Form Boe-501-Dd - Supplier Of Diesel Fuel Tax Return - State Of California Page 5

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STATE OF CALIFORNIA
BOE-501-DD (S4F) REV. 4 (4-03)
BOARD OF EQUALIZATION
B. Tax-Paid Credits
Line 1. Enter the total gallons of tax-paid diesel exported below the California terminal racks by adding the totals of line
11 from all disbursement schedules 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 of line 11 from all disbursement schedules coded 13B.
Line 3. Enter the total gallons of tax-paid diesel fuel sold to the United States Government by adding the totals of line 11
from all disbursement schedules 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 of line 11 from all disbursement schedules coded 13D.
Line 5. Enter the total gallons of tax-paid diesel fuel sold to exempt bus operators by adding the totals of line 11 from all
disbursement schedules coded 13E.
Line 6. Enter the total gallons of tax-paid diesel fuel sold to train operators by adding the totals of line 11 from all
disbursement schedules 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 of
line 11 from all disbursement schedules 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 section C, line 2 of the worksheet.
C. Taxable Gallons Computation
Line 1. Enter the total transactions subject to tax from section A, line 5.
Line 2. Enter the total 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 are paying your tax on line 3 after the due date shown on the front of this return, you will owe a penalty of
10 percent of the amount of the remaining tax due. Multiply the tax due on line 3 by 0.10 and enter here.
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.

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