Form Boe-318 - Claim For Refund And Irrevocable Election To Apply Credits Against Qualified Sales And Use Tax - 2012
Download a blank fillable Form Boe-318 - Claim For Refund And Irrevocable Election To Apply Credits Against Qualified Sales And Use Tax - 2012 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-318 - Claim For Refund And Irrevocable Election To Apply Credits Against Qualified Sales And Use Tax - 2012 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-318 (FRONT) REV. 1 (10-12)
STATE OF CALIFORNIA
CALIFORNIA FILM AND TELEVISION TAX CREDIT
BOARD OF EQUALIZATION
Claim for Refund and Irrevocable Election to Apply Credits Against Qualified Sales and Use Tax
If you have been issued or assigned certified tax credits from the California Film Commission (CFC), you must complete this form to
claim those credits against qualified sales and use taxes. Note that making this election will prohibit future application of these credits
against your California franchise or income tax liability.
I hereby certify that I am a (check one):
Qualified taxpayer with unused certified credits issued by the CFC
Qualified taxpayer’s affiliate that has been assigned unused certified credits according to subdivision (c)(1) of Revenue and
Taxation Code section 23685
SECTION I
TAX CREDIT CERTIFICATE # (attach copy of Certified Form M, Tax Credit Certificate)
PRODUCTION TITLE
PRE-PRODUCTION START DATE
POST-PRODUCTION END DATE
TAX CREDIT ALLOCATION AMOUNT SHOWN ON TAX CREDIT CERTIFICATE FROM CFC
$
.00
Affiliates: Enter the amount of the certified credit assigned to you by the qualified taxpayer from the
above referenced Tax Credit Certificate (attach copy of FTB 3541, California Motion Picture and
$
.00
Television Production Credit, showing the credit assignment).
SECTION II
Applicable Qualified Sales and Use Tax Paid during the Initial Refund Period Described in
Revenue and Taxation Code section 6902.5(d)(1).
If this is a claim for refund for qualified taxes paid during the initial refund period, enter:
a.
The amount of qualified sales and use tax you paid to the Board of Equalization (BOE) during
the initial refund period to which you elect to apply your unused certified credits. The initial
refund period begins on the first day of the calendar quarter before the quarter during which pre-
production began and ends on the due date you were required to file your most recent sales and
use tax return with BOE.
$
.00
b.
The periods of the Sales and Use Tax return(s) related to your claim. The claimed tax to be
refunded was included on returns filed for the period
to
.
Applicable Qualified Sales and Use Tax Imposed for the Secondary Refund Period Described
in Revenue and Taxation Code section 6902.5(e).
If you have elected not to claim a refund for the initial refund period, or you claimed a refund for the
initial period and you still have unused certified credits available, you may elect to apply your unused
excess credits against qualified taxes imposed on you during the secondary refund period that you
have paid to the BOE. The secondary refund period includes the five years following the end of the
initial period.
If this is a claim for refund for the secondary refund period, enter:
a.
The amount of qualified tax imposed on you during the secondary refund period and paid to the
$
.00
BOE to which you elect to apply your unused excess credits.
c.
The periods of the Sales and Use Tax return(s) related to your claim. The claimed tax to be
refunded was included on returns filed for the period
to
.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial