Form Boe-501-Ps - Supplier Of Motor Vehicle Fuel Tax Return - 2013 Page 5
Download a blank fillable Form Boe-501-Ps - Supplier Of Motor Vehicle Fuel Tax Return - 2013 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-501-Ps - Supplier Of Motor Vehicle Fuel Tax Return - 2013 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
2
3
4
5
6
7
8BOE-501-PS (S3F) REV. 9 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
INSTRUCTIONS
SUPPLIER OF MOTOR VEHICLE FUEL 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 1-855-292-8931. Mandatory EFT accounts must pay by EFT or ePay. Be sure to sign and mail
your return.
General Information
Suppliers of motor vehicle fuel use this tax return to report the Motor Vehicle Fuel Tax due on motor vehicle fuel, which
includes gasoline, gasoline blendstocks, and aviation gasoline. The Motor Vehicle Fuel Tax is imposed on the following
activities: removal of motor vehicle fuel from a refinery or terminal rack; importation of motor vehicle fuel outside the bulk
transfer/terminal system; removal or sale of motor vehicle fuel to an unlicensed person unless there was a prior taxable
removal, entry, or sale; and removal or sale of blended motor vehicle fuel outside the bulk transfer/terminal system. All
transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the
Motor Vehicle Fuel Tax Law.
Note: Effective July 1, 2010, the motor vehicle fuel tax rate may be adjusted annually. Do to this annual adjustment, you
may have transactions at multiple rates. The effective date of any future rate change will be July 1.
If you are interested in filing your Supplier of Motor Vehicle Fuel Tax Return electronically with the BOE, please contact us
1-800-400-7115 (TTY:711) or visit our website at /elecsrv/efiling/efilemotorfuels.htm for more information.
To obtain the latest information on any product codes or if you need help completing this form, please call us or visit the
BOE's website at /sptaxprog/spftdmfuels.htm.
Filing Requirements
You must file a tax return with the BOE on which you report, on a monthly basis, activities such as importing and
exporting above and below the terminal rack, blending, and refinery or terminal rack removals of motor vehicle fuel in this
state. The return and your payment, made payable to the State Controller, for the amount due must be submitted on or
before the last day of the calendar month following the reporting period to which it relates. Paying your tax or filing your
return after the due date may result in interest and penalty charges. You must file a 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 return, you must first complete the applicable schedules and the Tax Computation
Worksheet.
Accountability
It is important that you report all transactions that you are required to report on this return and the supporting schedules.
The BOE will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your
imports of products will be compared to exports reported to the BOE by other states. Failure to report fully may result in
the BOE contacting you to determine why your reports differ from reports submitted by third parties, such as the terminal
operators.
Preparation of Schedules
There are two types of supporting schedules included with every Supplier of Motor Vehicle Fuel Tax Return; a standard
Receipt Schedule and a standard Disbursement Schedule. For detailed information regarding preparation of
schedules, see BOE-810-FTE, Instructions for Preparing Motor Fuels Schedules, available on our website at
/pdf/boe810fte.pdf.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial