Tobacco Products Distributor Tax Return
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3BOE-501-CT (S1F) REV. 13 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN
BOE USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
BOARD OF EQUALIZATION
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-6069
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL
The State Board of Equalization (BOE) administers the California Cigarette and Tobacco Products Surtax Law. This law imposes a
tax upon the distribution of tobacco products based on the wholesale cost of these products. The rate is determined annually by
the BOE and is equivalent to the combined rate of tax imposed on cigarettes.
1A Check this box if you did not have any sales of roll-your-own tobacco from nonparticipating manufacturers for this
reporting period.
TOBACCO PRODUCTS TAX LIABILITY
1. Wholesale cost of all tobacco products distributed
1.
$
EXEMPT DISTRIBUTIONS (see instructions)
2. Interstate or foreign commerce
2.
$
3. Interstate or foreign passenger common carriers
3.
$
4. Other exemptions (see instructions)
$
4.
5.
5. Credit on returned tobacco products where you reported tax for a
$
prior reporting period
6. Total exempt distributions (add lines 2 thru 5)
6.
$
7. Taxable distributions (line 1 minus line 6)
7.
$
8. Tax rate
8.
9. Total amount of tax due for tobacco products (multiply line 7 by line 8)
9.
$
10. Penalty [multiply line 9 by 10% (0.10) if payment is made after due
10.
$
PENALTY
date shown above]
11.
INTEREST:
One month's interest is due on tax for each month or fraction of a month that payment is
11.
$
INTEREST
delayed after the due date. The adjusted monthly interest rate is
12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)
12.
$
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
Make check or money order payable to State Board of Equalization.
Always write your account number on your check or money order. Make a copy of this document for your records.
BOE-501-CTT, Tobacco Schedule T, must be attached only if line 1A is not checked.
CLEAR
PRINT
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