Form Boe-501-Mj - Dealer Of Aircraft Jet Fuel Tax Return Page 3
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12BOE-501-MJ (S3F) REV. 4 (7-02)
STATE OF CALIFORNIA
BOARD OF
EQUALIZATION
INSTRUCTIONS
DEALER OF AIRCRAFT JET FUEL TAX RETURN
GENERAL INFORMATION
Dealers of aircraft jet fuel will use this tax return to remit the tax imposed on the sale of aircraft jet fuel to an aircraft jet fuel
user or on the use of aircraft jet fuel by the dealer as an aircraft jet fuel user.
FILING REQUIREMENTS
You must file a tax return and supporting schedules with the Board of Equalization (Board) on a monthly basis. The tax
return and the 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 tax return after the due date
will result in interest and penalty charges. You must file a tax 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 tax return, you must first complete the applicable schedules.
ACCOUNTABILITY
It is important that you report all transactions required by this tax return and supporting schedules. The Board will be
comparing your reports with those provided by third parties. We will also be comparing your imports and exports of aircraft
jet fuel against imports and exports reported to us by other states. Accurate reporting will help ensure that you are not
subject to unexpected billings.
PREPARATION OF SCHEDULES
There are supporting schedules included with every Dealer of Aircraft Jet Fuel Tax Return. Please complete the appropriate
schedules. Totals for Schedules A and B are carried forward to prepare the Inventory Accountability. Totals for Schedules C,
D, E, F, and G are carried forward to the face of the tax return. Photocopy schedules as needed.
SCHEDULE A - Instate Purchases
Use this schedule to report the total gallons of aircraft jet fuel you purchased from suppliers located in the state of
California. For each supplier, list the total gallons of aircraft jet fuel purchased for the month.
SCHEDULE B - Imports of Aircraft Jet Fuel
Use this schedule to report the gallons of aircraft jet fuel you imported from other states. Enter (1) Acquired from (Seller's
Name and Address), (2) Mode, (3) Point of Origin must be a valid two-character Postal Service abbreviation (obtain from
attached list of valid abbreviations) or Terminal Control Number (TCN), (4) Invoice Date, (5) Invoice Number, and (6) Billed
Gallons.
SCHEDULE C - Aircraft Jet Fuel Sold to the United States Armed Forces
Use this schedule to report gallons of aircraft jet fuel sold to the United States Armed Forces. For each branch of the United
States Armed Forces, list the total gallons of aircraft jet fuel sold for the month.
SCHEDULE D - Aircraft Jet Fuel Sold to Aircraft Manufacturers
Use this schedule to report gallons of aircraft jet fuel sold to a person engaged in the business of constructing or
reconstructing by manufacture or assembly of completed aircraft, or modifying, overhauling, repairing, maintaining, or
servicing aircraft. Include any gallons of aircraft jet fuel you used as an aircraft manufacturer. For each aircraft manufacturer,
list the total gallons of aircraft jet fuel sold for the month.
SCHEDULE E - Aircraft Jet Fuel Sold to Air Common Carriers
Use this schedule to report gallons of aircraft jet fuel sold to an air common carrier engaged in the business of transporting
persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the
authority of the laws of California, of the United States or of any foreign government. For each common carrier, list the total
number of gallons of aircraft jet fuel sold for the month.
SCHEDULE F - Aircraft Jet Fuel Exported
Use this schedule to report exports of aircraft jet fuel. Enter (1) Sold to (Purchaser's Name and Address), (2) Mode, (3) Point
of Destination must be a valid two-character Postal Service abbreviation (obtain from attached list of valid abbreviations) or
Terminal Control Number (TCN), (4) Invoice Date, (5) Invoice Number, and (6) Billed Gallons.
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