepare the return, you must first complete the applicable schedules and the Tax Computation Worksheet. Accountability It is important that you report all transactions that you are required to report on this return and the supporting schedules. The Board will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your imports of products will be compared to exports reported to the Board by other states. Dyed diesel fuel, jet fuel, and kerosene are reportable products on this return, even when there is no diesel fuel tax due upon removal or sale of these products. Failure to report fully may result in the Board contacting you to determine why your reports differ from reports submitted by third parties, such as the terminal operators. Preparation of Schedules There are two types of supporting schedules included with every Supplier of Diesel Fuel Tax Return; a standard Receipt Schedule and a standard Disbursement Schedule. For detailed information regarding preparation of schedules, see form BOE-810-FTE, on our website at www.boe.ca.gov/sptaxprog/pdf/boe810fte.pdf. Refer to the section titled "Completion of Schedules" for instructions for completing schedules and information regarding specific schedules. Summary Code Schedules Summary code schedules are used to report transactions that are not required to be reported in detail on one of the schedules described. Use a Disbursement Schedule to report these summary items. For each summary code schedule, enter the schedule code, product code, mode code (the mode code on all summary schedules should be CE), and the total billed gallons.

Preparation of the Tax Computation Worksheet
The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. (This worksheet should be kept with your records. Do not send the worksheet with your return.) Add the totals of column 11 on each of the schedules for diesel fuel to determine the total gallons to be included on the worksheet. A. Taxable Transactions

Line 1. Enter the total gallons of diesel fuel removed from California terminal racks that were subject to tax during the reporting period by adding the totals from column 11 for each disbursement schedule coded 5. Line 2. Line 3. Enter the total gallons of diesel fuel sold above the rack to non-licensed parties that were subject to tax during the reporting period by adding the totals from column 11 for each disbursement schedule coded 5A. Enter the total gallons of untaxed products blended with or added to diesel fuel resulting in a product which is used as or usable as diesel fuel by adding the totals of column 11 for each disbursement schedule coded 5W.

BOE-501-DD (S3B) REV. 6 (7-07)

Line 4. Enter the total gallons of ex-tax diesel fuel imported into California below the terminal rack by adding the totals from column 11 for each receipt schedule coded 3X for taxable products. Refer to forms BOE-810-FTA or BOE-810-FTB to identify taxable products. Line 5. Enter the total gallons of miscellaneous diesel fuel transactions that are subject to tax by adding the totals from column 11 for each disbursement schedule coded S02A. Line 6. Enter the total gallons of diesel fuel transactions that were subject to tax during the reporting period by adding lines 1 through 5. Also, enter this total on line 1 of section C of the worksheet. B. Tax-Paid Credits

Line 1. Enter the total gallons of tax-paid diesel exported below the California terminal racks by adding the totals from column 11 for each disbursement schedule coded 13A. Line 2. Enter the total gallons of tax-paid diesel fuel sold to a consulate officer or employee by credit card by adding the totals from column 11 for each disbursement schedule coded 13B. Line 3. Enter the total gallons of tax-paid diesel fuel sold to the United States Government by adding the totals from column 11 for each disbursement schedule coded 13C. Line 4. Enter the total gallons of tax-paid diesel fuel sold to a person who uses the fuel for farming purposes by adding the totals from column 11 for each disbursement schedule coded 13D. Line 5. Enter the total gallons of tax-paid diesel fuel sold to exempt bus operators by adding the totals from column 11 for each disbursement schedule coded 13E. Line 6. Enter the total gallons of tax-paid diesel fuel sold to train operators by adding the totals from column 11 for each disbursement schedule coded 13G. Line 7. Enter the total gallons of other tax-paid diesel fuel allowed to be taken as a tax-paid credit by adding the totals from column 11 for each disbursement schedule coded S03A and S04. Line 8. Enter the total gallons of tax-paid diesel fuel transactions that were subject to a credit during the reporting period by adding lines 1 through 7. Also, enter this total on line 2 of section C of the worksheet. C. Taxable Gallons Computation

Line 1. Enter the total transactions subject to tax from section A, line 6. Line 2. Enter the total gallons of tax-paid credits from section B, line 8. Line 3. Enter taxable gallons by subtracting line 2 from line 1 (this may be a negative amount). Also, enter this total on line 1 on the front of the return.

