BOE-501-PS (S2B) REV. 9 (4-13)
TAX COMPUTATION WORKSHEET
(B)
(A)
(C)
MOTOR
MOTOR
AVIATION
VEHICLE
VEHICLE
GASOLINE
SECTION C. TAXABLE GALLONS COMPUTATION
FUEL
FUEL
AT PRIOR
AT CURRENT
RATE
RATE
1. Total gallons from transactions subject to tax (enter from section A, line 10
for each column)
2. Total tax-paid gallons claimed for credit
(enter from section B, line 8 for each column)
3. TAXABLE GALLONS (subtract line 2 from line 1) This may not result
in a negative tax due amount. If the total of line 3, columns A, B, and
C results in a negative tax due amount, then one or more of the credits
in section B must be offset on Schedule 5H. Credits offset on
Schedule 5H must be claimed as a refund of the tax which is filed with
the State Controller. Otherwise enter these amounts in columns A, B,
and C on line 1 on the front of the return.
MOTOR VEHICLE
SECTION D. PREPAYMENT ACCOUNTS ONLY
FUEL AND
PENALTY AND INTEREST CALCULATION AMOUNT
AVIATION
GASOLINE
1. Total tax due (enter from line 4 on the front of the return)
2. Tax prepayment (enter amount of tax already paid for the period)
3. Remaining tax due (subtract line 2 from line 1)
4. Penalty (multiply line 3 by 10% (0.10) if payment made or return filed after
the due date. Enter this amount on line 5 on the front of the return.)
5. INTEREST:
One month's interest is due on tax for each month or fraction of a
month that payment is delayed after the due date. The adjusted monthly interest
rate is
(Enter this amount on line 6 on the front of the return.)
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