BOE-501-CS REV. 3 (10-03)
STATE OF CALIFORNIA
BOARD OF EQUALIZATION
TAX RETURN OF CIGARETTE SALES ON COMMON CARRIERS
BOARD USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
[
]
YOUR ACCOUNT NO.
FOID
EFF
BOARD OF EQUALIZATION
EXCISE TAXES AND FEES DIVISION
PO BOX 942879
SACRAMENTO CA 94279-6071
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INSTRUCTIONS
The California State Board of Equalization administers the Cigarette Tax Law, which includes the excise tax
imposed upon persons authorized to sell cigarettes on mobile facilities of common carriers in California.
FILING REQUIREMENTS
This return must be filed with the State Board of Equalization, on or before the 25th day of each month,
covering sales of cigarettes in California in the preceding calendar month together with remittance of tax
due. A return must be filed each and every period regardless of whether any tax is due. A duplicate of the
return should be retained on the licensed premises for verification by Board auditors.
1.
Number of cigarettes sold
1.
$
2.
Rate of tax per cigarette
2.
3.
Total amount of cigarette tax due (multiply line 1 and line 2)
3.
$
4.
Penalty [multiply line 3 by 10% (.10) if payment is made after due date]
4.
$
PENALTY
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
5.
5.
$
INTEREST
delayed after the due date. The adjusted monthly interest rate is
6.
TOTAL AMOUNT DUE AND PAYABLE (add lines 3, 4, and 5)
6.
$
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct and complete return.
YOUR SIGNATURE AND TITLE
TELEPHONE NUMBER
DATE
MAKE CHECK OR MONEY ORDER PAYABLE TO STATE BOARD OF EQUALIZATION.
Always write your account number on your check or money order. Make a copy of this document for your records.
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