Fillable Form Boe-663-Acts - California Cigarette Tax Stamp Purchase Order (Page 2 of 2) in pdf

BOE-663-ACTS (BACK) REV. 4 (4-13)

INSTRUCTIONS

CALIFORNIA CIGARETTE TAX STAMP PURCHASE ORDER

Application BOE-400-ACTS to authorize a person to order stamps must be submitted before ordering stamps.

GENERAL INSTRUCTIONS

• Enter the date the cigarette tax stamp order is being submitted.

• Enter the California distributor’s account number for which cigarette tax stamps are being ordered.

• Enter the California distributor’s name and address for which cigarette tax stamps are being ordered.

Please note: The cigarette tax stamps will be delivered to the registered business address of the California distributor

account.

ORDER FORM INSTRUCTIONS

Lines 1-4, Column C.

Enter the quantity of cigarette tax stamp rolls to be ordered.

Lines 1-4, Column E.

Enter the tax value of the cigarette tax stamps ordered by multiplying the quantity

(column C) with the value per roll (column D).

Line 5, Column E.

Add lines 1 through 4 to calculate the total tax value of the cigarette tax stamp order.

Line 6, Column E.

Calculate the discount by multiplying line 5 by 0.0085.

Line 7, Column E.

Subtract line 6 from line 5 to calculate the amount of the cigarette tax stamp order.

Please review your order. If you order the incorrect roll size or denomination, you will have to submit a claim for refund

which may take a minimum of 6 to 8 weeks to process.

Signature Block. The authorized person per completed BOE-400-ACTS MUST complete the signature block area by signing

and printing his or her name, entering his or her user ID, and providing a phone number.

Payment Instructions. Submit your payment to Bank of America.

NOTICE TO DISTRIBUTORS

If purchasing cigarette tax stamps on a deferred payment plan, purchases must be paid in full by the due date specified in

your deferred payment plan. Under a weekly payment plan, payment is due by Wednesday of the week after stamps were

purchased. Under a twice-monthly payment plan, the first payment is due by the 5th of the following month in the amount

of either one-half of the total prior month’s purchase, or the total amount of the prior month’s purchases made between

the 1st and 15th of the prior month, whichever is greater. The second monthly payment (any balance remaining after first

payment) is due by the 25th of the following month. Under a monthly payment plan, payment is due by the 25th of the

following month.

A penalty of ten percent of the amount due plus interest will be charged for late payments (Revenue and Taxation Code

[R & T Code] section 30171). The Board of Equalization (BOE) may suspend, without prior notice, a distributor’s privilege

to purchase stamps on the deferred payment basis or may reduce the amount of permissible deferred payment purchases

fixed for the distributor if the distributor fails to promptly pay for stamps when payment is due (R & T Code section 30170).

Deferred payments cannot be extended for longer periods, or for amounts in excess of the limits set by the BOE.

ORDERING INSTRUCTIONS

You may fax your stamp order to 1-916-327-6235. To ensure your stamp order was received, please call the Stamp Desk

at 1-916-341-6923.

SHIPPING OPTIONS

The cigarette tax stamps will be shipped directly from the stamp manufacturer. You must select one of the two shipping

options available. Only one shipping option per purchase order is allowed. If you require shipping via both methods, you

must submit a separate purchase order for each. If no option is selected, the stamps will be shipped via standard shipping.

Standard Option. All rolls on the purchase order form will arrive within three business days of shipping. There is no additional

charge for this option.

Expedited Option. All rolls on the purchase order form will arrive within one business day of shipping. There is an additional

charge for this option. The additional charge will be billed to you separately and is payable to the stamp manufacturer,

Meyercord. Please contact the manufacturer at 1-630-682-6200 for the expedited shipping charge for your area.

Retain this document for your records.

Form Boe-663-Acts - California Cigarette Tax Stamp Purchase Order Page 2

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