Form Boe-501-Mj - Aircraft Jet Fuel Dealer Tax Return Page 3
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12BOE-501-MJ (S3F) REV. 8 (7-07)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
INSTRUCTIONS
AIRCRAFT JET FUEL DEALER 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 INFORMATION
Every dealer 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. If you sell ex-tax aircraft jet fuel to other
aircraft jet fuel dealers, obtain the aircraft jet fuel account number from each purchaser. If you purchase aircraft jet
fuel ex-tax from an aircraft jet fuel dealer, provide the dealer with your aircraft jet fuel account number.
FILING REQUIREMENTS
If you are required to register as an aircraft jet fuel dealer, you must file an Aircraft Jet Fuel Dealer Return, Inventory
Accountability Worksheet (tax return) and supporting schedules with the State Board of Equalization (Board) on a monthly
basis. The tax return and any remittance owing, which must be made payable to the State Controller, 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. Please do not send in
blank schedules.
ACCOUNTABILITY
You must report all transactions required by this tax return on the supporting schedules. The Board will be comparing the
information reported on your schedules with information 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.
PREPARATION OF SCHEDULES AND INVENTORY ACCOUNTABILITY WORKSHEET
There are supporting schedules and an Inventory Accountability Worksheet included with every Aircraft Jet Fuel Dealer Tax
Return. Please complete the appropriate schedules. Totals for Schedules A and B are carried forward to prepare the
Inventory Accountability Worksheet. Totals for Schedules C, D, E, F, G, and H 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 or Terminal
Control Number (TCN), (4) Invoice Date, (5) Invoice Number, and (6) Billed Gallons.
SCHEDULE C - Aircraft Jet Fuel Sold to the Armed Forces of the United States
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. You should keep an exemption
certificate on file for each common carrier listed on Schedule E (see Regulation 1137). Please obtain the Certificate of Public
Convenience and Necessity issued by the U.S. Department of Transportation. (This is different than the FAA Air Carrier
Certificate) from each common carrier to support the tax exempt purchase. 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 or Terminal Control Number (TCN), (4) Invoice
Date, (5) Invoice Number, and (6) Billed Gallons.
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