Preparation of the Return
Before completing the return, prepare the applicable receipt, disbursement, and summary schedules and the Tax Computation Worksheet. Line 1. Enter the total gallons for which tax applies or a refund is due from section C, line 3 of the Tax Computation Worksheet. Line 2. This is the current rate of tax for diesel fuel. Line 3. Enter the amount of tax due or amount of refund claimed by multiplying line 1 by line 2. If claiming a refund, enter the amount claimed as a negative number. 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 penalty of 10 percent of the amount of tax due. Multiply the tax due on line 3 by 0.10 and enter here. Returns and payments must be postmarked or received on or before the due date of the return to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received on the next business day will be considered timely. Businesses required to pay diesel fuel tax by electronic funds transfer (EFT) may also be subject to a 10 percent penalty for failure to pay by EFT (payment made by check, for example). However, 10 percent is the maximum penalty applied to late returns and payments. Line 5. If you are paying your tax on line 3 after the date shown on the front of this return, you will owe interest. The interest rate noted on the front of this return applies for each month, or fraction of a month, that your payment is late. Multiply the tax due on line 3 by the interest rate shown, then multiply the result by the number of months, or fraction of a month, that have elapsed since the due date and enter here. Line 6. Enter the total amount due and payable by adding lines 3, 4, and 5. If claiming a refund, enter the amount of refund claimed from line 3 as a negative number.

BOE-501-DD (S4) REV. 6 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

DIESEL FUEL SCHEDULE CODES/MODE CODES
Disbursement Schedules

5 5A 5W
6F 7 7D 7F 8 10C 10I 10Y 13A 13B 13C 13D 13E 13G

Fuel Removed Subject to Tax Fuel Sold Above the Rack to Unlicensed Parties Untaxed Products Blended with, or Added to Fuel, Resulting in a Product Which Is Used as, or Is Usable as, a Taxable Fuel Reportable Products Removed Not Subject to the Diesel Fuel Tax Fuel Removed and Exported Tax Exempt Exports Above the Terminal Rack Exports of Reportable Products Below the Terminal Rack Fuel Removed and Sold to the United States Government Tax Exempt Fuel Removed and Sold to Exempt Bus Operators Tax Exempt Fuel Removed and Sold for Use on Farms Tax Exempt Fuel Removed and Sold to Train Operators Tax Exempt Tax-Paid Fuel Exported Tax-Paid Fuel Sold to a Consulate Officer or Employee by Credit Card Tax-Paid Fuel Sold to the United States Government Tax-Paid Fuel Sold for Use on Farms Tax-Paid Fuel Sold to Exempt Bus Operators Tax-Paid Fuel Sold to Train Operators

Receipt Schedules 3A 3X Imports Above the Terminal Rack Imports Below the Terminal Rack

Summary Code Schedules S02A S03A S04 S05I Miscellaneous Fuel Transactions Subject to Tax Other Tax-Paid Credits Bad Debt Write-Off Other Exempt Removals

Mode Codes B CE GS J PL R *RT S Barge Summary Information Gas Station Truck Pipeline Rail Removal from Terminal Ship (Ocean Marine Vessel)

*RT - Removal from Terminal (other than by truck or rail) for sale or consumption. A Supplier should use this code when a sale or transfer is made within the bulk transfer/terminal system to an unlicensed customer; when the removal is made from a vessel and the fuel will be consumed in the operation of the vessel; when the disbursement is from a hydrant system at an airport, or when the disbursement is from qualifying truck removals at a secured airport. Diesel Fuel Product Codes The Diesel Fuel Tax is imposed on any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel powered highway vehicle. To obtain the latest information on any product codes or if you need help completing this form, please call us at 916-322-9669 or visit the Board's website at www.boe.ca.gov/sptaxprog/spftdmfuels.htm.

BOE-501-DD (S5) REV. 6 (7-07)

STATE OF CALIFORNIA

RECEIPT SCHEDULE
(If additional space is needed, please photocopy the schedule before making entries.)
(a) COMPANY NAME (b) ACCOUNT NUMBER (c) SCHEDULE CODE (d) PRODUCT CODE

BOARD OF EQUALIZATION Page of

(e) MONTH/YEAR

(1) CARRIER NAME

(2) CARRIER FEIN

(3) MODE

(4) POINT OF
(TCN or State/Province)

ORIGIN

DESTINATION
(TCN or State/Province)

(5) ACQUIRED FROM (Seller's Name)

(6) SELLER'S FEIN

(7) DOCUMENT DATE

(8) DOCUMENT NUMBER

(9) NET GALLONS

(10) GROSS GALLONS

(11) BILLED GALLONS

TOTAL

BOE-501-DD (S6) REV. 6 (7-07)

STATE OF CALIFORNIA

DISBURSEMENT SCHEDULE
(If additional space is needed, please photocopy the schedule before making entries.)
(a) COMPANY NAME (b) ACCOUNT NUMBER (c) SCHEDULE CODE (d) PRODUCT CODE

BOARD OF EQUALIZATION Page of

(e) MONTH/YEAR

(1) CARRIER NAME

(2) CARRIER FEIN

(3) MODE

(4) POINT OF
(TCN or State/Province)

(5) BUYER'S NAME

ORIGIN

DESTINATION
(TCN or State/Province)

(6) BUYER'S FEIN

(7) DOCUMENT DATE

(8) DOCUMENT NUMBER

(9) NET GALLONS

(10) GROSS GALLONS

(11) BILLED GALLONS

TOTAL
CLEAR
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