Form Boe-501-Ps - Supplier Of Motor Vehicle Fuel Tax Return - 2013 Page 6

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BOE-501-PS (S3B) REV. 9 (4-13)
Preparation of the Tax Computation Worksheet
The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. (This
worksheet should be kept with your records. Do not send the worksheet with your return.) For purposes of this
worksheet, "motor vehicle fuel" includes only gasoline, gasoline blendstocks, and gasohol. Motor vehicle fuel at the
current tax rate and prior tax rate, as well as aviation gasoline, must be reported separately in columns A, B, and C,
respectively, on the worksheet. Add the totals from column 11 on each of the schedules for motor vehicle fuel and aviation
gasoline to determine the total gallons to be included in each column of the worksheet. Refer to BOE-810-FTE,
Instructions for Preparing Motor Fuels Schedules, for detailed instructions on the use of and reporting requirements for
each schedule.
Section A. Taxable Transactions
Line 1. Enter the total gallons of ex-tax motor vehicle fuel and aviation gasoline imported into California below the
terminal rack by adding the totals from column 11 for each receipt schedule coded 3X for taxable products. Refer
to BOE-810-FTA, Product Code Table - Sorted by Product Code Number, or BOE-810-FTB, Product Code Table
- Sorted by Product Description, for a list of taxable products.
Line 2. Enter the total gallons of motor vehicle fuel and aviation gasoline removed from California terminal racks that
were subject to tax during the reporting period by adding the totals from column 11 for each disbursement
schedule coded 5.
Line 3. Enter the total gallons of motor vehicle fuel and aviation gasoline sold above the rack to unlicensed parties by
adding the totals from column 11 for each disbursement schedule coded 5A.
Line 4. Enter the total gallons of motor vehicle fuel and aviation gasoline sold and originating tax collected by adding the
totals from column 11 for each disbursement schedule coded 5H. Note: Schedule 5H is used to offset credits
that would result in a negative tax return. A claim for refund must be filed with the State Controller for any unused
credits.
Line 5. Enter the total gallons of motor vehicle fuel and aviation gasoline used by you during the reporting period by
adding the totals from column 11 for each disbursement schedule coded 5Q.
Line 6. Enter the total gallons of ex-tax blendstocks entered, removed from a California terminal rack, or purchased with
an exemption certificate and resold to a person not furnishing an exemption certificate by adding the totals from
column 11 for each disbursement schedule coded 5V.
Line 7. Enter the total gallons of untaxed products blended with or added to motor vehicle fuel or aviation gasoline
resulting in a product which is used as or is usable as motor vehicle fuel or aviation gasoline by adding the totals
from column 11 for each disbursement schedule coded 5W.
Line 8. Enter the difference between gross gallons sold to customers and net gallons purchased from suppliers by
adding the totals from column 11 for each disbursement schedule coded 5X.
Line 9. Enter the total gallons of miscellaneous motor vehicle fuel and aviation gasoline transactions that are subject to
tax by adding the totals from column 11 for each disbursement schedule coded S02A.
Line 10. Enter the total gallons of motor vehicle fuel and aviation gasoline transactions subject to tax by adding lines 1
through 9 for columns A, B, and C. Also enter this total on line 1, columns A, B, and C, respectively, of section C
of the worksheet.
Section B. Tax-Paid Credits
Line 1. Enter the total gallons of tax-paid motor vehicle fuel and aviation gasoline exported below the California terminal
racks by adding the totals from column 11 for each disbursement schedule coded 13A.
Line 2. Enter the total gallons of tax-paid motor vehicle fuel and aviation gasoline sold to a consulate officer or
employee by credit card by adding the totals from column 11 for each disbursement schedule coded 13B.
Line 3. Enter the total gallons of tax-paid aviation fuel sold to the Armed Forces of the United States for use in aircraft
by adding the totals from column 11 for each disbursement schedule coded 13C.
Line 4. Enter the total gallons of tax-paid motor vehicle fuel sold to train operators by adding the totals from column 11
of Schedule 13G.
Line 5. Enter the total gallons of tax-paid motor vehicle fuel and aviation gasoline used in an exempt manner not
reportable on any other credit schedule by adding the totals from column 11 for each disbursment schedule
coded 13J.
Line 6. Enter the total gallons of tax-paid motor vehicle fuel and aviation gasoline removed from a terminal as a
second taxable event by adding the totals from column 11 for each disbursement schedule coded 13M.
Line 7. Enter the total gallons of tax-paid motor vehicle fuel and aviation gasoline used to manufacture other products
by adding the totals from column 11 for each disbursement schedule coded 13N.
Line 8. Enter the total gallons of tax-paid motor vehicle fuel and aviation gasoline allowed to be taken as a tax-paid
credit by adding the totals from column 11 for each summary schedule coded S03A.
Line 9. Enter the total of tax-paid credits by adding lines 1 through 8 for columns A, B, and C. Also enter these totals on
line 2, columns A, B, and C, of section C on the worksheet.

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