Free Supplier of Motor Vehicle Fuel Tax Return - California


File Size: 397.1 kB
Pages: 9
Date: July 27, 2007
File Format: PDF
State: California
Category: Tax Forms
Author: Fuel Taxes Division
Word Count: 3,376 Words, 20,154 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/pdf/boe501ps.pdf

Download Supplier of Motor Vehicle Fuel Tax Return ( 397.1 kB)


Preview Supplier of Motor Vehicle Fuel Tax Return
BOE-501-PS (S1) REV. 5 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

SUPPLIER OF MOTOR VEHICLE FUEL TAX 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 94279-6135

READ INSTRUCTIONS BEFORE PREPARING

As a supplier of motor vehicle fuel in California, you are required to report all imports, exports, blending, and terminal rack removals of motor vehicle fuel in this state.
REPORT WHOLE GALLONS ONLY

1. Taxable gallons (enter from Tax Computation Worksheet section C, line 3)

1.

2. Rate of tax per gallon

2. $

3. Total tax due (multiply line 1 by line 2)

3. $

4. Penalty (multiply line 3 by 10% (0.10) if payment made or return filed after due date shown above) 4. $ 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

5. $

6. TOTAL AMOUNT DUE AND PAYABLE (add lines 3, 4, and 5)

6. $

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 Controller.
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-PS (S2F) REV. 5 (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

A MOTOR VEHICLE FUEL OTHER THAN AVIATION GASOLINE

B AVIATION GASOLINE

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. Ex-tax gallons of blendstocks resold to persons not furnishing an Exemption Certificate (enter from Schedule 5V) 5. Imports of taxable products below the terminal rack (enter from Schedule 3X) 6. Miscellaneous fuel transactions subject to tax (enter from Schedule S02A) 7. Subtotal of transactions subject to tax (add lines 1 through 6 for each column) 8. TOTAL TRANSACTIONS SUBJECT TO TAX (add line 7, columns A and B)

5 5A 5W

5V

3X S02A

SECTION B. TAX-PAID CREDITS (Total Gallons)

FROM SCHEDULE

A MOTOR VEHICLE FUEL OTHER THAN AVIATION GASOLINE

B AVIATION GASOLINE

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 aviation fuel sold to the Armed Forces of the United States for use in aircraft (enter from Schedule 13C) 4. Other tax-paid credits (enter from Schedule S03A) 5. Subtotal of tax-paid credits (add lines 1 through 4 for each column) 6. TOTAL TAX-PAID CREDITS (add line 5, columns A and B)

13A 13B 13C S03A

BOE-501-PS (S2B) REV. 5 (7-07)

TAX COMPUTATION WORKSHEET (Continued)

SECTION C. TAXABLE GALLONS COMPUTATION

MOTOR VEHICLE FUEL

1. Total gallons from transactions subject to tax (enter from section A, line 8) 2. Less total gallons of tax-paid credits (enter from section B, line 6) 3. TAXABLE GALLONS (subtract line 2 from line 1) This may not be a negative amount. If line 3 is a negative amount, then one or more of the credits in Section B may not be used. If credits are not used, a claim for refund of the tax must be filed with the State Controller. If result is a negative, enter zero. Enter this amount on line 1 on the front of the return.

SECTION D. PREPAYMENT ACCOUNTS ONLY PENALTY AND INTEREST CALCULATION

AMOUNT

1. Total tax due (enter from line 3 on the front of the return) 2. Less tax prepayment (enter amount of tax already paid for the period) 3. Remaining tax due (subtract line 2 from line 1) 4. Penalty (multiply line 3 by 10% (0.10) if payment made or return filed after the due date. Enter this amount on line 4 on the front of the return.) 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

(Enter this amount on line 5 on the front of the return.)

CONTINUED

BOE-501-PS (S3F) REV. 5 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

INSTRUCTIONS SUPPLIER OF MOTOR VEHICLE 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 motor vehicle fuel use this tax return to report the Motor Vehicle Fuel Tax due on motor vehicle fuel, which includes gasoline, gasoline blendstocks, and aviation gasoline. The Motor Vehicle Fuel Tax is imposed on the following activities: removal of motor vehicle fuel from a refinery or terminal rack; importation of motor vehicle fuel outside the bulk transfer/terminal system; removal or sale of motor vehicle fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and removal or sale of blended motor vehicle 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 Motor Vehicle Fuel Tax Law. If you are interested in filing your Supplier of Motor Vehicle 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 motor vehicle fuel in this state. The return and your remittance payable to the State Controller 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. 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 Motor Vehicle Fuel Tax Return; a standard Receipt Schedule and a standard Disbursement Schedule. For detailed information regarding preparation of schedules, see form BOE-810-FTE, available 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.

BOE-501-PS (S3B) REV. 5 (7-07)

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.) All other motor vehicle fuel (gasoline, gasoline blendstocks, and gasohol) and aviation gasoline, must be reported separately in columns A and B, respectively on the worksheet. Add the totals from column 11 on each of the schedules for all other motor vehicle fuel and aviation gasoline to determine the total gallons to be included in each column of the worksheet. A. Taxable Transactions Line 1. Enter the total gallons of motor vehicle 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. Enter the total gallons of motor vehicle fuel sold above the rack to unlicensed parties that were subject to tax during the reporting period by adding the totals from column 11 for each disbursement schedule coded 5A. Line 3. Enter the total gallons of untaxed products blended with or added to motor vehicle fuel resulting in a product which is used as or usable as motor vehicle fuel by adding the totals from column 11 for each disbursement schedule coded 5W. Line 4. Enter the total gallons of ex-tax blendstocks entered, removed from a California terminal rack, or purchased with an exemption certificate and resold to a person not furnishing an exemption certificate by adding the totals from column 11 for each disbursement schedule coded 5V. Line 5. Enter the total gallons of ex-tax motor vehicle 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 for a list of taxable products. Line 6. Enter the total gallons of miscellaneous motor vehicle fuel transactions that are subject to tax by adding the totals from column 11 for each disbursement schedule coded S02A. Line 7. Enter the subtotal of gallons of motor vehicle fuel transactions subject to tax by adding lines 1 through 6 for columns A and B. Line 8. Enter the total gallons of motor vehicle fuel transactions that were subject to tax during the reporting period by adding line 7, columns A and B. 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 motor vehicle fuel 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 motor vehicle 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 aviation fuel sold to the Armed Forces of the United States for use in ships or aircraft by adding the totals from column 11 for each disbursement schedule coded 13C. Line 4. Enter the total gallons of tax-paid motor vehicle fuel allowed to be taken as a tax-paid credit by adding the totals from column 11 for each summary schedule coded S03A. Line 5. Enter the subtotal of tax-paid credits by adding lines 1 through 4 for columns A and B. Line 6. Enter the total gallons that were subject to a credit during the reporting period by adding line 5, columns A and B. Also enter this total on line 2 of section C on the worksheet.

BOE-501-PS (S4F) REV. 5 (7-07)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

C. Taxable Gallons Computation Line 1. Enter the total gallons for transactions subject to tax from section A, line 8. Line 2. Enter the total gallons of tax-paid credits from section B, line 6. Line 3. Enter taxable gallons by subtracting line 2 from line 1. Also enter this total on line 1 on the front of the return. (Taxable gallons may not result in a negative amount. If line 3 is a negative amount, then one or more of the credits in section B may not be used. If credits are not used, a claim for refund of the tax must be filed with the State Controller.) D. Prepayment Accounts - Penalty and Interest Calculation Line 1. Enter the total tax due from line 3 on the front of the return. Line 2. Enter the amount of the tax already paid for the period. Line 3. Enter the remaining tax due by subtracting line 2 from line 1. Line 4. If you file this return or pay your remaining tax due on line 3 after the date shown on the front of this return, you will owe a penalty of 10 percent of the amount of tax due. Multiply the remaining tax due on line 3 by 0.10 and enter here. Enter this amount on line 4 on the front of the return. Line 5. If you are paying the remaining tax due on line 3 after the date shown on the front of this return, you will owe interest. Interest applies for each month, or fraction of a month, that your payment is late. Multiply the remaining tax due on line 3 by the interest rate shown, then multiply the result by the number of months, including any fraction of a month, that has elapsed since the due date and enter the amount here. Also, enter this amount on line 5 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 on which tax applies from section C, line 3 of the Tax Computation Worksheet. Line 2. This is the current rate of tax for motor vehicle fuel. Line 3. Enter the amount of tax due by multiplying line 1 by line 2. 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 remaining tax due. Multiply the tax due on line 3 by 0.10 and enter here. (If your account is a "Tax Prepayment Account," see section D of the Tax Computation Worksheet to calculate the penalty due.) 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 motor vehicle fuel tax by electronic funds transfer (EFT) may also be subject to a 10 percent penalty for failure to pay by EFT (payment 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, including any fraction of a month, that has elapsed since the due date and enter here. (If your account is a "Tax Prepayment Account," see the section D of the Tax Computation Worksheet to calculate the interest due.) Line 6. Enter the total amount due and payable by adding lines 3, 4, and 5. (If your account is a "Tax Prepayment Account," this is the total amount due for the period, including the prepayment. Your payment with this return should only be for the remaining tax due.)

BOE-501-PS (S4B) REV. 5 (7-07)

MOTOR VEHICLE FUEL SCHEDULE CODES/MODE CODES
Disbursement Schedules 5 5A 5V 5W Fuel Removed Subject to Tax Fuel Sold Above the Rack to Unlicensed Parties Ex-tax Gallons of Blendstocks Resold to Persons Not Furnishing an Exemption Certificate Untaxed Products Blended with, or Added to Fuel, Resulting in a Product Which Is Used as, or Is Usable as, a Taxable Fuel Fuel Removed and Exported Tax Exempt Exports Above the Terminal Rack Fuel Removed and Sold to the United States Government Tax Exempt. Only for sales to the Armed Forces of the United States for use in ships or aircraft or for use outside this state tax exempt Gasoline Blendstocks Removed Tax Exempt Not in Connection With a Sale Which Will Not Be Used to Produce Finished Gasoline Gasoline Blendstocks Removed Tax Exempt in Connection With a Sale When the Buyer Has Issued a Certificate Stating the Blendstocks Will Not Be Used to Produce Finished Gasoline 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 Aviation Fuel Sold to the United States Government. You may claim sales of tax-paid aviation fuel to the Armed Forces of the United States for use in ships or aircraft or for use outside this state on Schedule 13C instead of filing a claim for refund from the State Controller. Imports Above the Terminal Rack Imports of Tax-Free Motor Vehicle Fuel Blendstocks to an Approved Refinery or Terminal Imports Below the Terminal Rack

7
7D 8 10Z 10AB 10Y 13A 13B 13C

Receipt Schedules 3A 3B 3X

Summary Code Schedules S02A S03A S05I 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) Miscellaneous Fuel Transactions Subject to Tax Other Tax-Paid Credits Other Exempt Removals

*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 sale is to a licensed Industrial User and the removal is made from a vessel or pipeline; or 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. Motor Vehicle Fuel Product Codes The Motor Vehicle Fuel Tax is imposed on motor vehicle fuel. The law defines motor vehicle fuel to be gasoline and aviation gasoline. Gasoline includes both finished gasoline and gasoline blendstocks. It also includes gasohol. 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-PS (S5) REV. 5 (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-PS (S6) REV. 5 (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 PRINT