Form Boe-501-Dc - Common Carriers Tax Return - Board Of Equalization - California Page 2
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2BOE-501-DC (BACK) REV. 8 (3-11)
INSTRUCTIONS - COMMON CARRIERS TAX RETURN
Payments: You can make your payment by paper check, Online ACH Debit (ePay) or by credit card. To use
ePay, go to our website at , click on the eServices tab and log in to make a payment. To pay
by credit card, go to our website or call 800-272-9829. Mandatory EFT accounts must pay by EFT or ePay.
Be sure to sign and mail your return.
GENERAL
The California State Board of Equalization (BOE) 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 BOE.
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 BOE 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 BOE in
Sacramento.
If you need additional information, please contact the State Board of Equalization, Special Taxes and Fees, P.O. Box 942879,
Sacramento, CA 94279-0088. You may also visit the BOE website at or call the Taxpayer Information Section
at 800-400-7115 (TTY: 711); from the main menu, select the option Special Taxes and Fees.
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