Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules (Page 3 of 11) in pdf

BOE-810-CTE REV. 1 (4-13)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

Overview of Cigarette Tax Schedules

Purpose of Cigarette Schedules

Schedules provide the detail needed by cigarette taxpayers and reporters (filers) to meet their reporting requirements. Schedules are

required for the completion of all tax forms. Schedules must be filed at the same time the tax form filing is made. Tax forms without

schedules are not considered filed. Board of Equalization (BOE) staff uses the information on the schedules to verify that information

pertaining to transactions between companies is properly reported.

Uniformity

The BOE has created uniform forms, schedules, mode codes, and accepted Universal Product Codes (UPC). By using uniform forms

and codes, the BOE simplifies cigarette reporting, minimizes industry costs, and ensures that information can be readily exchanged

between other government agencies and the BOE. All required data must be presented in the format specified by the BOE.

Who is Required to File Schedules

The following table specifies the type of filer, the form number, and the name of the tax form for which supporting schedules are

required to be filed.

TYPE OF FILER

FORM NUMBER

RETURN/REPORT

Cigarette Distributor (CR)

BOE-501-CD

Cigarette Distributor’s Tax Report

Cigarette Manufacturer’s Tax Return of Taxable Distributions in

Cigarette Manufacturer (CM)

BOE-501-CM

California

How to File

The forms listed above are eligible to be filed electronically as part of the Cigarette Tax Electronic Filing Program. Additional information

on the Cigarette Tax Electronic Filing Program is available on the BOE website at

Cigarette Tax Schedules

The BOE-810-CTF, Cigarette Tax Disbursement Schedule and/or the BOE-810-CTI, Cigarette Tax Receipt Schedule, must be used

for meeting the reporting requirements of the type of filer. Use the applicable schedule codes to identify each of the activities being

reported. The schedules are available on the BOE website at

II.

Completion of the Cigarette Tax Disbursement Schedule

General Information

The BOE-810-CTF, Cigarette Tax Disbursement Schedule, is used to report transaction level detail of cigarette distributions. Paper

filers must begin a new page each time the schedule code provided in field (d) or the buyer information provided in fields (f) through (l)

of the header section changes.

The location identifiers used in this document refer to fields on the paper forms. However, the same fields exist on electronic forms

and the same requirements also apply to the electronic form. Contact the BOE if you have questions about reporting requirements.

Schedule Codes

Schedule codes are used to identify the activity being reported. Filers provide the appropriate schedule codes by filling in field (d), of

the header section, when completing the Cigarette Tax Disbursement Schedule. Not all schedule codes are applicable to all tax forms.

Schedule codes are discussed in greater detail throughout this document.

Universal Product Codes (UPC)

The UPC is an optional reporting field that the BOE encourages filers to use when reporting transactions. The UPC is used to identify

the brand, variant, and container size of the product being reported. Containers may be packs, cartons, or cases. The UPC is used to

determine the number of cigarettes and tax value (when applicable) for the product.

Header Section

The header information at the top of the Cigarette Tax Disbursement Schedule is used to identify the filer, the filing period, the activity

being reported (schedule code), and, if required, the buyer of the product. Paper filers must begin a new page each time the schedule

code provided in field (d) or the buyer information provided in fields (f) through (l) changes. Filers are responsible for ensuring that all of

these fields are properly completed before submitting their tax forms.

Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 3

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