Form Boe-501-Tf - California Tire Fee Return Page 2
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2BOE-501-TF (BACK) REV. 12 (4-13)
INSTRUCTIONS
CALIFORNIA TIRE FEE 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.
DEFINITIONS
A
new tire
means a pneumatic or solid tire intended for use with on-road or off-road motor vehicles, motorized
equipment, construction equipment or farm equipment that is sold separately from the motorized equipment, or
a new tire sold with a new or used motor vehicle, including the spare tire, construction equipment, or farm
equipment. New tire does not include retreaded, reused, or recycled tires.
New or used motor vehicle means any device by which any person or property may be propelled, moved or
drawn upon a highway, excepting a device moved exclusively by human power or used exclusively upon
stationary rails or tracks.
PENALTY FOR LATE FILING
If your fee is paid after the due date shown on the front of this return, a penalty of 10 percent (0.10) of the total
fee due should be shown on line 6.
PREPARATION OF THE RETURN
Line 1. Enter the total number of new tires sold at retail including new tires sold to the United States
government. Also include the total number of new tires that you purchased without paying the
California Tire Fee and used (self consumed) instead of resold or placed in inventory.
Line 2. Current rate of fee per tire.
Line 3. Enter total amount of fees by multiplying the total number of tires on line 1 by the rate of fee per tire on
line 2.
Line 4. The seller may retain one and a half percent (1.5%) of the fee as reimbursement for any costs
associated with the collection of the fee. Multiply the amount on line 3 by one and a half percent (0.015).
Line 5. Subtract line 4 from line 3 and enter total amount of fees due.
Line 6. If the fee is paid after the due date shown on the front of this return, an additional amount is due for
penalty charges.
Line 7. If the fee is paid after the due date shown on the front of this return, an additional amount is due for
interest charges.
Line 8. Add lines 5, 6, and 7. Enter total amount due and payable, including late filing charges, if applicable.
If you need additional information, please contact the State Board of Equalization, Special Taxes and Fees, P.O. Box
942879, Sacramento, CA 94279-0088. You may also visit the BOE website at
or call the Taxpayer
Information Section at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
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