Instructions For Form Boe-810-Cte - Preparing Cigarette Tax Schedules Page 7
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11BOE-810-CTE REV. 1 (4-13)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
V.
Schedule Codes
Receipt Schedules
The following table lists the receipt schedule codes and indicates the tax forms that relate to each schedule.
INFORMATION
TAX
REPORTS
RETURNS
Cigarette
Cigarette
Distributor
Manufacturer
(CD)
(CM)
SCHEDULE CODES
Schedule 1A
X
Schedule 2A
X
Disbursement Schedules
The following table lists the disbursement schedule codes and indicates the tax forms that relate to each schedule.
INFORMATION
TAX
REPORTS
RETURNS
Cigarette
Cigarette
Distributor
Manufacturer
(CD)
(CM)
SCHEDULE CODES
Schedule 6A
X
Schedule 7A
X
X
Schedule 8A
X
Schedule 10B
X
Schedule F
X
VI.
Special Notes Section
Account Numbers
BOE-issued account numbers must be used when reporting a receipt from or disbursement to a distributor, importer, or manufacturer.
Only account numbers with the designators of CM, LM, or LDQ will be accepted.
Cigarette manufacturers (CM) and importers (LM) are licensed based on one location, even though they may have multiple
warehouses where product is stored, and will have only one account number. Report the numeric portion of the account number only.
Do not include dashes in the numeric portion. For example, “CM 02-012345” would be reported as “02012345.”
Cigarette distributors (LD) may have multiple locations and each location has a separate license. For those entities, the account
number specific to the origin or destination location of the product must be reported. The account numbers for individual locations are
identified by the LDQ prefix.
For LDQ account numbers, the account number provided in this field should correspond with the account number issued to the
location of the receipt or delivery address information provided in the origin/destination fields. Report the numeric portion of
the account number only. Do not include dashes in the numeric portion. For example, “LDQ 90-012345” would be reported as
“90012345.”
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