STATE OF CALIFORNIA
BOE-501-CD (FRONT) REV. 9 (3-11)
BOARD OF EQUALIZATION
CIGARETTE DISTRIBUTOR'S TAX RETURN
BOE USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
BOARD OF EQUALIZATION
SPECIAL TAXES AND FEES
P O BOX 942879
SACRAMENTO CA 94279-2074
READ INSTRUCTIONS
BEFORE PREPARING
PART 1 - CIGARETTE STOCK AND TAX SUMMARY
NUMBER OF CIGARETTES
1a. Without stamps affixed
1a.
1. Inventory first of month (Should agree
with Part 1, line 6 of previous month's
1b. With stamps affixed
1b.
return)
1c. Total (add lines 1a and 1b)
1c.
2. Purchased without stamps affixed (Schedule A attached)
2.
3. Purchased with stamps affixed
3.
4.
4.
5. Total cigarettes to account for (add lines 1c through 4)
5.
6a. Without stamps affixed
6a.
6. Deduct inventory end of month
6b. With stamps affixed
6b.
(see Instruction 8)
6c.
6c. Total (add lines 6a and 6b)
6d. Represents physical inventory - check here
Date of actual inventory
7. Total distributions during month (subtract line 6c from line 5)
7.
NUMBER OF
8. Deduct tax exempt distributions
CIGARETTES
8a. Sold and shipped in interstate or foreign commerce (Schedule C attached)
8a.
8b. Sold to interstate foreign passenger common carriers
8b.
8c. Sold to U.S. Military exchanges, commissaries, ship stores
8c.
& U.S. Veterans Admin.
8d.
8d. Sold by original importers to licensed distributor (see Instruction 4)
8e.
8e.
8f. Total exemptions (add lines 8a through 8e)
8f.
9. Taxable Distributions (subtract line 8f from line 7)
9.
10. Rate of tax per cigarette
$
10.
11. Tax value on taxable distributions (multiply line 9 by line 10)
11.
$
12.
$
12. Tax value affixed to packages sold (enter from Part 2, line 8)
13. Difference, if any, between lines 11 and 12
13.
$
EMAIL ADDRESS
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.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
This return must be signed. Make a copy of this document for your records.
BOE-501-CFS, Cigarette Schedule F must be attached.