Form Boe501wg - Winegrower Tax Return Page 2
Download a blank fillable Form Boe501wg - Winegrower 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 Boe501wg - Winegrower 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
2
3BOE-501-WG (S1B) REV. 11 (7-07)
SCHEDULE A
SUMMARY OF WINE IN BOND
(TRANSFERRED, EXPORTED, AND IN INVENTORY)
STILL WINE
C
A
B
BULK WINES
OVER 14 PERCENT
SPARKLING WINE
NOT OVER 14 PERCENT
(Gallons)
(Gallons)
(Gallons)
Within California
1a.
Transferred to
1.
other wine cellars
Without California
1b.
2. In bond wine exported
2.
3. Inventory on hand at end of reporting report 3.
STILL WINE
A
B
C
BOTTLED WINES
OVER 14 PERCENT
NOT OVER 14 PERCENT
SPARKLING WINE
(Gallons)
(Gallons)
(Gallons)
Within California
4a.
Transferred to
4.
other wine cellars
Without California
4b.
5. In bond wine exported
5.
6. Inventory on hand at end of reporting report 6.
INSTRUCTIONS - WINEGROWER 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 on wine. The tax rates as they relate to wine are shown on this return.
Report all alcoholic beverages in wine gallons. To convert liters to wine gallons, multiply the quantity in liters by 0.264172.
Round the resulting figure(s) to the nearest gallon.
FILING REQUIREMENTS
Every licensed winegrower or wine blender shall, on or before the fifteenth day of each month, or on or before the fifteenth day
of the month following the close of such other reporting period authorized by the Board, file a tax return of all sales of wine for
the reporting period. A return must be filed each reporting period regardless of whether any tax is due. The report must be
completed in every detail and supported by the necessary supplemental report on form BOE-269-A. A remittance for the
amount due as shown must accompany the return. A duplicate of the return should be retained on the licensed premises for
verification by Board auditors.
INTEREST AND PENALTY FOR LATE FILING
California law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty for late payment
of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and
payable until the date of payment. The penalty for the late filing of this return is $50.00. The penalties imposed shall be limited to
either $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.
CLEAR
PRINT
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial