Form Boe-501-Cd - Cigarette Distributor'S Tax Report Page 4
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5STATE OF CALIFORNIA
BOE-501-CD (S2B) REV. 11 (4-13)
BOARD OF EQUALIZATION
PART 1 - CIGARETTE STOCK AND TAX SUMMARY
General.
Round all quantities to the nearest whole number.
Line 1a.
Enter the total number of cigarettes without stamps affixed that is held in inventory on the first day of the
reporting period.
Line 1b.
Enter the total number of cigarettes with stamps affixed that is held in inventory on the first day of the reporting
period.
Line 1c.
Enter the total number of cigarettes held on the first day of the reporting period by adding lines 1a and 1b of the
report.
Line 2.
Enter the total number of cigarettes received without stamps affixed.
Line 3.
Enter the total number of cigarettes received with stamps affixed.
Line 4.
Line is not used. Do not report a quantity in this line.
Line 5.
Enter the total number of cigarettes to account for, by adding lines 1c through 3.
Line 6a.
Enter the total number of cigarettes without stamps affixed that is held in inventory on the last day of the
reporting period.
Line 6b.
Enter the total number of cigarettes with stamps affixed that is held in inventory on the last day of the reporting
period.
Line 6c.
Enter the total number of cigarettes held in inventory on the last day of the reporting period by adding lines 6a
and 6b.
Line 6d.
Check the box if the inventory amounts reported on lines 6a and 6b are based on a physical inventory. Enter the
date of the physical inventory on the line provided.
Line 7.
Enter the total distributions during the month by subtracting line 6c from line 5.
Line 8a.
Enter the total number of cigarettes sold and shipped in interstate or foreign commerce.
Line 8b.
Enter the total number of cigarettes sold to interstate foreign passenger common carriers.
Line 8c.
Enter the total number of cigarettes sold to U.S. Military exchanges, commissaries, ship stores, and the U.S.
Veterans Administration.
Line 8d.
Enter the total number of cigarettes sold by original importers to licensed distributors.
Line 8e.
Enter the total number of cigarettes, stamps affixed or unaffixed, that were returned to the manufacturer or
importer or were destroyed by casualty or witnessed/approved by the BOE.
Line 8f.
Enter the total number of cigarettes distributed exempt, returned to the manufacturer or importer, or destroyed
by adding lines 8a through 8e.
Line 9.
Enter the total number of taxable cigarette distributions by subtracting line 8f from line 7.
Line 10.
This is the current rate of tax per cigarette.
Line 11.
Enter the tax value of taxable distributions by multiplying line 9 by line 10. Round the calculated amount to the
nearest whole dollar.
Line 12.
Enter the tax value affixed to packages sold from part 2, line 8 of the report.
Line 13.
Enter the difference, if any, between lines 11 and 12 by subtracting line 12 from line 11.
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