Form Boe-501-Dc - Common Carriers Tax Return Page 2
Download a blank fillable Form Boe-501-Dc - Common Carriers Tax Return in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Boe-501-Dc - Common Carriers Tax Return with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2BOE-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
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
= .000264172 gallons
2. One liter
= .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.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial