Online Filing Instructions

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Alcoholic Beverage Tax

BEER AND WINE IMPORTER RETURN

Pursuant to Alcoholic Beverage Tax Regulation 2538, every beer and wine importer shall on or before the 15th day of the month following the close of each reporting period, file CDTFA-501-BW, Beer and Wine Importer Tax Return and the CDTFA-269-BW, Beer and Wine Imported into California, reporting all shipments of beer and wine received from a point outside of California. A wine grower holding both a winegrower’s license and a beer and wine importer’s license shall include the total imports of wine for the reporting period on the CDTFA-501-WG, Winegrower Tax Return and CDTFA-269-WG, Wine Imported into California, report. A beer manufacturer holding both a beer manufacturer’s license and a beer and wine importer’s license shall include the total imports of beer on the CDTFA-501-BM, Beer Manufacturer Tax Return and CDTFA-269-BM, Beer Imported into California, report.

GENERAL

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) in cooperation with the Board of Equalization. The law includes the state excise taxes imposed upon the importation and sale of beer and wine. The tax rates for this law as they relate to the importation of beer and wine are located at our rates page.

FILING REQUIREMENTS

Every licensed beer and wine importer is required by Revenue and Taxation Code section 32251, to file a tax return and supplemental report (if applicable) of all beer and wine imported for the reporting period, on or before the 15th day of each month, following the close of the reporting period. A return must be filed each reporting period regardless of whether any tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and supplemental report (if applicable), should be retained on the licensed premises for verification by CDTFA auditors.

PENALTY FOR LATE FILING

Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty imposed for the late filing of this return shall be limited to either $50.00, or 10 percent (0.10) of the amount of tax due, whichever is greater. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of payment. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online at www.cdtfa.ca.gov.


COMPLETING THE RETURN
Initial Questions

Did you import beer and/or wine into California during this reporting period and will NOT be reporting it on another related Beer Manufacturer or Winegrower account?

Select ‘Yes’ or ‘No’

How would you like to add the “CDTFA-269-BW Beer and Wine Imported into California” schedule to your return?

Select ‘Manually’ or “Upload an Excel Workbook”

Upload Schedule

To upload a schedule, click on the “Upload Schedule” button and upload the Excel formatted CDTF-269-BW.

After uploading, click on the “Next” button to review your schedule.

Manual Schedule

Beer and Wine Imported into California

To report your imports into California and complete the CDTFA-269-BW, click the “Add a Record” hyperlink and enter all requested information for the schedule:

Name of Shipper. Enter the name of the shipper.

Country. Enter the country the shipment originated.

State. Enter the state the shipment originated.

Name of Common Carrier. Enter the name of the carrier transporting the shipment into California.

Common Carrier’s CDTFA Account Number. Enter the Common Carrier’s CDTFA account number. Note: Omit letters and dashes. For a list of Common Carrier accounts, click here.

Mode Code. Enter the mode code for the shipment being reported.
Codes: R = Railcar, S = Ship, and J = Truck

Railcar, Voyage, or Trailer No. If the shipment entered California via:

Railcar – enter the railcar initials, followed by the railcar number (example: combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
Voyage – enter the voyage number.
Trailer – enter the US DOT Number assigned to the trailer.If the trailer does not have a US DOT Number, enter the Motor Carrier Permit Number (CA Number) issued by the California Department of Motor Vehicles.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the name of the person or firm, from whom the beer or wine was purchased.

Beer Vendor’s CDTFA Account Number. Enter the CDTFA Beer Vendor's account number. (Note: Omit letters and dashes). For a list of Beer Vendors account number, click here.

Shipment Invoice Number. Enter the invoice number of the shipment.

Date Shipment Was Received. Enter the date the beer or wine was received.

Beer – Case Gallons (divide total ounces by 128). Enter the total gallons of case beer contained in this shipment by dividing total ounces contained in the shipment by 128.

Beer – Keg Gallons (multiply barrels by 31). Enter the total gallons of keg beer contained in this shipment by multiplying barrels by 31 (see Revenue and Taxation Code section 32151).

Do not include beer purchased from another California licensee, such as a California beer manufacturer or beer and wine importer. If you hold a Beer Manufacturers license, report your beer imports on your CDTFA-269-BM and CDTFA-501-BM. (see Alcoholic Beverage Regulation 2538).

Wine Not Over 14 % (Gal.) Enter the total gallons of wine not over 14 percent alcohol contained in the shipment.

Wine Over 14 % & Hard Cider (Gal.) Enter the total gallons of wine over 14 percent alcohol and hard cider contained in the shipment.

Sparkling Wine (Gal.) Enter the total gallons of sparkling wine contained in the shipment.

Report all wine in wine gallons pursuant to Alcoholic Beverages Tax Regulation 2544 by multiplying liters by 0.264172. Round the result to the nearest gallon.

Do not include wine purchased from another California licensee, such as a California wine grower or beer and wine importer. If you hold a Winegrowers license, report your wine imports on your CDTFA-269-WG and CDTFA-501-WG. (see Alcoholic Beverage Tax Regulation 2538)

Return Continued
Beer (Report all values to the nearest Gallon)

Transactions

Case Beer Imported into CA (total case gallons of beer imported into California as reported from CDTFA-269-BW)

Keg Beer Imported into CA (total keg gallons of beer imported into California as reported from CDTFA-269-BW)

Beer total

Exemptions

Exported from California. Enter the total gallons of beer which was exported outside of California during the reporting period. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim.

Spoiled beer. Enter the total gallons of spoiled beer destroyed under the supervision of a representative of the CDTFA or for small quantities of beer destroyed upon written approval by the CDTFA as described in Regulation 2552. An approved authorization to destroy beer should be attached to this return. To add supporting documents, go to the Attachments section and upload applicable documents.

Other exemptions. Enter the total gallons of beer exempt from tax not claimed on your report. You must attach supporting documentation explaining why the transactions are exempt from tax. To add supporting documents, go to the Attachments section and upload applicable documents.

Total exemptions (the system will automatically calculate this item)

Summary

The following items will display along with the calculated totals:

Taxable transactions

Tax rate

Sub Total


Still Wine – Not Over 14 Percent (Report all values to the nearest Gallon)

Transactions

Still Wine – Not over 14 percent. Total gallons of wine (not over 14%) imported into California as reported from CDTFA-269-BW.

Exemptions

Exported from California. Enter the total gallons of wine which was exported outside of California during the reporting period. Do not include wine purchased in California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim.

Spoiled wine. Enter the total gallons of spoiled wine destroyed under the supervision of a representative of the CDTFA or for small quantities of wine destroyed upon written approval by the CDTFA as described in Regulation 2552. An approved authorization to destroy wine should be attached to this return. To add supporting documents, go to the Attachments section and upload applicable documents.

Other exemptions. Enter the total gallons of wine exempt from tax not claimed on your report.

Total exemptions (the system will automatically calculate this item)

Summary The following items will display along with the calculated totals:

Taxable transactions

Tax rate

Subtotal


Still Wine – Over 14 Percent and Hard Cider (Report all values to the nearest Gallon)

Transactions

Still Wine – Over 14 percent and Hard Cider. Total gallons of wine (over 14% and hard Cider) imported into California, as reported from CDTFA-269-BW.

Exemptions

Exported from California. Enter the total gallons of wine which was exported outside of California during the reporting period. Do not include wine purchased in California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim.

Spoiled wine. Enter the total gallons of spoiled wine destroyed under the supervision of a representative of the CDTFA or for small quantities of wine destroyed upon written approval by the CDTFA as described in Regulation 2552. An approved authorization to destroy wine should be attached to this return.To add supporting documents, go to the Attachments section and upload applicable documents.

Other exemptions. Enter the total gallons of wine exempt from tax not claimed on your report. You must attach supporting documentation explaining why the transactions are exempt from tax.To add supporting documents, go to the Attachments section and upload applicable documents.

Total exemptions

Summary

The following items will display along with the calculated totals:

Taxable transactions

Tax rate

Subtotal


Sparkling Wine (Report all values to the nearest Gallon)

Transactions

Sparkling Wine. Total gallons of sparkling wine imported into California, as reported from CDTFA-269-BW.

Exemptions

Exported from California. Enter the total gallons of wine which was exported outside of California during the reporting period. Do not include wine purchased in California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim.

Spoiled wine. Enter the total gallons of spoiled wine destroyed under the supervision of a representative of the CDTFA or for small quantities of wine destroyed upon written approval by the CDTFA as described in Regulation 2552. An approved authorization to destroy wine should be attached to this return.To add supporting documents, go to the Attachments section and upload applicable documents.

Other exemptions. Enter the total gallons of wine exempt from tax not claimed on your report. You must attach supporting documentation explaining why the transactions are exempt from tax. To add supporting documents, go to the Attachments section and upload applicable documents.

Total exemptions

Summary

The following items will display along with the calculated totals:

Taxable transactions

Tax rate

Subtotal


ATTACHMENTS

Upload required documents
Approved Authorization for Destruction of Beer or Wine
Click on the “Add” button to upload


Summary

The following items will display along with the calculated totals:

Beer subtotal
Still Wine – not over 14 percent subtotal
Still Wine – over 14 percent and Hard Cider subtotal

Sparkling Wine subtotal

Amount of tax due or refund claimed

Penalty. If you file your return or pay after the due date, you owe a penalty of the greater of 10 percent (0.10) of the amount of the remaining tax due or $50.00.
Returns and payments must be postmarked or received on or before the due date of the return to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be considered timely.

Interest. If you file your return or pay after the due date, you will owe interest. The interest rate applies for each month, or fraction of a month, that your payment is late.

Total amount due and payable or refund claimed


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

BEER MANUFACTURER RETURN

Pursuant to Alcoholic Beverage Tax Regulation 2538, every beer and wine importer shall on or before the 15th day of the month following the close of each reporting period, file form CDTFA-269-BM, Beer Imported into California Report, showing all shipments of beer and wine received from a point outside of California. A beer manufacturer holding both a beer manufacturer’s license and a beer and wine importer’s license shall include the total imports of beer on the CDTFA-501-BM, Beer Manufacturer Tax Return and CDTFA-269-BM Report.

GENERAL

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.), in cooperation with the Board of Equalization. The law includes the state excise tax on beer. The tax rates for this law as they relate to the manufacturing of beer are located at the CDTFA Website

FILING REQUIREMENTS

Every licensed beer manufacturer is required by Revenue and Taxation Code section 32251, to file a tax return and supplemental report (if applicable) of all beer removed and/or imported for the reporting period, on or before the 15th day of each month, following the close of the reporting period. A return must be filed each reporting period regardless of whether any tax is due. The return must be complete and a remittance for the amount due must be submitted by the due date of the return. A copy of the return, supplemental report (if applicable), and copies of supporting federal forms must be retained on the licensed premises for verification by CDTFA auditors

PENALTY FOR LATE FILING

Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty imposed for the late filing of this return shall be limited to either $50.00, or 10 percent (0.10) of the amount of tax due, whichever is greater. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of payment. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online at www.cdtfa.ca.gov.

COMPLETING THE RETURN

Report all beer in gallons by multiplying the number of barrels by 31. Round the result to the nearest gallon.


Initial Questions

Did you import beer into California during this reporting period?

Select “Yes” or “No”

How would you like to add the “CDTFA-269-BM Beer Imported into California” schedule to your return?

Select “Manually” or “Upload an Excel Workbook”

Upload Schedule

To upload a schedule, click on the “Upload Schedule ” button and upload the Excel formatted CDTF-269-BM.

After uploading, click on the “Next” button to review your schedule.


Manual Schedule

Beer and Wine Imported into California

To report your imports into California and complete the CDTFA-269-BM, click the “Add a Record” hyperlink and enter all requested information for the schedule:

Name of Shipper. Enter the name of the shipper.

Country. Enter the country the shipment originated.

State. Enter the state the shipment originated.

Name of Common Carrier. Enter the name of the carrier transporting the shipment into California.

Common Carrier’s CDTFA Account Number. Enter the Common Carrier’s CDTFA account number. Note: Omit letters and dashes. For a list of Common Carrier accounts, click here.

Mode Code. Enter the mode code for the shipment being reported.

Codes: R = Railcar, S = Ship, and J = Truck

Railcar, Voyage, or Trailer No. If the shipment entered California via:
*Railcar – enter the railcar initials, followed by the railcar number (example: combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
*Voyage – enter the voyage number.
*Trailer – enter the US DOT Number assigned to the trailer. If the trailer does not have a US DOT Number, enter the Motor Carrier Permit Number (CA Number) issued by the California Department of Motor Vehicles.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the name of the person or firm, from whom the beer was purchased.

Beer Vendor’s CDTFA Account Number. Enter the Beer Vendor's CDTFA account number. (Note: Omit letters and dashes). For a list of Beer Vendors account number, click here.

Shipment Invoice Number. Enter the invoice number of the shipment.

Date Shipment was Received. Enter the date the beer was received.

Beer – Case Gallons (divide total ounces by 128). Enter the total gallons of case beer contained in this shipment by dividing total ounces contained in the shipment by 128.

Beer – Keg Gallons (multiply barrels by 31). Enter the total gallons of keg beer contained in this shipment by multiplying barrels by 31 (see Revenue and Taxation Code section 32151).

Review the list of imports into California. If necessary, click the icons to the left of each row to revise, copy, or delete the row. To add more entries to your schedule, click the “Add a Record” hyperlink and enter all the requested information for the schedule.


Taxable Transactions

Removed tax-paid keg beer. Enter the total barrels of federal tax-paid keg beer removals as reported on your Alcohol and Tobacco Tax Trade Bureau (TTB) form 5130.9. Include gallons exported within the US (domestic exports). Convert barrels to gallons by multiplying by 31 (the system will automatically convert to gallons).

Removed tax-paid case beer. Enter the total barrels of federal tax-paid case beer removals as reported on your TTB form 5130.9. Include gallons exported within the US (domestic exports). Convert barrels to gallons by multiplying by 31 (the system will automatically convert to gallons).

Removed for use at tavern on brewery premises. Enter the total barrels of federal tax-paid beer removals for use at tavern on brewery premises as reported on your TTB forms 5130.9 and 5130.26. Convert barrels to gallons by multiplying by 31 (the system will automatically convert to gallons).

Removed for export outside the US. Enter the total gallons of beer removed for export outside the US per your TTB form 5130.9.

Total removals. Enter the total gallons of beer removed, or on which you paid Federal Internal Revenue Tax (the system will automatically calculate this item).

Imported into California. Enter the total gallons of beer imported into California. Include both in-bond and out-of-bond beer. (the system will automatically calculate this item).

Other taxable transactions (on which state excise tax has not been paid). Enter the total gallons of beer on which the state excise tax has not been paid and has not been previously included. Include supporting documentation for other taxable transactions (Pursuant to 23357, Section C, include cider and perry).

Supporting documents for the claim must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount. 

Total taxable transactions. Enter the total gallons of beer removed, imported, or other taxable transactions (the system will automatically calculate this item).


Exemptions (report all values to the nearest gallon)

Imported in, or bulk transfers to U.S. Internal Revenue Bond. Enter the total gallons of beer for which the Federal Internal Revenue Tax has not yet been paid. The total gallons must be less than or equal to the value enter on the “Imported into California” field of the “Taxable Transactions” section.

Exported or sold for export outside the US. Enter the total gallons of beer exported, or sold for export, outside of the US, from California as reported on your TTB form 5130.9. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Exported or sold for export within the US.  Enter the total gallons of beer exported, or sold for export from California within the US. Documents supporting any claim for exemption from tax must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Returned to bond. Enter the total gallons of beer removed and later returned to the bonded area of the brewery. This includes Federal tax-paid beer returned from a California customer.

Federal tax-paid beer destroyed as stated in RT&C 32176 (b). Enter the total gallons of federal tax-paid beer destroyed under CDTFA supervision, or preapproved for destruction by the CDTFA. Credit is allowed only after prior written approval is obtained from the CDTFA and the beer is destroyed. An approved authorization to destroy beer should be attached to this return. To add supporting documents, go to the Attachments section and upload applicable documents.

Other Exemptions. Enter the total gallons of beer sold, which are exempt from the state excise tax and are not previously included. Include supporting documentation for exemptions with this tax return. To add supporting documents, go to the Attachments section and upload applicable documents.

Supporting documents for the exemption claim must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Total Exemptions. (the system will automatically calculate this item)


Attachments

Upload required documents
Approved Authorization for Destruction of Beer

Click on the “Add” button to upload


Penalty. If you file your return or pay after the due date, you owe a penalty of the greater of 10 percent (0.10) of the amount of the remaining tax due or $50.00. Returns and payments must be submitted or received on or before the due date of the return to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, returns filed on-line or received by the next business day will be considered timely.

Interest. If you file your return or pay after the due date, you will owe interest. The interest rate applies for each month, or fraction of a month, that your payment is late. In general, for an Electronic Fund Transfer payment to be timely, it must be initiated on or before the tax or fee due date and funds must settle into the BOE’s bank account on or before the banking day following the due date. Other rules may apply.

Summary (the system will automatically calculate the items below)

Total taxable transactions.

Total exemptions.

Taxable transactions.

Rate of tax per gallon.

Amount of tax due or refund claimed.

Penalty.

Interest.

Total amount due and payable or refund claimed.


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

WINE GROWER RETURN

Pursuant to Alcoholic Beverage Tax Regulation 2538, every beer and wine importer shall on or before the 15th day of the month following the close of each reporting period, file form CDTFA-269-WG, Wine Imported into California, reporting all shipments of beer and wine received from a point outside of California.  A wine grower holding both a winegrower’s license and a beer and wine importer’s license shall include the total imports of wine for the reporting period on the CDTFA-501-WG, Winegrower Tax Return and CDTFA-269-WG report.

GENERAL

The California Department of Tax and Fee Administration (CDTFA), administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) in cooperation with the Board of Equalization. The law includes the state excise tax on wine as defined by Business and Professions Code section 23007. Every winegrower or wine blender must file this return to report transactions of still wine with an alcohol content by volume not over 14 percent. Still wine with an alcohol content over 14 percent, hard cider, and sparkling wine. The tax rates as they relate to the different categories of wine are located at our rates page.

FILING REQUIREMENTS

Every licensed winegrower or wine blender is required by Revenue and Taxation code 32251 to file a tax return and supplemental report (if applicable) of all wine transactions for the reporting period on or before the 15th day of each month, following the close of the reporting period. You must file a return even if no tax is due for the reporting period. A remittance for the amount due must be submitted by the due date of the return. A copy of the return and supplemental report (if applicable) should be retained on the licensed premises for verification by the CDTFA auditors.

PENALTY FOR LATE FILING

Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty imposed for the late filing of this return shall be limited to either $50.00, or 10 percent (0.10) of the amount of tax due, whichever is greater. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of payment. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online at www.cdtfa.ca.gov.

PREPARING THE RETURN
Initial Questions

Did you import wine into California during this reporting period?

Select “Yes” or “No”

How would you like to add the “CDTFA-269-WG Wine Imported into California schedule to your return?

Select ‘Manually’ or ‘Upload an Excel Workbook’

To upload a schedule, click on the “Upload Schedule” button and upload the Excel formatted CDTFA-269-WG.

After uploading, click on the “Next” button to review your schedule.

Manual

Wine Imported into California

To report your imports into California and complete the CDTFA-269-WG, click the “Add a Record” hyperlink and enter all requested information for the schedule.

Name of Shipper. Enter the name of the shipper.

Country (from which shipment originated). Enter the country the shipment originated.

State. Enter the state the shipment originated.

Name of Common Carrier. Enter the name of the carrier transporting the shipment into California.

Common Carrier’s CDTFA Account Number. Enter the Common Carrier’s CDTFA account number. Note: Omit letters and dashes. . For a list of Common Carrier accounts, visit our CDTFA Website

Mode Code. Enter the mode code for the shipment.
Codes: R = Railcar, S = Ship, and J = Truck

Railcar, Voyage, or Trailer No. If the shipment entered California via:
Railcar – enter the railcar initials, followed by the railcar number (example: combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
Voyage – enter the voyage number.
Trailer – enter the US DOT Number assigned to the trailer. If the trailer does not have a US DOT Number, enter the Motor Carrier Permit Number (CA Number) issued by the California Department of Motor Vehicles.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the name of the person or firm, from whom the beer or wine was purchased.

Shipment Invoice Number. Enter the invoice number of the shipment.

Date Shipment was Received. Enter the date the wine was received.

Wine Not Over 14 % (Gal). Enter the total gallons of wine not over 14 percent alcohol contained in the shipment.

Wine Over 14 % & Hard Cider (Gal). Enter the total gallons of wine over 14 percent alcohol and hard cider contained in the shipment.

Sparkling Wine (Gal). Enter the total gallons of sparkling wine contained in the shipment.

Report all wine in wine gallons pursuant to Alcoholic Beverage Tax Regulation 2544 by multiplying liters by 0.264172.


Still Wine – Not Over 14 Percent (Report all values to the nearest Gallon)
Transactions

Removed from Internal Revenue Bond on payment of tax (per TTB 5120.17 & TTB 5000.24). Enter the total gallons of wine removed from Internal Revenue Bond on which you paid the federal excise tax.

Imported into California (total from CDTFA-269-WG). Enter the total gallons of wine imported into California. Report wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. Imports in or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer. A deduction should be taken in the Exemptions section for the in-bond quantity.

Out-of-State Winegrowers – Shipped directly to California residents under License Type 82. Enter the total gallons of wine sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid.

Total taxable transactions (The system will automatically calculate this item)

Exemptions

Federal tax-paid wine exported outside of California (do not include bond to bond transfers). Enter the total gallons of federal tax-paid wine exported or sold for export from California.  Documents supporting the claim for exemption must be retained on the licensed premises for verification by the CDTFA auditors for all transactions included in the claimed amount.

Imported in, or bulk transfers to, U.S. Internal Revenue Bond. Enter the total gallons of wine included on the “Imported into California” field of the “Transactions” section, on which the federal excise tax has not yet been paid.

Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in the trades, professions, or industries for other than beverage use.

Other exemptions (which include destruction of spoiled wine – require approved authorization). Enter the total gallons of wine which are exempt from the state excise tax during this reporting period not previously claimed.

  • If the exemption claim is due to spoiled wine, the destruction must be witnessed by an authorized CDTFA representative. Or for small quantities as described in Regulation 2552, a written approval from CDTFA must be obtained prior to the destruction of the spoiled wine. An approved authorization to destroy wine should be attached to this return.  To add supporting documents, go to the “Attachments” section and upload applicable document(s).
  • If it is any other exemption claim, supporting documents for the claim must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim amount.  The supporting document does not need to be attached to this return.

Total exemptions (the system will automatically calculate this item)

Summary (The system will automatically calculate the items below)

Taxable transactions on which tax applies or a refund is due.

Rate of tax per wine gallon

Subtotal


Still Wine – Over 14 and Hard Cider (Report all values to the nearest Gallon)
Transactions

Removed from Internal Revenue Bond on payment of tax (per TTB 5120.17 & TTB 5000.24)

Enter the total gallons of wine removed from Internal Revenue Bond on which you paid the federal excise tax.

Imported into California (total from CDTFA-269-WG). Enter the total gallons of wine imported into California. Report wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. Imports in or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer. A deduction should be taken in the Exemptions section for the in-bond quantity.

Out-of-State Winegrower shipped directly to California residents under License Type 82. Enter the total gallons of wine sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid.

Total taxable transactions (The system will automatically calculate this item)

Exemptions

Federal tax-paid wine exported outside of California (do not include bond to bond transfers) Enter the total gallons of federal tax-paid wine exported or sold for export from California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by the CDTFA auditors for all transactions included in the claimed amount.

Imported in, or bulk transfers to, U.S. Internal Revenue Bond. Enter the total gallons of wine included on the “Imported into California” field of the “Transactions” sections, on which the federal excise tax has not yet been paid.

Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in the trades, professions, or industries for other than beverage use.

Other exemptions (which include destruction of spoiled wine require approved authorization). Enter the total gallons of wine which are exempt from the state excise tax during this reporting period not previously claimed.

  • If the exemption claim is due to spoiled wine, the destruction must be witnessed by an authorized CDTFA representative. Or for small quantities as described in Regulation 2552, a written approval from CDTFA must be obtained prior to the destruction of the spoiled wine. An approved authorization to destroy wine should be attached to this return.  To add supporting documents, go to the “Attachments” section and upload applicable document(s).
  • If it is any other exemption claim, supporting documents for the claim must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim amount.  The supporting document does not need to be attached to this return.

Total exemptions. (The system will automatically calculate this item.

Summary (The system will automatically calculate the items below)

Taxable transactions on which tax applies or a refund is due.

Rate of tax per wine gallon

Subtotal


Sparkling Wine (Report all values to the nearest Gallon)
Transactions

Removed from Internal Revenue Bond on payment of tax (per TTB 5120.17 & TTB 5000.24). Enter the total gallons of wine removed from Internal Revenue Bond on which you paid the federal excise tax.

Imported into California (total from CDTFA-269-WG) Enter the total gallons of wine imported into California.   Report wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. Imports in or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer. A deduction should be taken in the Exemptions section for the in-bond quantity.

Out-of-State Winegrowers – Shipped directly to California residents under License Type 82. Enter the total gallons of wine sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid.

Total taxable transactions (The system will automatically calculate this item)

Exemptions

Federal tax-paid wine exported outside of California (do not include bond to bond transfers) Enter the total gallons of federal tax-paid wine exported or sold for export from California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by the CDTFA auditors for all transactions included in the claimed amount.

Imported in, or bulk transfers to, U.S. Internal Revenue Bond. Enter the total gallons of wine included on the “Imported into California” field of the “Transactions” sections, on which the federal excise tax has not yet been paid.

Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in the trades, professions, or industries for other than beverage use.

Other exemptions (which include destruction of spoiled wine require approved authorization). Enter the total gallons of wine which are exempt from the state excise tax during this reporting period not previously claimed.

  • If the exemption claim is due to spoiled wine, the destruction must be witnessed by an authorized CDTFA representative. Or for small quantities as described in Regulation 2552, a written approval from CDTFA must be obtained prior to the destruction of the spoiled wine. An approved authorization to destroy wine should be attached to this return. To add supporting documents, go to the “Attachments” section and upload applicable document(s).
  • If it is any other exemption claim, supporting documents for the claim must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim amount. The supporting document does not need to be attached to this return.

Total exemptions (The system will automatically calculate this item)

Summary (The system will automatically calculate the items below)

Taxable transactions on which tax applies or a refund is due

Rate of tax per wine gallon

Subtotal


ATTACHMENTS

Upload required documents
Approved Authorization for Destruction of Beer or Wine

Click on the “Add” button to upload.


Penalty. If you file your return or pay after the due date, you owe a penalty of the greater of 10 percent (0.10) of the amount of the remaining tax due or $50.00. Returns and payments must be submitted or received on or before the due date of the return to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, returns filed on-line or received by the next business day will be considered timely.

Interest. If you file your return or pay after the due date, you will owe interest. The interest rate applies for each month, or fraction of a month, that your payment is late.

In general, for an Electronic Fund Transfer payment to be timely, it must be initiated on or before the tax or fee due date and funds must settle into the CDTFA bank account on or before the banking day following the due date. Other rules may apply.


SCHEDULE A

Schedule A is used to report a summary of movements of wine in Internal Revenue Bond for license types 02 and 22 (not applicable for license type 82). Reports of inventories required to be made on Schedule A must be in agreement with the data on Federal Form TTB F 5120.17. The amounts reported must be book inventories for all months except for the end of the annual reporting period as described in Regulation 2530. The inventory reported in that month must be a physical inventory. [See Alcoholic Beverage Tax Regulation 2537]

Schedule A – Still Wine – Not Over 14 Percent (Report all values to the nearest Gallon)

Section I. Bulk Wines

Transferred to other wine cellars within California. Enter the total gallons of bulk wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallons of bulk wine in bond transferred to other wine cellars outside California, but within the U.S.

In bond wine exported outside the U.S. Enter the total gallons of bulk wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bulk wine in bond in inventory on hand at the end of the reporting period.

Section II. Bottled Wines

Transferred to other wine cellars within California. Enter the total gallons of bottled wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallons of bottled wine in bond transferred to other wine cellars outside California, but within the U.S.

In bond wine exported outside the U.S. Enter the total gallons of bottled wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bottled wine in bond in inventory on hand at the end of the reporting period.


Schedule A – Still Wine – Over 14 Percent and Hard Cider (Report all values to the nearest Gallon)

Section I. Bulk Wines

Transferred to other wine cellars within California. Enter the total gallons of bulk wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallons of bulk wine in bond transferred to other wine cellars outside California, but within the U.S.

In bond wine exported outside the U.S. Enter the total gallons of bulk wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bulk wine in bond in inventory on hand at the end of the reporting period.

Section II. Bottled Wines

Transferred to other wine cellars within California. Enter the total gallons of bottled wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallon s of bottled wine in bond transferred to other wine cellars outside California, but within the U.S.

In bond wine exported outside the U.S. Enter the total gallons of bottled wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bottled wine in bond in inventory on hand at the end of the reporting period.


Schedule A – Sparkling Wine (Report all values to the nearest Gallon)

Section I. Bulk Wines

Transferred to other wine cellars within California. Enter the total gallons of bulk wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallons of bulk wine in bond transferred to other wine cellars outside California, but within the U.S.

In bond wine exported outside the U.S. Enter the total gallons of bulk wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bulk wine in bond in inventory on hand at the end of the reporting period.

Section II. Bottled Wines

Transferred to other wine cellars within California. Enter the total gallons of bottled wine in bond transferred to other wine cellars in California.

Transferred to other wine cellars outside California. Enter the total gallon s of bottled wine in bond transferred to other wine cellars outside California, but within the U.S. Enter the total gallons of bottled wine in bond exported outside the country.

Inventory on hand at the end of the reporting period. Enter the total gallons of bottled wine in bond in inventory on hand at the end of the reporting period.

Summary (The system will automatically calculate the items below)

Subtotal of tax on all taxable wine gallons – still wine not over 14 percent

Subtotal of tax on all taxable wine gallons – still wine over 14 percent

Subtotal of tax on all taxable wine gallons – sparkling wine

Amount of tax due or refund claimed

Penalty

Interest

Total amount due and payable or refund claimed


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

DISTILLED SPIRITS RETURN

GENERAL

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001 et seq.) in cooperation with the Board of Equalization. The law includes the state excise tax on distilled spirits.  Report all alcoholic beverages in wine gallons. To convert liters to wine gallons, multiply the quantity in liters by 0.264172. Round the resulting figure to the nearest gallon (see Alcoholic Beverage Tax Regulation 2544).  The tax rates as they relate to the different categories of distilled spirits are located at our rates page.

FILING REQUIREMENTS

Every distilled spirits taxpayer shall file a tax return and supplemental reports (if applicable) of all sales of distilled spirits for the reporting period on or before the fifteenth day of each month, following the close of the reporting period. You must file a return even if no tax is due for the reporting period. Remittance for the amount due must be submitted by the due date of the return. A duplicate of the return and supplemental reports (if applicalbe) should be retained on the licensed premises for verification by CDTFA auditors.

PENALTY FOR LATE FILING

Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty imposed for the late filing of this return shall be limited to either $50.00, or 10 percent (0.10) of the amount of tax due, whichever is greater. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of payment. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online at www.cdtfa.ca.gov.


PREPARING THE RETURN
Initial Questions

Which Reports should you complete with your return?

Did you receive distilled spirits from your own bottling or packaging department during this reporting period?

Choose “Yes” to complete the CDTFA-240-A

Did you purchase or receive distilled spirits from other Distilled Spirits Importer Licensees in California during this reporting period?

Choose “Yes” to complete the CDTFA-241-A

Did you import distilled spirits into California during this reporting period?

Chosse “Yes” to complete the CDTFA-242-A

Did you sell or deliver distilled spirits to other Distilled Spirits Licensees in California during this reporting period?

Choose “Yes” to complete the CDTFA-243-B

Do you have any distilled spirits exempt due to the following:

  • Distilled spirits were exported
  • Distilled spirits were sold to common carriers and/or
  • Distilled spirits were sold to armed forces instrumentalities

Choose “Yes” to complete the CDTFA-244-B

How would you like to add the schedules to your return?

Select “Manually” or “Upload an Excel Workbook”

To upload a schedule, click on the “Upload Schedule” button and upload the Excel formatted schedule(s).

After uploading, click of the “Next” button to review your schedule(s).


Manual

Distilled Spirits Received from Bottling Department, Schedule CDTFA-240-A

Every distilled spirits manufacturer, manufacturer’s agent, brandy manufacturer, and rectifer shall keep and preserve a record of all distilled spirits produced, manufactured, cut, blended, rectified, bottled, packaged or otherwise acquired in this state. All distilled spirits received from licensee’s own bottling or packaging department shall be recorded on this schedule and be retained by the licensee to be readily available for verification by employees of the CDTFA. Receipts from the bottling or packaging department shall include all distilled spirits bottled or packaged, whether or not the distilled spirits are owned by the licensee.

To add entries to your schedule, click the “Add a Record” hyperlink, and enter all requested information for the schedule.

Name of person for whom distilled spirits were bottled. Enter name of person for whom distilled spirits were bottled.

Date Bottled. Enter date distilled spirits were bottled.

Street, City, State, Zip Code. Enter address of person for whom distilled spirits were bottled. 

The address must be verified. Select “Click  Here to Verify Address

100 Proof and Under (in wine gallons; bottled per federal reports). Enter total gallons of distilled spirits 100 proof and under bottled per federal reports.

Over 100 Proof (in wine gallons; bottled per federal reports). Enter total gallons of distilled spirits over 100 proof bottled per federal reports.

Note: Report in wine gallons pursuant to Alcoholic Beverage Tax Regulation 2544 by multiplying the quantity in liters by 0.264172.


Distilled Spirits Purchased or Received from Other Licensees in California, Schedule 241-A

Every purchase or receipt of distilled spirits from other Distilled Spirits Importer Licensees in California must be reported. To add entries into your schedule, click the “Add a Record” hyperlink, and enter all requested information for the schedule.

Purchased from (name of California seller). Enter name of the California seller from whom the distilled spirits were purchased.

City. Enter the name of the California city where the seller’s business is located.

Seller’s Distilled Spirits CDTFA Account Number. Enter the seller’s Distilled Spirits CDTFA account number.

Date. Enter the date the shipment was received.

Invoice No. Enter the invoice number covering the shipment.

Invoice Date. Enter the invoice date covering the shipment.

100 Proof and Under (in wine gallons; per seller’s invoice). Enter total gallons of distilled spirits 100 proof and under per seller’s invoice.

Over 100 Proof (in wine gallons; per seller’s invoice). Enter total gallons of distilled spirits over 100 proof per seller’s invoice.

Note: Report in wine gallons pursuant to Alcoholic Beverage Tax Regulation 2544 by multiplying the quantity in liters by 0.264172.


Distilled Spirits Imported into California, Schedule 242-A

All bottled or packaged distilled spirits acquired by direct importation from outside the state or from the Foreign Trade Zone must be reported. Importation of bonded distilled spirits into California must be reported at the time of importation and not the time of withdrawal from bond. To add entries into your schedule, click the “Add a Record” hyperlink, and enter all requested information for the schedule.

Shipper Name. Enter the name of the shipper.

Shipper Country. Enter the country in which the shipment originated.

Shipper State. Enter the state in which the shipment originated.

Name of Common Carrier. Enter the name of the common carrier originally transporting shipment into California.

Common Carrier’s CDTFA Account Number. Enter the Common Carrier’s CDTFA account number.

Mode Code. Enter the mode code: R – Railcar, S – Ship, or J – Truck.

Railcar, Voyage, or Trailer No.

  • Railcar. Enter the railcar initials, followed by the railcar number. (Example: combine railcar initals WXYZ with railcar number 45678 as WXYZ45678.
  • Voyage. Enter the voyage number.
  • Trailer No. Enter the US DOT number assigned to the trailer. If the trailer does not have a US DOT number, enter the Motor Carrier Permit Number (CA Number) issed by the California Department of Motor Vehicles.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Date Shipment was Received. Enter the date the shipment was received.

Shipment Purchased From. Enter the name of the person or firm from whom the shipment was purchased.

Shipment Invoice No. Enter the invoice number of the shipment.

100 Proof and Under (in wine gallons; contained in the shipment). Enter totalgallons of distilled spirits 100 proof and under contained in the shipment.

Over 100 Proof (in wine gallons; contained in the shipment). Enter total  gallons of distilled spirits over 100 proof contained in the shipment.

Note: Report in wine gallons pursuant to Alcoholic Beverage Tax Regulation 2544 by multiplying the quantity in liters by 0.264172.


Distilled Spirits Exemption on Sale or Delivery to Other Licensees in California, Schedule 243-B

Every sale or delivery of distilled spirits to other Distilled Spirits Licensees in California must be reported. To add entries into your schedule, click the “Add a Record” hyperlink, and enter all requested information for the schedule.

Sold to (name of California purchaser). Enter the name of the California purchaser to whom the distilled spirits were sold.

City (shipment delivered to). Enter the name of the California city where delivered.

Purchaser’s Distilled Spirits CDTFA Account Number. Enter the purchaser’s Distilled Spirits’ CDTFA account number.

Invoice No. Enter the invoice number covering the shipment.

Invoice Date. Enter the invoice date covering the shipment.

Date Shipped. Enter date the distilled spirits were shipped.

100 Proof and Under (in wine gallons; were sold). Enter total gallons of distilled spirits 100 proof and under  which were sold.

Over 100 Proof (in wine gallons; were sold). Enter the total gallons of distilled spirits over 100 proof which were sold.

Note: Report in wine gallons pursuant to Alcoholic Beverage Tax Regulation 2544 by multiplying the quantity in liters by 0.264172.

Exemption on Distilled Spirits Exported or Sold to Common Carriers and/or Armed Forces, Schedule 244-B

All bottled or packaged distilled spirits exported from California, sold for export and actually exported from California, sold to common carriers engaged in interstate or foreign passenger service, or sold to instrumentalities of the Armend forces must be reported. To add entries into your schedule, click the “Add a Record” hyperlink, and enter all requested information for the schedule.

Shipped to (name of consignee). Enter the name of the consignee of the shipment.

Country. Enter the country where the shipment is being delivered.

State. Enter the state where the shipment is being delivered.

Name of Carrier (transporting shipment out of CA). Enter the name of the carrier transporting the shipment out of California.

Bill of Lading or Freight Bill No. Enter the bill of lading or freight bill number.

Invoice No. Enter the invoice number covering the shipment.

Invoice Date. Enter the invoice date covering the shipment.

100 Proof and Under (in wine gallons; contained in the shipment). Enter total gallons of distilled spirits 100 proof and under contained in the shipment.

Over 100 Proof (in wine gallons; contained in the shipment). Enter total gallons of distilled spirits over 100 proof contained in the shipment.

Note: Report in wine gallons pursuant to Alcoholic Beverage Tax Regulation 2544 by multiplying the quantity in liters by 0.264172.


Inventory Reconciliation 100 Proof and Under
Total Inventory at the Beginning of the Reporting Period (report all values to the nearest Wine Gallon)

Inventory, beginning of reporting period (same as ending inventory from the previous reporting period). Enter the “inventory, end of reporting period” figures from the previous period return. Include inventory on your own premises, and in public and private warehouses.

Received from bottling department (totals from CDTFA-240A).  The totals must agree with the respective federal forms.

Purchased from California distilled taxpayers (totals from CDTFA-241-A).

Imported into California (totals from CDTFA-242-A).

Returns from retailers (do not include returns from wholesalers or out-of-state). Whosalers and rectifiers may accept the return of distilled spirits from retailers, provided such distilled spirits were sold to the retailer by the wholesaler or rectifier. Do not include returns from wholesalers or returns from out-of-state.

Unaccounted-for gains (disclosed by physical inventories). Enter gains disclosed by physical inventories.

Total Inventory at the End of the Reporting Period (report all values to the nearest Wine Gallon)Total sales. Enter the total gallons of distilled spritis sold during this reporting period.

Unintentional destruction supported by affidavits (reference Regulation 2550(a) for additional information). Unintentional destruction shall mean destruction of distilled spirits by fire, earthquake, floods, breakage in transit, accident, or by any other cause when the exact quantity destroyed is known. Claims for loss by unintentional destruction must be file with the CDTFA in Sacramento immediately following the close of business on the last day of the month in which the loss is discovered. The claim must state under oath of the licensee that the distilled spirits were so damaged that they could not be used for any purpose. Proof of loss satisfactory to the CDTFA in the form of insurance or carrier claims, which have been paid, must be retained on the taxpayer’s premises for examination or verification by employees of the CDTFA.

Unaccounted-for losses (reference Regulation 2550(b) for additional information). Unaccounted-for losses shall include all other losses disclosed by physical inventory due to pilferage, handling, etc.

Inventory, end of reporting period. Enter the total gallons of distilled spirits on hand at the end of the reporting period.

Semi-Annual Inventory (report all values to the nearest Wine Gallon)

Amount represents physical inventory (required semi-annually). Pursuant to Alcoholic Beverage Tax Regulation 2530, physical inventory must be taken semi-annually (June and December).

Semi-annual inventory date.


Inventory Reconciliation Over 100 Proof

Total Inventory at the Beginning of the Reporting Period (report all values to the nearest Wine Gallon)

Inventory, beginning of reporting period (same as ending inventory from the previous reporting period). Enter the “inventory, end of reporting period” figures from the previous period return. Include inventory on your own premises, and in public and private warehouses.

Received from bottling department (totals from CDTFA-240A). The totals must agree with the respective federal forms.

Purchased from California distilled taxpayers (totals from CDTFA-241-A).

Imported into California (totals from CDTFA-242-A).

Returns from retailers (do not include returns from wholesalers or out-of-state). Whosalers and rectifiers may accept the return of distilled spirits from retailers, provided such distilled spirits were sold to the retailer by the wholesaler or rectifier. Do not include returns from wholesalers or returns from out-of-state.

Unaccounted-for gains (disclosed by physical inventories). Enter gains disclosed by physical inventories.

Total Inventory at the End of the Reporting Period (report all values to the nearest Wine Gallon)

Total sales. Enter the total gallons of distilled spritis sold during this reporting period.

Unintentional destruction supported by affidavits (reference Regulation 2550(a) for additional information). Unintentional destruction shall mean destruction of distilled spirits by fire, earthquake, floods, breakage in transit, accident, or by any other cause when the exact quantity destroyed is known. Claims for loss by unintentional destruction must be file with the CDTFA in Sacramento immediately following the close of business on the last day of the month in which the loss is discovered. The claim must state under oath of the licensee that the distilled spirits were so damaged that they could not be used for any purpose. Proof of loss satisfactory to the CDTFA in the form of insurance or carrier claims, which have been paid, must be retained on the taxpayer’s premises for examination or verification by employees of the CDTFA.

Unaccounted-for losses (reference Regulation 2550(b) for additional information). Unaccounted-for losses shall include all other losses disclosed by physical inventory due to pilferage, handling, etc.

Inventory, end of reporting period. Enter the total gallons of distilled spirits on hand at the end of the reporting period.

Semi-Annual Inventory (report all values to the nearest Wine Gallon)

Amount represents physical inventory (required semi-annually). Pursuant to Alcoholic Beverage Tax Regulation 2530, physical inventory must be taken semi-annually (June and December).

Semi-annual inventory date.


Transactions 100 Proof and Under

Report all Values to the Nearest Wine Gallon

Transactions

Total sales.

Returns from retailers.

Exemptions

Sales to other distilled spirit taxpayers (total from CDTFA-243-B)

Exports or sales to common carriers and/or armed forces (total from CDTFA-244-B)

Other exemptions. Enter total gallons of exempt distilled spirits sold not included on a schedule. Reference section 32053 of the Alcoholic Beverage Tax Law for additional information. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim.

(The system will automatically calculate the items below)

Total exempt sales

Taxable sales

Rate of tax per wine gallon

Amount of tax – 100 proof and under


Transactions Over 100 Proof

Report all Values to the Nearest Wine Gallon

Transactions

Total sales.

Returns from retailers

Net Sales (The system will automatically calculate this item)

Exemptions

Sales to other distilled spirit taxpayers (total from CDTFA-243-B).

Exports or sales to common carriers and/or armed forces (total from CDTFA-244-B).

Other exemptions. Enter total gallons of exempt distilled spirits sold not included on a schedule. Reference section 32053 of the Alcoholic Beverage Tax Law for additional information. Documents supporting the claim for exemption must be retained on the licensed premises for verification by CDTFA auditors for all transactions included in the claim.

(The system will automatically calculate the items below)

Total exempt sales

Taxable sales

Rate of tax per wine gallon

Amount of tax – over 100 proof


Summary (The system will automatically calculate the items below)

Amount of tax – 100 proof and under

Amount of tax – over 100 proof

Total tax due

Penalty. If you file your return or pay after the due date, you owe a penalty of the greater of 10 percent (0.10) of the amount of the remaining tax due or $50.00.

Returns and payments must be postmarked or received on or before the due date of the return to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be considered timely.

Interest. If you file your return or pay after the due date, you will owe interest. The interest rate applies for each month, or fraction of a month, that your payment is late.

In general, for an Electronic Fund Transfer payment to be timely, it must be initiated on or before the tax or fee due date and funds must settle into the CDTFA’s bank account on or before the banking day following the due date. Other rules may apply.

Total amount due

COMMON CARRIERS TAX RETURN

GENERAL

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001. et seq.) in cooperation with the Board of Equalization. The law includes the state excise tax imposed upon common carriers engaged in interstate or foreign passenger service making sales of distilled spirits in California.

FILING REQUIREMENTS

Each common carrier must file a return on or before the first day of the second calendar month following the month in which the sales were made, together with a remittance for the amount due for that period.

PREPARATION OF RETURN

The method for computing distilled spirits sales in California is based on the ratio that passenger miles in California bears to total passenger miles. The ratio of passenger miles in California may be adjusted by tests when significant changes occur in routes, schedules, or other operating conditions. The tests will be subject to review by the CDTFA.

All distilled spirits must be reported in wine gallons. Round the resulting figure to the nearest gallon.

Gallonage conversion factors:

  1. One milliliter = .000264172 gallons
  2. One liter = .264172 gallons
PENALTY FOR LATE FILING

The state law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty is $50.00 or 10 percent (0.10) of the amount of tax due, whichever is greater. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return not to exceed one month. Any request for an extension may be submitted online at www.cdtfa.ca.gov.


100 Proof and Under

Total passenger miles

Passenger miles in California

Percentage of miles in California (the system will automatically calculate this item)

Total gallons of distilled spirits sold

Total gallons of distilled spirits sold in California (the system will automatically calculate this item)

Rate of tax per wine gallon (the system will automatically calculate this item)

Amount of tax – 100 proof and under (the system will automatically calculate this item)


Over 100 Proof

Total passenger miles

Passenger miles in California

Percentage of miles in California (the system will automatically calculate this item)

Total gallons of distilled spirits sold

Total gallons of distilled spirits sold in California (the system will automatically calculate this item)

Rate of tax per wine gallon (the system will automatically calculate this item)

Amount of tax – over 100 proof (the system will automatically calculate this item)


Summary (the system will automatically calculate the items below)

Amount of tax – 100 proof and under

Amount of tax – over 100 proof

Tax Due

Penalty. If you file your return or pay after the due date, you owe a penalty of the greater of 10 percent (0.10) of the amount of the remaining tax due or $50.00.

Returns and payments must be submitted or received on or before the due date of the return to be considered timely. If the due date falls on a Saturday, Sunday, or state holiday, returns filed on-line or received by the next business day will be considered timely.

Interest. If you file your return or pay after the due date, you will owe interest. The interest rate applies for each month, or fraction of a month, that your payment is late.

In general, for an Electronic Fund Transfer payment to be timely, it must be initiated on or before the tax or fee due date and funds must settle into the CDTFA’s bank account on or before the banking day following the due date. Other rules may apply.

Total amount due and payable


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

VENDOR’S REPORT OF BEER SHIPMENTS INTO CALIFORNIA (CDTFA 1056)

A report must be filed by each holder of a California Certificate of Compliance issued pursuant to section 23671 of the California Alcoholic Beverage Control Act and section 32452 of the Revenue and Taxation Code (RTC).

The report must be completed in full and filed on or before the 10th day of each month, and must show all shipments of beer into California during the preceding calendar month. A report must be filed even if there are no shipments to report. Failure to procure the reports required under RTC section 32452 is a misdemeanor.

PREPARATION OF REPORT

File or upload your report online by going to www.cdtfa.ca.gov and selecting “File a Return.”

For each entry, complete the information below.


Initial Questions

Did you import beer into California during the reporting period?

Select “Yes” or “No”

How would you like to add the “CDTFA-1056 Vendor’s Report of Beer Shipments into California?”

Select “Manually” or “Upload an Excel Workbook”


Upload Schedule

To upload a schedule, click on the “Upload Schedule” button and upload the Excel formatted CDTFA-1056.

After uploading, click on the “Next” button to review your schedule.

Review the uploaded list of beer shipments into California. If necessary, click the icons to the left of each row to edit, copy or delete the row. To add more entries to your schedule click the “Add a Record” hyperlink and enter all requested information for the schedule.


Manual Schedule

To report all your beer shipments into California and complete the CDTFA-1056, click the “Add a Record” hyperlink and enter all requested information for the schedule:

Name of Licensed Importer. Enter the name of the licensed importer to whom the shipment is consigned. In reporting pool shipments, list each consignee as a separate shipment.

California City/Destination. Enter the name of the California city to which the shipment is destined.

Licensed Importer’s CDTFA Account Number. Enter the Licensed Importer’s CDTFA account number. (Note: Omit letters and dashes). You may locate these account numbers on our Alcoholic Beverage Tax Page.

Mode Code. Enter the mode code for the shipment being reported.
Codes: R = Railcar, S = Ship, J = Truck

Railcar, Voyage, or Trailer No. If the shipment entered California via: Railcar – enter the railcar initials, followed by the railcar number (example: combine railcar initials WXYZ with railcar number 45678 = WXYZ45678.)

Voyage – enter the voyage number.

Trailer – enter the US DOT Number assigned to the trailer. If the trailer does not have a US DOT Number, enter the Motor Carrier Permit Number (CA Number) issued by the California Department of Motor Vehicles.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Invoice Number. Enter the invoice number for the shipment.

Invoice Date. Enter the invoice date for the shipment.

Case Gallons. – Enter the total gallons of case beer contained in this shipment by dividing total ounces contained in the shipment by 128.

Keg Gallons. – Enter the total gallons of keg beer contained in this shipment by multiplying barrels by 31.

Round the result to the nearest gallon.


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

COMMON CARRIER'S REPORT OF DELIVERY (of alcoholic beverages into CA)

The report must be completed in full and filed on or before the 15th day of each month and must show all deliveries of alcoholic beverages into California during the preceding calendar month.  A report must be filed even if there are no deliveries to report.

A receipt must be obtained from the importer for each delivery of an interstate shipment of alcoholic beverages in California. A copy of this receipt showing all the information required on CDTFA-217 must be furnished to the importer to whom the delivery is made.

PREPARATION OF REPORT

File or upload your report online by going to www.cdtfa.ca.gov and selecting File a Return.

For each page on the report, complete all the necessary and applicable information as required.


Initial Questions

Did you deliver any interstate shipments of alcoholic beverages into California during this reporting period?

Select “Yes” or “No”

How would you like to add the “CDTFA-217 Common Carrier’s Report of Delivery”?

Select “Manually” or “Upload an Excel Workbook”


Upload your Report

If you would like to upload any report information, use the “Upload Report” button and select the spreadsheet you wish to upload. The report template can be found here.

After uploading, click on the “Next” button to review your report.


Manual Schedule

To complete the “CDTFA-217, Common Carrier Report of Delivery,” click the “Add a Record” hyperlink and enter all requested information for the report:

Name of Shipper. Enter the complete name of the shipper.

City. (from which shipment originated)

Country. (from which shipment originated)

State. (from which shipment originated)

  • A list of valid postal codes is available on the CDTFA website (www.cdtfa.ca.gov) on CDTFA-810-CTC, Postal Abbreviations Table.

License Importer’s Name. Enter the name of the licensed importer to whom the delivery was made; or in the case of delivery to a licensed public warehouse or “order notify” shipments, list the name of the licensed importer for whom the shipment was delivered.

Licensed Importer’s CDTFA Account Number. (Note: Omit letters and dashes) You may locate these account numbers on our Alcoholic Beverage Tax Page located on our CDTFA Website.

Mode Code.  Enter the mode code for the shipment being reported.
Codes: R = Railcar, S = Ship, and J = Truck

Railcar, Voyage, or Trailer No. If the shipment entered California via:

Railcar – enter the railcar initials, followed by the railcar number (example: combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
Voyage – enter the voyage number.
Trailer – enter the US DOT Number assigned to the trailer. If the trailer does not have a US DOT Number, enter the Motor Carrier Permit Number (CA Number) issued by the California Department of Motor Vehicles.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number. 

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading or fright bill date.

Kind Code. Enter the kind code of alcoholic beverage contained in the shipment. Please indicate one of the following codes:

  • BER = Beer
  • WNU = Wine not over 14%
  • WNO = Wine over 14%
  • WNS = Sparkling Wine
  • DSU = Spirits not over 100 proof
  • DSO = Spirits over 100 proof

Gallons. Enter the total gallons of alcoholic beverages contained in the shipment.


Your Information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

Click on the “Submit” button

CUSTOMS BROKER’S REPORT OF TRANSACTIONS

The report must be completed in full and filed on or before the 15th day of each month, and must show all transactions of alcoholic beverages into California during the preceding calendar month.  A report must be filed even if there are no transactions to report.

PREPARATION OF REPORT

File or upload your report online by going to www.cdtfa.ca.gov and select, File a Return.

For each page on the report, complete all the necessary and applicable information as required.


Initial Questions

Did you have any transactions involving interstate shipments of alcoholic beverages during this reporting period?

Select “Yes” or “No”

How would you like to add the “CDTFA-1096 Customs Broker’s Report of Transactions”?

Select “Manually” or “Upload an Excel Workbook”


Upload your Report

If you would like to upload any report information, use the “Upload Report” button and select the spreadsheet you wish to upload. The report template can be found here.

After uploading, click on the “Next” button to review your report.


Manual Schedule

To complete the “CDTFA-1096, Custom Broker’s Report,” click the “Add a Record” hyperlink and enter all requested information for the report:

Name of Shipper. Enter the complete name of the shipper. Foreign Trade Zone: Enter the name of the person or firm in whose name the merchandise was stored in the zone and the zone from which it was released. (Example: No. 3 – San Francisco)

Country. (from which shipment originated)

State. (from which shipment originated)

  • A list of valid postal codes is available on the CDTFA website (www.cdtfa.ca.gov) on CDTFA-810-CTC, Postal Abbreviations Table.

Name of Licensed Importer or Consignee.  If shipment is for delivery or use in California, enter name of licensed California importer.

If shipment is for transshipment to a point without California, or it is for domestic consumption but are for delivery without California – enter name of consignee, destination, and name of common carrier transporting the shipment from California. (Copies of shipping documents must be retained for verification by representatives of the CDTFA.)

If shipment entered a foreign trade zone, enter name of person or firm for whom entered, and the zone entered. (Example: No. 3 – San Francisco)

Licensed Importer’s CDTFA Account Number. Enter the Licensed Importer's CDTFA account number. (Note: Omit letters and dashes). You may locate these account numbers on our Alcoholic Beverage Tax Page.

Name of Carrier (transporting to CA). Enter name of Carrier transporting to California. Foreign Trade Zone – Leave column blank.

Mode Code. Enter the mode code for the shipment being reported.
Codes: R = Railcar, S = Ship, and J = Truck

Railcar, Voyage, or Trailer No.   If the shipment entered California via:

  • Railcar - enter the railcar initials, followed by the railcar number (example: combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
  • Voyage - enter the voyage number.
  • Trailer - enter the US DOT Number assigned to the trailer. If the trailer does not have a US DOT Number, enter the Motor Carrier Permit Number (CA Number) issued by the California Department of Motor Vehicles.
  • Foreign Trade Zone – Enter lot number.

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or fright bill date. Foreign Trade Zone – enter Entry number and Release date.

Kind Code. Enter the kind code of alcoholic beverage contained in the shipment.  Please indicate one of the following codes:

  • BER = Beer
  • WNU = Wine not over 14%
  • WNO = Wine over 14%
  • WNS = Sparkling Wine
  • DSU = Spirits not over 100 proof
  • DSO = Spirits over 100 proof

Gallons. Enter the total gallons of alcoholic beverages contained in the shipment.


Your Information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

Click on the “Submit” button

Cigarette & Tobacco Products Tax

TOBACCO PRODUCTS DISTRIBUTOR TAX RETURN

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) administers the California Cigarette and Tobacco Products Surtax Law. This law imposes a tax upon the distribution of tobacco products based on the wholesale cost of these products. The rate is determined annually by the CDTFA and is equivalent to the combined rate of tax imposed on cigarettes.

DEFINITIONS

Tobacco Products include, but are not limited to a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, shisha, or snuff, but does not include cigarettes. Electronic cigarettes are considered a tobacco product (Revenue and Taxation Code section 30121 (b)).

Electronic Cigarettes include any device or delivery system sold in combination with nicotine which can be used to deliver, to a person, nicotine in aerosolized or vaporized form, including, but not limited to, an eCigarette, eCigar, ePipe, vape pen, or eHookah. Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with nicotine (Revenue and Taxation Code section 30121 (c)).

Distribution includes the sale of untaxed tobacco products in this state, the use or consumption, including samples, of   untaxed tobacco products in this state, or the placing of untaxed tobacco products in a vending machine or in retail stock for the purpose of selling the tobacco products to consumers (Revenue and Taxation Code section 30008).

Distributor includes every person who makes a "distribution" of tobacco products, or who sells or accepts orders for tobacco products that are to be transported from outside California to a consumer within California (Revenue and Taxation Code section 30011).

Imposition of Tax is upon every distributor that must pay a tax upon the distribution of untaxed tobacco products in this state based on the wholesale cost (Revenue and Taxation Code sections 30123 and 30131.2).

Untaxed Tobacco Products are either tobacco products that have not yet been distributed in a manner that results in a tax liability or tobacco products that have been distributed and returned to the distributor after payment of tax and for which distributor has claimed a deduction (Revenue and Taxation Code sections 30123(c) or 30131.2(c)), or a refund or credit pursuant to Revenue and Taxation Code sections 30176.2 or 30178.2.

Retail Stock includes tobacco products that are stored in an area where retail sales are made. Retail Stock is considered to be distributed in this state with excise tax due. If you purchase untaxed tobacco products and only make sales to consumers, your entire inventory is considered retail stock, distributed in this state, and the excise tax is immediately due. Untaxed tobacco products are not considered retail stock if you make sales to other licensees. The untaxed tobacco products must be in the original manufacturer’s packaging with an unbroken seal and securely separated from the retail area.  (Regulation 4001).

Wholesale Cost means the cost of tobacco products and samples to the distributor, including the dollar value of samples, and the dollar value of any manufacturer's discounts or trade allowances (Revenue and Taxation Code section 30017, 30123, and 30131.2).

For example, the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner shall include manufacturing costs, the cost of raw material(including waste materials not incorporated into the final product),the cost of labor, any direct and indirect overhead costs, and any federal excise and/or U.S. Custom s taxes paid.

In addition to the price paid for the tobacco product, the wholesale cost of any tobacco product that is imported into this state directly from outside the country shall include any Federal excise or U.S. Customs taxes paid.

Cigarette and Tobacco Products Tax Regulation 4076, Wholesale Cost of Tobacco Products provides examples of calculating or estimating wholesale cost.

FILING REQUIREMENTS

Every person who distributes tobacco products in this state must file this tax return on or before the 25th day of the month following the month for which the tax is due (Revenue and Taxation Code section 30182).The tax return must be filed even if there were no distributions during the period covered by the return. The return must be accompanied by a remittance payable to the California Department of Tax and Fee Administration for the amount of any tax due.

CDTFA-501-CTT, Tobacco Schedule T, must be completed, and attached only if you sold roll-your-own tobacco in California from nonparticipating manufacturers. If you did not make any sales of roll-your-own tobacco from nonparticipating manufacturers during this reporting period, it is not necessary to file Tobacco Schedule T but you must complete the question in the Initial Questions sections “Did you have any sales of roll-your-own tobacco from no-participating manufacturers.”  A duplicate copy of the return, including all supporting records, should be retained on the licensed premise for verification by CDTFA auditors.


Initial Questions

Did you have any sales of roll-your-own tobacco from non-participating manufacturers?

Select “Yes” or “No”

Check “No” if you did not sell roll-your-own tobacco from nonparticipating manufacturers for this reporting period. CDTFA-501-CTT, Tobacco Schedule T, is not required to be completed.

If you selected “Yes” go to “Attachment Section and attach the CDTFA 501-CTT.

Note: A licensed California distributor may also be the original importer of tobacco products manufactured outside of the U.S. (Revenue & Taxation Code section 30105). If you are the original importer of tobacco products manufactured outside of the U.S. and sell these products to a licensed distributor, you must include those sales on CDTFA-501-MIT, Schedule - Manufacturer/Importer Report of Nontaxable Sales of Tobacco ProductsForm CDTFA-501-MIT is exclusive to Tobacco Products Manufacturer/Importer licensees and should only be filed in conjunction with the monthly BOE-501-TIM tax return. If you purchase tobacco products manufactured outside the U.S. from an original importer, you must include the cost of the imported tobacco products on line 1 and pay the tax based on your distribution of the imported products

Attachment

Select “Yes” or “No”

Selecting “Yes” to  this question on the prior screen requires you to attach  the 501-CTT  (Flat File).

To submit a file attachment, select the “Add” button and choose the correct attachment type in the “Type” drop-down menu.

Please visit the CDTFA Website for more information about the flat file templates.


Taxable Distributions

Wholesale Cost of All Tobacco Products Distributed. Enter the wholesale cost, as defined, of untaxed tobacco products that you distributed including electronic cigarettes (see Regulation 4076).

Caution: Do not include the wholesale cost of tobacco products that were returned to you by a customer during the same month covered by this return when you refund the entire amount the customer paid for the tobacco products either in cash or credit. Refund or credit of the entire amount shall be deemed to be given when the purchase price, less rehandling charges and restocking cost, is refunded or credited to a customer (Revenue & Taxation Code section 30123(c) and 30131.2(c)).

Note: A licensed California distributor may also be the original importer of tobacco products manufactured outside of the U.S. (Revenue & Taxation Code section 30105). If you are the original importer of tobacco products manufactured outside of the U.S. and sell these products to a licensed distributor, you must include those sales on CDTFA-501-M IT, Schedule- Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products. If you purchase tobacco products manufactured outside the U.S. from an original importer, you must include the cost of the imported tobacco products on line 1 and pay the tax based on your distribution of the imported products.

Interstate or Foreign Commerce. Enter the wholesale cost, as defined, of those tobacco products reported on line 1 that were distributed to purchasers in other states, territories or foreign countries by delivery outside California and not returned to this state before use (Revenue & Taxation Code section 30104).

Interstate or Foreign Passenger Common Carrier. Enter the wholesale cost, as defined, of those tobacco products reported on line 1 that were distributed to a common carrier engaged in interstate or foreign passenger service or to a person authorized to sell tobacco products on the facilities of such carriers.

Other Exemptions. Enter the wholesale cost, as defined, of only those tobacco products reported on the first line that are exempt from tax, such as:(1) tobacco products sold to the U.S. Army, Air Force, Navy, Marine Corps, or Coast Guard exchanges and commissaries, and Navy or Coast Guard ships stores (Revenue & Taxation Code section 30102);(2) tobacco products under internal revenue bond or customs control (Revenue & Taxation Code section 30102.5); or (3) tobacco products sold or transferred to a law enforcement agency for use in a criminal investigation (Revenue & Taxation Code section 30103.5).

Caution: Sales by original importers of tobacco products manufactured outside the U.S. to licensed distributors are not taxable (Revenue & Taxation Code section 30105) and must be included on CDTFA-501-MIT. If, however, you are an original importer with sales to unlicensed distributors in California, or sales to wholesalers or retailers of tobacco products, you must include the sales on line titled “Wholesale cost of tobacco products distributed.”

Credit on Returned Tobacco Products Where Tax Was Reported in a Prior Month. Enter the wholesale cost, as defined, of those tobacco products that were returned by the customer during the period covered by this return but that were reported for a different month than covered by this return. Credit of the entire amount shall be deemed to be given when the entire purchase price, less rehandling and restocking costs, is credited to the customer (Revenue & Taxation Code section 30176.2). If the credit exceeds the liability, the balance will be refunded.

Total Exempt Distributions (the system will automatically calculate this item)

Taxable Distributions (the system will automatically calculate this item)


Excess Tax

Total Amount of Tax Due (the system will automatically calculate this item)

Did You Collect More Tax than what is due? 

Select “Yes” or ”No”

If you selected “Yes” Enter the total Excess Tax Collected. 


Summary (the system will automatically calculate the items below)

Total Exempt Distributions

Total Taxable Distributions

Tax Rate

Total Amount of Tax Due (after subtracting exemptions)

Excess Tax Collected

Total Amount of Tax Due for Tobacco Products. (Includes Excess Tax Collected)

Penalty. If you pay the tax due or file your return after the due date, additional amounts are due for penalty charges.  The penalty is 10 percent (0.10) of the amount of tax owing.

Interest Rate. The interest rate for late payment noted on this line applies for each month or portion of a month after the due date.

Total amount due

INSTRUCTIONS CIGARETTE DISTRIBUTOR/IMPORTER TAX REPORT

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the California Cigarette Tax Law. Cigarette distributors in California are required to report all receipt, distribution, and inventory for cigarettes in this state.

The Cigarette Distributor/Importer Tax Report allows cigarette distributors to report receipt, distribution, and inventory information. Every distributor is required to keep daily records of the number of tax stamps used in their affixing operations. Distribution includes the sale of untaxed cigarettes, the use or consumption of untaxed cigarettes, and the placing of untaxed cigarettes into a vending machine or retail stock. Sale of cigarettes from one distributor to another distributor is taxable. An appropriate stamp shall be affixed to packages of cigarettes sold to another distributor.

FILING REQUIREMENTS

Every cigarette distributor in this state must file this report and supporting schedules on or before the 25th day of the month following the monthly reporting period. The report must cover all cigarette and stamp transactions for the entire month.

The supporting schedules, including TJC F, are considered an integral part of the report and must be submitted with this report. You must file a report even if you have no activity for the reporting period. A copy of the report, together with all supporting records, should be retained on the licensed premises for verification by CDTFA auditors.

Adjustments or corrections to a report for a prior month should be made on an amended report for that month. Do not show such adjustments on this report.

If you have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the perpetual inventory report run on the last business day of the month for which the distributor's report is filed. However, at least once every calendar year, the monthly statement shall be based on a physical inventory of cigarettes on hand on the last business day of the month for which the distributor's report is filed. A "cycle count inventory system" is a system that provides evidence that all cigarettes are counted on a regular basis, with each item being counted at least once every three month period.  A "perpetual inventory system" is a system in which inventory records are maintained and updated continuously as items are purchased or sold.

If you do not have a cycle count inventory system and perpetual inventory system in place, the monthly statement shall be based on the inventory on hand at the end of the month covered by the report. However, at least once every six months, the monthly statement shall be based on a physical inventory of cigarettes on hand performed within the last five days of the month for which the distributor's report is filed.

ACCOUNTABILITY

Itis important that you report all transactions for which you are required to account on this report and the supporting schedules. The CDTFA will be comparing your receipts to the distributions manufacturers reported on their respective tax forms. Information on this report will be shared with, and used by, other government agencies.  Failure to report fully may result in the CDTFA contacting you to determine why your reports differ from reports submitted by third parties.

PREPARATION OF SCHEDULES

A CDTFA-810, CTI, Cigarette Tax Receipt Schedule, and a CDTFA-810-CTF, Cigarette Tax Disbursement Schedule, must be submitted with every CDTFA-501-CD, Cigarette Distributor/Importer Tax Report, to support applicable activities during the reporting period.  For detailed information regarding preparation of the schedules, see CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules, on our website www.cdtfa.ca.gov


Initial Questions and File Attachment

Select “Yes” or “No”

Do you have any receipts or distributions of cigarettes to report?

Did you stamp any product during this reporting period? If so Schedule F is required.

To submit the Flat (FLT) file attachment, select the “Add” button and choose the correct attachment type in the “Type” drop-down menu.

Click “Save”.

Please visit here for more information about the flat file templates.

CIGARETTE STOCK AND TAX SUMMARY

Round all quantities to the nearest whole number.

Inventory First of Month (should agree with previous months ending inventory)

Without stamps affixed. Enter the total number of cigarettes without stamps affixed that is held in inventory on the first day of the reporting period.

With stamps affixed. Enter the total number of cigarettes with stamps affixed that is held in inventory on the first day of the reporting period.

Total Inventory First of Month (the system will automatically calculate this item)

Product received without stamps affixed.  Enter the total number of cigarettes received without stamps affixed. (the system will automatically calculate this item)

Product received with stamps affixed. Enter the total number of cigarettes received with stamps affixed. (the system will automatically calculate this item)

Total Cigarettes to account for (the system will automatically calculate this item)


Inventory end of month

Without stamps affixed. Enter the total number of cigarettes without stamps affixed that is held in inventory on the last day of the reporting period.

With stamps affixed. Enter the total number of cigarettes with stamps affixed that is held in inventory on the last day of the reporting period.

Total Inventory End of Month (the system will automatically calculate this item)

Does the total inventory above, represent physical inventory?

Select “Yes” or “No”

Date of actual inventory


Total distributions (Total cigarettes to account for less total inventory at the end of the month)

Total distributions during the month


TOTAL DISTRIBUTIONS

Total distributions during month (Total cigarettes to account for less total inventory at the end of the month). (the system will automatically calculate this item)


TAX EXEMPT DISTRIBUTIONS

Sold or shipped in interstate or foreign commerce.  Enter the total number of cigarettes sold and shipped in interstate or foreign commerce.  

United States constitutionally exempt transactions or those sold to interstate or foreign passenger common carriers. Enter the total number of cigarettes sold in transactions that are exempt from taxation under the United States Constitution or those sold to interstate or foreign passenger common carriers.

Sold to U.S. Military exchanges, commissaries, ship stores, and the U.S. Veterans Administration. Enter the total number of cigarettes sold to U.S. Military exchanges, commissaries, ship stores, and the U.S. Veterans Administrations.  

Sold by original importers to licensed distributors. Enter the total number of cigarettes sold by original importers to licensed distributors.  

Stamp affixed and stamp unaffixed product returned to seller or destroyed. 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 CDTFA.  

Total Exemptions (the system will automatically calculate this item)


STAMP ACCOUNT FOR CALENDAR MONTH

Inventory First of Month (should agree with previous months ending inventory)

Tax value of unaffixed stamp inventory. Enter the tax value of stamps that are not affixed to packages that are held in inventory on the first of the reporting period. Multiply the number of unaffixed stamps by the stamp tax value.

Tax value of stamps affixed to packages. Enter the tax value of stamps that are affixed to packages that are held in inventory on the first day of the reporting period. Multiply total from inventory first of the month (with stamps affixed) to the rate of tax per cigarette.

Total Tax value (inventory first of month) (the system will automatically calculate this item)

Tax value of stamps purchased. Enter the total tax value of stamps purchased during this period.

Tax value on tax-paid cigarette receipts. Enter value for cigarettes reported. 

Total tax value to account for (the system will automatically calculate this item)


Inventory end of month

Tax value of unaffixed stamp inventory. Enter the tax value of stamps that are not affixed to packages that are held in inventory on the last day of the reporting period.

Stamp value of stamps affixed to packages. Enter the tax value of stamps that are affixed to packages that are held in inventory on the last day of the reporting period.

Total tax value (inventory end of month). (the system will automatically calculate this item)

Tax value of stamps used.  (Total tax value to account for less the tax value of stamps used). (the system will automatically calculate this item)

Unusable stamps for which claim has been filed.  Enter the total tax value of unusable stamps (affixed to packages or unaffixed) for which a claim has been filed.

Tax value of stamps affixed to packages sold. Tax value of stamps used less the tax value of unusable stamps for which a claim has been filed. (the system will automatically calculate this item)


SUMMARY (the system will automatically calculate the items below)

Total distributions during month (Total cigarettes to account for less total inventory at the end of the month)

Total exemptions

Taxable distributions. (Total distributions less total exemptions)

Rate of tax per cigarette

Tax value of taxable distributions

Tax value of stamps affixed to packages sold(Tax value of stamps used less the tax value unusable stamps for which a claim has been filed)

Difference, if any, between tax value of taxable distributions and tax value of stamps affixed to packages sold.


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone


CIGARETTE DISTRIBUTOR/IMPORTER SCHEDULE REPORTING

RECEIPT SCHEDULES
CDTFA-810-CTI, Cigarette Tax Receipt Schedule
Schedule Codes:
1A: Stamp Affixed or Tax-Paid Product Purchased/Received
2A: Unstamped or Untaxed Product Purchased/Received

DISBURSEMENT SCHEDULES
CDTFA-810-CTF, Cigarette Tax Disbursement Schedule
Schedule Codes:
7A Distributions or Sales to Interstate or Foreign Commerce
10B Stamp Unaffixed or Tax-Unpaid Product Sold by First Importer to Licensed Distributor
F Stamped Product that was Purchased Unstamped

CIGARETTE MANUFACTURERE’S TAX RETURN OF TAXABLE DISTRIBUTIONS IN CALIFORNIA

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the California Cigarette Tax Law. This includes the distribution of unstamped cigarettes as samples by manufacturers' agents or representatives. Refer to Regulation 4081, Sample Cigarettes and Tobacco Products, for additional information on the distribution of samples.

REQUIREMENTS

Every cigarette manufacturer shall file a return with the CDTFA on or before the 25th day of each month reporting all taxable distributions. You are also required to report all distributions on the schedules identified, when applicable. You must file a report even if you have no activity for the reporting period. Paying your tax or filing your return after the due date may result in interest and penalty charges. You must file a return even if no tax is due for the reporting period. The supporting schedules are considered an integral part of the return and the return is not considered complete without them.

ACCOUNTABILITY

It is important that you report all transactions for which you are required to account on the supporting schedules. The CDTFA will be comparing your distributions to the receipts that distributors reported on their tax forms. Information on this report will be shared with, and used by, other government agencies. Failure to report fully may result in the CDTFA contacting you to determine why your reports differ from reports submitted by third parties.


PREPARATION OF SCHEDULES (one or more schedules may be required)

For detailed information regarding preparation of The CDTFA-810-CTF, Cigarette Tax Disbursement Schedule, see CDTFA-810-CTE, Instructions for Preparing Cigarette and Tobacco Tax Schedules, on our website at www.cdtfa.ca.gov.

CIGARETTE MANUFACTURER SCHEDULE REPORTING

DISBURSEMENT SCHEDULE (CDTFA-810-CTF, Cigarette Tax Disbursement Schedule)

SCHEDULE CODES
6A Stamp Unaffixed or Tax-Unpaid Product
7A Distributions or Sales to Interstate or Foreign Commerce
8A Distributions or Sales to the United States Government Tax Exempt


File Attachment

To submit the Flat (FLT) file attachment, select the “add” button and choose the correct attachment type in the “Type” drop-down menu.

Click “Save”

Please visit here for more information about the flat file templates.


Taxable Amounts. Enter the following:

Samples in packages of 5 or less cigarettes

Samples in packages of more than 5 cigarettes

Taxable sales to the U.S. Government

Other distributions subject to tax

Total distributions subject to tax (the system will automatically calculate this item)


Excess Tax

Total amount of tax due (the system will automatically calculate this item)

Did you collect more tax than what is due (excess tax)?

Enter “Yes” or “No”

Excess tax collected


Summary (the system will automatically calculate the items below)

Total distributions subject to tax (samples, taxable sales to the U.S. Government, etc.)

Rate of tax per cigarette

Total amount of tax due

Excess tax collected

Total tax

Penalty

Interest

Total amount due and payable


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

TOBACCO PRODUCTS MANUFACTURER/IMPORTER RETURN

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) is responsible for administering the California Cigarette and Tobacco Products Tax Law. The law imposes a tax upon the distribution of tobacco products based on the wholesale cost of these products. This includes the distribution of untaxed tobacco products as samples by a manufacturer/importer or its agents or representatives. The tax rate is determined annually by the CDTFA and is equivalent to the combined rate of tax imposed on cigarettes.

FILING REQUIREMENTS

Every person that manufactures or imports tobacco products shall file this tax return on or before the 25th day of the month following the month for which the tax is due. The giving away in this state of untaxed tobacco products as samples is a taxable distribution and each package of sample tobacco products distributed shall be clearly marked as a sample. With the exception of line 1A below, the return should only include taxable distributions of sample tobacco products.

Detail of nontaxable transactions shall be furnished to the CDTFA on CDTFA-501-MIT.

DEFINITIONS

Tobacco Products include, but are not limited to, a product containing, made, or derived from tobacco or nicotine that is intended for human consumption, whether smoked, heated, chewed, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, including, but not limited to, cigars, little cigars, chewing tobacco, pipe tobacco, or snuff, but does not include cigarettes. Tobacco products also include electronic cigarettes.

Electronic Cigarettes mean any device or delivery system sold in combination with nicotine which can be used to deliver to a person, nicotine in aerosolized or vaporized form, including, but not limited to, an eCigarette, eCigar, ePipe, vape pen, or eHookah.  Electronic cigarettes include any component, part, or accessory of such a device that is used during the operation of the device when sold in combination with nicotine.

Wholesale Cost means the cost of tobacco products and samples, including the dollar value of samples, and the dollar value of any manufacturer's discounts or trade allowances (Revenue and Taxation Code section 30017, 30123, and 30131.2).

For example, the wholesale cost of any manufactured tobacco product that is distributed in a taxable manner shall include all manufacturing costs, the cost of raw materials, including waste materials not incorporated into the final product, the cost of labor, any direct and indirect overhead costs, and any Federal excise and/or U.S. Customs taxes paid.

In addition to the price paid for the tobacco product, the wholesale cost of any tobacco product that is imported into this state directly from outside the country shall include any Federal excise or U.S. Customs taxes paid.

Cigarette and Tobacco Products Tax Regulation 4076, Wholesale Cost of Tobacco Products, provides examples of calculating or estimating wholesale cost.

Importer means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States (Revenue and Taxation Code section 30019).

Manufacturer means a manufacturer of cigarettes and tobacco products sold in this state (Business and Professions Code section 22971(1)).

Distributor includes every person who makes a "distribution" of tobacco products, or who sells or accepts orders for tobacco that are to be transported from outside California to a consumer within California (Revenue and Taxation Code section 30011).

INITIAL QUESITON

Did you have any sales of nontaxable tobacco products?

Select “Yes” or “No”

If you selected “Yes” you must submit the CDTFA-501-MIT.

Attachments

To submit the CDTFA-501-MIT file attachment, select the “Add” button and choose the correct type in the “Type” drop down menu.

Please visit the CDTFA Website for more information about the flat file templates.


Taxable Amounts

Total wholesale cost of nontaxable transactions reported on CDTFA-501-MIT, column H.

Enter the total wholesale cost of nontaxable tobacco products sold from form CDTFA-501-MIT, column H (the system will automatically calculate this item).

Wholesale Cost of All Tobacco Products Distributed. Enter the total wholesale costs, as defined, of sample tobacco products that you distributed. The return should include only taxable distributions of sample tobacco products. Sales of tobacco products by manufacturers and importers (pursuant to Revenue and Taxation Code sections 30103 and 30105) shall be reported on CDTFA-501-MIT. All other taxable distributions (pursuant to Revenue and Taxation Code section 30008) of tobacco products shall be reported on CDTFA-501-CT, Tobacco Products Distributor Tax Return.

Samples of snuff (including moist) and chewing tobacco.

Samples of pipe tobacco.

Samples of cigars.

Samples of roll-your-own.

Samples of nicotine and electronic cigarettes sold with nicotine.

Other samples.

Other tobacco products samples description

Total distributions subject to tax. (the system will automatically calculate this item)


Summary (the system will automatically calculate the items below)

Total wholesale cost of nontaxable transactions reported on CDTFA-501-MIT

Total distributions subject to tax

Tax Rate

Penalty

Interest

Total amount due and payable

CIGARETTE WHOLESALER’S REPORT

FILING INSTRUCTIONS

Under section 30188 of the Cigarette and Tobacco Products Tax Law, every licensed cigarette wholesaler in this state shall file a report on or before the 25th day of the month following the monthly reporting period showing the activity in his or her cigarette inventory.  Complete and accurate records of all transactions in cigarettes and a duplicate of this report must be retained on the licensed premise for verification by California Department of Tax and Fee Administration auditors.


Initial Questions

Did you make any purchases of cigarettes during the month?

Select “Yes” or “No”


File Attachment

To submit Part 2: Purchases of Cigarettes file attachment, select the “Add” button and choose the correct attachment type in the “Type” drop down menu.

Click “Save”


Cigarette Stock Summary

This section is required for either a “Yes” or “No” response to the question above.

Inventory.  (Report all values in Cartons of Cigarettes)

Inventory first of month.  Enter your cigarette inventory at the beginning of the month.

Purchased during the month. Enter your cigarettes purchased during the month.

Other Acquisitions.  (Returns form a sale made during a prior month, transfers from wholesalers, etc.).

Other acquisitions explanation.  A full explanation of the cigarettes entered on the line above should be made in this space reserved for this purpose.


Deductions (Report all values in Cartons of Cigarettes)

Deduct inventory end of month.  (physical inventory on hand is required to be take not less often than three-month intervals).

Deduct other dispositions.  (Losses by theft, fire, or other damage and transfers to other wholesalers, etc.)

Other dispositions explanation.  A full explanation of the cigarettes entered on the line above should be made in this space reserved for this purpose.


Summary (the items below are automatically calculated by the system)

Total cigarettes to account for

Total deductions

Total sales during month


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

Instructions Under Construction

PREVENT ALL CIGARETTE TRAFFICKING (PACT) ACT

GENERAL INFORMATION

What is the PACT Act?

On June 29, 2010, the Prevent All Cigarette Trafficking Act (PACT Act) went into effect. This federal law amends the Jenkins Act, 15 U.S.C. Chapter 10A, which governs the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco. The PACT Act revised definitions in the Jenkins Act, provided new requirements for registration, reporting, recordkeeping, and increased penalties for criminal violations. The PACT Act also generally prohibits mailing cigarettes and smokeless tobacco through the U.S. Postal Service.

What tobacco products are covered under the PACT Act?

Cigarettes and smokeless tobacco are covered.

According to 18 U.S.C. 2341 and 26 U.S.C. 5702, cigarettes include:

  • Any roll of tobacco wrapped in paper or in any substances not containing tobacco.
  • Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling is likely to be offered to, or purchased by, consumers as a cigarette as described in the bullet above.
  • Roll-your-own tobacco.

Smokeless tobacco includes:

  • Tobacco products that are non-combustible (primarily various forms of chewing tobacco, snuff, snus, etc.)

Who must file this report?

You must file this report if you advertise, offer for sale, sell, transfer, or ship (for profit) cigarettes in interstate commerce. These cigarettes must be shipped into another state, locality, or Indian nation that taxes the sale or use of cigarettes.

When and where do I file?

The report is due no later than the 10th day of each calendar month for the previous calendar month's shipments. File or upload your report online by going to www.cdtfa.ca.gov and selecting File a Return. If necessary, you may mail the report to California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0088. 

Definitions

Common Carrier - Any person (other than a local messenger service or the U.S. Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States.

Consumer - A consumer is any person who purchases cigarettes or smokeless tobacco. This does not include any person lawfully operating as a manufacturer, distributor, wholesaler, or retailer of cigarettes or smokeless tobacco.

Delivery Seller - A person who makes delivery sales.

Delivery Sale - Any sale of cigarettes or smokeless tobacco to a consumer if –

  • the consumer orders by telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
  • the cigarettes or smokeless tobacco products are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or
  • the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes or smokeless tobacco.

Interstate Commerce - The term "interstate commerce" includes commerce between any place in a State and any place outside of that State, commerce between a State and Indian Country in the State, or commerce between points in the same State but through any place outside of the State or through any Indian Country. The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States.

Person - The term "person" means an individual, corporation, company, association, firm, partnership, society, State government, local government, Indian tribal government, governmental organization of such a government, or joint stock company.


Initial Questions and File Import

Are you reporting any cigarette products?

Select “Yes” or “No”

Are you reporting any tobacco products?

Select “Yes” or “No”

If “Yes," how would you like to upload the Cigarette/Tobacco PACT ACT Reports?
Select “Manually” or “Excel Workbook”

Upload Excel Workbook Schedule

If you selected “Yes” and would like to upload an excel workbook, use the “Upload an Excel Workbook” and choose the file you would like to upload, by clicking “Upload”. 

Note: Separate monthly reports are required to be submitted for cigarettes and other tobacco products (OTP).  To report cigarettes, upload a PA-1 State Cigarette PACT Act Report excel file.  To report smokeless tobacco products (including Roll Your Own) submit a PA-2 State Tobacco PACT Act Report excel file.  Upload only one report at a time. 


Manual Entry: PA-1 State Cigarette PACT Act Report

If you selected “Yes” and would like to manually enter the “CDTFA-2054-PA-1: State Cigarette PACT Act Report,” click the “Add a Record” hyperlink and enter all requested information for the report.

Identify Your Sales (Cigarettes Only)

Customer
Purchaser Name
Address
Invoice
Invoice Date
Invoice Number

Cigarettes
Carton UPC
Total Price
Brand Family
Quantity Sold
Total Sticks Sold

Click “Add”

Review the uploaded schedule.  If necessary, click the icons to the left of each row to revise, copy, or delete the row. To add more entries to your report click the “Add a Record” hyperlink and enter all requested information for the report


Form PA-1 - Identify Your Delivery Sales (Cigarettes Only)

This field is required to be completed ONLY if you are a Delivery Seller.

Delivery Service Name

Address

Phone Number

Click “Add”


Manual Entry:  PA-2 State Tobacco PACT Act Report

If you selected “Yes” and would like to manually enter the “CDTFA PA-2: State Tobacco PACT Act Report” click the “Add a Record” hyperlink   and enter all requested information for the report.

Identify Your Sales (Smokeless Tobacco Products and RYO):

Customer

Purchaser Name

Address

Invoice

Invoice Number

Invoice Date

Tobacco

Brand Family

Type

Quantity

RYO Total Weight
(Optional Field. However, Delivery Sellers are required to complete.)

OTP Total Weight
(Optional Field. However, Delivery Sellers are required to complete.)

Retail Sales Price
(Optional Field. However, Delivery Sellers are required to complete.)

Manufacturer/Wholesale List Price
(Optional Field. However, Delivery Sellers are required to complete.)

Click “Add”

Review the uploaded report.  If necessary, click the icons to the left of each row to revise, copy, or delete the row.  To add more entries to your report click the “Add a Record” hyperlink and enter all requested information for the report. 


Form PA-2 – Identify Your Delivery Service (Smokeless Tobacco Products and RYO)

This field is required to be completed ONLY if you are a Delivery Seller.

Delivery Service Name

Address

Phone Number

Click “Add”


Your Information

I hereby certify that this report, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

Click  “Submit”

PREVENT ALL CIGARETTE TRAFFICKING (PACT) ACT

GENERAL INFORMATION

What is the PACT Act?

On June 29, 2010, the Prevent All Cigarette Trafficking Act (PACT Act) went into effect. This federal law amends the Jenkins Act, 15 U.S.C. Chapter 10A, which governs the collection of taxes on, and trafficking in, cigarettes and smokeless tobacco. The PACT Act revised definitions in the Jenkins Act, provided new requirements for registration, reporting, recordkeeping, and increased penalties for criminal violations. The PACT Act also generally prohibits mailing cigarettes and smokeless tobacco through the U.S. Postal Service.

What tobacco products are covered under the PACT Act?

Cigarettes and smokeless tobacco are covered.

According to 18 U.S.C. 2341 and 26 U.S.C. 5702, cigarettes include:

  • Any roll of tobacco wrapped in paper or in any substances not containing tobacco.
  • Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling is likely to be offered to, or purchased by, consumers as a cigarette as described in the bullet above.
  • Roll-your-own tobacco.

Smokeless tobacco includes:

  • Tobacco products that are non-combustible (primarily various forms of chewing tobacco, snuff, snus, etc.)

Who must file this report?

You must file this report if you advertise, offer for sale, sell, transfer, or ship (for profit) cigarettes in interstate commerce. These cigarettes must be shipped into another state, locality, or Indian nation that taxes the sale or use of cigarettes.

When and where do I file?

The report is due no later than the 10th day of each calendar month for the previous calendar month's shipments. File or upload your report online by going to www.cdtfa.ca.gov and selecting File a Return. If necessary, you may mail the report to California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0088. 

Definitions

Common Carrier - Any person (other than a local messenger service or the U.S. Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transportation is provided) between a port or place and a port or place in the United States.

Consumer - A consumer is any person who purchases cigarettes or smokeless tobacco. This does not include any person lawfully operating as a manufacturer, distributor, wholesaler, or retailer of cigarettes or smokeless tobacco.

Delivery Seller - A person who makes delivery sales.

Delivery Sale - Any sale of cigarettes or smokeless tobacco to a consumer if –

  • the consumer orders by telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
  • the cigarettes or smokeless tobacco products are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or
  • the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes or smokeless tobacco.

Interstate Commerce - The term "interstate commerce" includes commerce between any place in a State and any place outside of that State, commerce between a State and Indian Country in the State, or commerce between points in the same State but through any place outside of the State or through any Indian Country. The term "State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States.

Person - The term "person" means an individual, corporation, company, association, firm, partnership, society, State government, local government, Indian tribal government, governmental organization of such a government, or joint stock company.


Initial Questions and File Import

Are you reporting any cigarette products?

Select “Yes” or “No”

Are you reporting any tobacco products?

Select “Yes” or “No”

If “Yes," how would you like to upload the Cigarette/Tobacco PACT ACT Reports?
Select “Manually” or “Excel Workbook”

Upload Excel Workbook Schedule

If you selected “Yes” and would like to upload an excel workbook, use the “Upload an Excel Workbook” and choose the file you would like to upload, by clicking “Upload”. 

Note: Separate monthly reports are required to be submitted for cigarettes and other tobacco products (OTP).  To report cigarettes, upload a PA-1 State Cigarette PACT Act Report excel file.  To report smokeless tobacco products (including Roll Your Own) submit a PA-2 State Tobacco PACT Act Report excel file.  Upload only one report at a time. 


Manual Entry: PA-1 State Cigarette PACT Act Report

If you selected “Yes” and would like to manually enter the “CDTFA-2054-PA-1: State Cigarette PACT Act Report,” click the “Add a Record” hyperlink and enter all requested information for the report.

Identify Your Sales (Cigarettes Only)

Customer
Purchaser Name
Address
Invoice
Invoice Date
Invoice Number

Cigarettes
Carton UPC
Total Price
Brand Family
Quantity Sold
Total Sticks Sold

Click “Add”

Review the uploaded schedule.  If necessary, click the icons to the left of each row to revise, copy, or delete the row. To add more entries to your report click the “Add a Record” hyperlink and enter all requested information for the report


Form PA-1 - Identify Your Delivery Sales (Cigarettes Only)

This field is required to be completed ONLY if you are a Delivery Seller.

Delivery Service Name

Address

Phone Number

Click “Add”


Manual Entry:  PA-2 State Tobacco PACT Act Report

If you selected “Yes” and would like to manually enter the “CDTFA PA-2: State Tobacco PACT Act Report” click the “Add a Record” hyperlink   and enter all requested information for the report.

Identify Your Sales (Smokeless Tobacco Products and RYO):

Customer

Purchaser Name

Address

Invoice

Invoice Number

Invoice Date

Tobacco

Brand Family

Type

Quantity

RYO Total Weight
(Optional Field. However, Delivery Sellers are required to complete.)

OTP Total Weight
(Optional Field. However, Delivery Sellers are required to complete.)

Retail Sales Price
(Optional Field. However, Delivery Sellers are required to complete.)

Manufacturer/Wholesale List Price
(Optional Field. However, Delivery Sellers are required to complete.)

Click “Add”

Review the uploaded report.  If necessary, click the icons to the left of each row to revise, copy, or delete the row.  To add more entries to your report click the “Add a Record” hyperlink and enter all requested information for the report. 


Form PA-2 – Identify Your Delivery Service (Smokeless Tobacco Products and RYO)

This field is required to be completed ONLY if you are a Delivery Seller.

Delivery Service Name

Address

Phone Number

Click “Add”


Your Information

I hereby certify that this report, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

Click  “Submit”

Fuel Tax

Diesel Fuel

CLAIM FOR REFUND ON NONTAXABLE SALES AND EXPORTS OF DIESEL FUEL

GENERAL INFORMATION

If you are not licensed as an ultimate vendor, you may use this form to file a claim for refund of tax on tax-paid undyed diesel fuel you exported or sold for exempt purposes, without collecting the tax reimbursement. (You are not an ultimate vendor because you do not make sales to ultimate purchasers, for use on a farm for farming purposes or for use in an exempt bus operation.)

Exempt sales include sales for export for use outside California, sales to the U.S. Government and its agencies or instrumentalities, and sales to train operators for use in a diesel powered train or other off-highway use. You may also be reimbursed for tax paid on undyed diesel fuel you used for purposes other than operating vehicles on highways in this state.

You may file a claim for any of the exempt sales and uses stated above. The law allows for claims to be filed once a year.  However, if your claim exceeds $750 for any calendar quarter, you may request to file your claims on a quarterly basis. Do not use this form if you are claiming a tax refund for tax you paid for diesel fuel you used for farming purposes or in an exempt bus operation. If you make these types of sales (to ultimate purchasers), you must be licensed as an ultimate vendor and file CDTFA-770-DV, Diesel Fuel Ultimate Vendor Report/Claim for Refund, to claim a refund.

Note: Effective July 1, 2011, the diesel fuel tax rate may be adjusted annually.  Due to this annual adjustment, you may have transactions at several different rates. The effective date of any future rate change will be July 1.

To obtain the latest information on any product codes or if you need help completing this form, please call us at 1-800-400-7115 (TTY:711) or visit the CDTFA website at: www.cdtfa.ca.gov.

Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this claim. Failure to properly complete the schedules will result in your refund claim not being accepted.

PREPARATION OF SCHEDULES

Each claim for refund on tax-paid sales of diesel fuel sold for exempt purposes without collecting the tax reimbursement must be supported by schedules detailing all purchases of diesel fuel and all exempt sales of tax-paid undyed diesel fuel for which you are claiming a refund. If you are claiming a refund at the prior tax rate, you must have reported your below the rack activities on Schedules 12A, 12B, and 12C for all previous reporting periods from the period prior to the tax rate change forward through the period on which you are making the claim. (For example, to claim a credit transaction claimed at the prior tax rate in the September 2011 period, you would need to report on these schedules for the June 2011 period and all subsequent periods.) You must also report these schedule activities for this reporting period.

There are two types of supporting schedules with every Claim For Refund On Nontaxable Sales and Exports Of Diesel Fuel: a standard Receipt Schedule and standard Disbursement Schedule. You must select the appropriate schedule code from the Diesel Fuel Schedule Codes list which is included with these instructions, and enter the schedule code for your activities on the Receipt or Disbursement Schedule, as indicated. In addition to a schedule code to describe the activity covered, you must select a product code for the type of product reported and enter the product code on the schedule. For each schedule code there can be only one product code reported per page for the period. You will need to make copy of the blank schedules included with this claim for each schedule and product code combination you will be using. For each schedule, complete the information in boxes (c) and (d) in the header of the schedule. Enter in (c) the schedule code from the Diesel Fuel Schedule Codes list and, in (d), the product code from Diesel Fuel Product Codes description table. Enter in (a) the Company Name, in (b) the Account Number, and in (e) the month and year for which the schedule applies will be completed for you. If they are not completed, please enter the appropriate information from the face of the claim form.

For detailed information regarding the use and preparation of these schedules, see CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules.


File Attachment

In order to submit your Diesel Fuel Exempt Seller Claim for Refund, please upload the file attachment by selecting the “Add” button and choosing the appropriate attachment type, Flat (FLT) or EDI, in the “Type” drop down.

For instructions on the preparation, including the file type and formatting requirements, template Excel workbooks for creating Flat (FLT), sample files, and other useful information related to motor fuels online filing, please visit the CDTFA Website.

After you select a file to attach, click on “Save Draft” and click “Next” to go forward


Review Totals

The reported refund from the file attachment may be different than the calculated refund due from the schedules.  If you would like to update the reported and/or calculated refund, please resubmit an updated file.  To resubmit an updated file, select the “previous” button and follow the instructions that display.

By selecting yes, you are agreeing to use the tax due calculated from the schedules on the file.  Do you agree with the tax due calculated from the schedules on the file?

Select “Yes” or “No”


The information displayed below has been calculated from the schedules within the Diesel Fuel Exempt Claim file submission.  Please review this information for accuracy before proceeding.  If you would like to update the calculated refund, please resubmit an updated file by selecting the “Previous” button and following the instructions accordingly.

Gallons of tax-paid diesel fuel claimed for refund of tax

Rate of tax per gallon

Amount of refund claimed

DIESEL FUEL CLAIM FOR REFUND ON NONTAXABLE USES

GENERAL INFORMATION

If you paid diesel fuel tax on purchases of diesel fuel and you used the tax-paid fuel for nontaxable purposes, you may obtain a tax refund by filing form CDTFA-770-DU. Do not use this form if you are claiming a tax refund for tax, you paid on diesel fuel you used for farming purposes or in an exempt bus operation. Refunds of the tax on these types of uses can only be claimed from the CDTFA by your fuel supplier. You must seek reimbursement of the tax you paid from your supplier.

The following fuel uses are not subject to diesel fuel tax:

  • Diesel fuel used in a vessel. A vessel is a boat, ship, barge, or other watercraft.
  • Diesel fuel used for purposes other than operating motor vehicles upon the public highways of the state.
  • Diesel fuel used to operate auxiliary equipment. Equipment, accessories, or amenities other than equipment used to operate a motor vehicle upon a highway in California, which is operated from the same fuel tank as the motor vehicle, is considered "auxiliary equipment." Equipment powered from a separate fuel source or tank that is used to operate the motor vehicle would not be considered auxiliary equipment.
  • Diesel fuel used in vehicles operated on highways under the jurisdiction of the U.S. Department of Agriculture. To qualify for a refund, the user must have paid for or contributed to the construction or maintenance of the highway.
  • Other nontaxable uses may include diesel fuel used in reefer units with separate fuel tanks or in generators. It may also include fuels used in a motor vehicle owned and operated by a public agency or political subdivision of the state (for example, a county, city and county, city, or district) on highways constructed and maintained by the United States, or by any department or agency of the United States, within a military reservation within California.

Note: Beginning July 1, 2011, the diesel fuel tax rate may be adjusted annually. Due to this annual adjustment, you may have transactions at several different rates. The effective date of any future rate change will be July 1.

For transactions occurring on and after April 1, 2016, Regulation 1432, Other Nontaxable Uses of Diesel Fuel in a Motor Vehicle, provides safe-harbor percentages as presumed amounts of diesel fuel used to operate auxiliary equipment. The following are presumed amounts of diesel fuel used to operate auxiliary equipment. Safe-harbor percentages must be applied to diesel fuel consumption by auxiliary equipment type. Off-highway use is included in the safe-harbor percentages.


File Attachment

In order to submit your Diesel User Claim for Refund, please upload the file attachment by selecting the “Add” button and choose the appropriate attachment type Flat (FLT), in the “Type” drop down.

For instructions on the preparation, including  file type and formatting requirements,  template Excel workbooks for creating Flat (FLT), sample files, and other useful information related to motor fuels online filing, please visit the CDTFA Website.

After you select a file to attach, click on “Save”


Review Totals

The reported refund from the file attachment may be different than the calculated refund from the schedules.  If you would like to update the reported and/or calculated refund, please resubmit an updated file.  To resubmit an updated file, select the “previous” button and follow the instructions that display.

By selecting yes, you are agreeing to use the refund calculated from the schedules on the file.  Do you agree with the refund calculated from the schedules on the file?

Select “Yes” or “No”


Summary

The information displayed below has been calculated from the schedules within the Diesel Fuel Exempt User Claim for Refund file submission.  Please review this information for accuracy before proceeding.  If you would like to update the calculated refund, please resubmit an updated file by selecting the “Previous” button and follow the instructions accordingly.

Gallons of tax-paid diesel fuel claimed for refund of tax
Rate of tax per gallon

Amount of refund claimed

DIESEL FUEL ULTIMATE VENDOR REPORT/CLAIM FOR REFUND

GENERAL INFORMATION

Ultimate vendors are persons who sell undyed diesel fuel without tax to an ultimate purchaser for use on a farm for farming purposes or for use in an exempt bus operation. As an ultimate vendor of diesel fuel in California, you may be reimbursed for tax you paid on undyed diesel fuel you subsequently sold without tax to ultimate purchasers, farmers who use fuel on a farm for farming purposes, and exempt bus operators who use the fuel in exempt bus operations. You may also use this form to request a refund of the tax paid on undyed diesel fuel you exported outside California, sold to the U.S. Government and its agencies or instrumentalities, sold to train operators, and on tax-paid undyed diesel fuel you used for purposes other than operating vehicles on highways in this state.

Note: Effective July 1, 2011, the diesel fuel tax rate may be adjusted annually. Due to this annual adjustment, you may have transactions at several different rates. The effective date of any future rate change will be July 1.

To obtain the latest information on product codes or if you need help completing this form, please call us at 1-800-400-7115 (TTY:711) or visit our website at www.cdtfa.ca.gov.

FILING REQUIREMENTS

You must file a periodic report with the CDTFA listing your total diesel fuel purchases. On the same form you may file a claim for refund of tax you paid on diesel fuel sold or used for the exempt purposes explained above, provided you have not previously claimed a refund for these same exempt sales on CDTFA-770-DV or CDTFA-770-DVW. You must file the report even if you have no exempt transactions or refunds to claim for the reporting period. The report is due on or before the last day of the month following the reporting period. Failure to file this periodic report will result in a delay in processing refunds.

Note: If you are filing a claim for refund, you must complete all appropriate schedules and submit them with this report/claim. Failure to properly complete the schedules will result in your refund claim not being accepted and the form and all accompanying documents will be returned to you.

PREPARATION OF SCHEDULES

There are two types of supporting schedules included with every Diesel Fuel Ultimate Vendor Report/Claim for Refund: a standard Receipt Schedule and a standard Disbursement Schedule. You must select the appropriate schedule code from the Diesel Fuel Schedule Codes list which is included with these instructions, and enter the schedule code for your activities on the Receipt or Disbursement Schedules, as indicated. In addition to a schedule code to describe the activity covered, you must select a product code for the type of product reported and enter the product code on the schedule. For each schedule code there can be only one product code reported per page for the period. You will need to make a copy of the blank schedules included with this report/claim for each schedule and product code combination you will be using. For each schedule, complete the information in boxes (c) and (d) in the header of the schedule. Enter in (c) the schedule code from the Diesel Fuel Schedule Codes list and, in (d), the product code from the Diesel Fuel Product Codes description table. Enter in (a) the Company Name, in (b) the Account Number, and in (e) the month and year for which the schedule applies will be completed for you. If they are not completed, please enter the appropriate information from the face of the report/claim form

For detailed information regarding the use and preparation of these schedules, see CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules.


File Attachment

In order to submit your Diesel Ultimate Vendor Report/Claim for Refund, please upload the file attachment by selecting the “Add” button and choose the appropriate attachment type Flat (FLT), in the “Type” drop down.

For instructions on the preparation, including  file type and formatting requirements, template Excel workbooks for creating Flat (FLT), sample files, and other useful information related to motor fuels online filing, please visit the CDTFA website.

After you select a file to attach, click on “Save Draft” and click “Next” to go forward


Review Totals

The reported refund from the file attachment may be different than the calculated refund from the schedules.  If you would like to update the reported and/or calculated refund, please resubmit an updated file.  To resubmit an updated file, select the “previous” button and follow the instructions that display.

By selecting yes, you are agreeing to use the refund calculated from the schedules on the file.  Do you agree with the refund calculated from the schedules on the file?

Select “Yes” or “No”


Summary

The information displayed below has been calculated from the schedules within the Diesel Fuel Ultimate Vendor Report/Claim file submission.  Please review this information for accuracy before proceeding.  If you would like to update the calculated refund, please resubmit an updated file by selecting the “Previous” button and follow the instructions accordingly.

Gallons of tax-paid diesel fuel claimed for refund of tax

Rate of tax per gallon

Amount of refund claimed

EXEMPT BUS OPERATOR DIESEL FUEL TAX RETURN

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel Fuel Tax Law.

This return is for reporting ex-tax fuel only. The law does not authorize an exempt bus operator to claim a refund or credit when tax-paid fuel is used in an exempt manner - only the supplier (the ultimate vendor) that sells fuel to the exempt bus operator may claim a refund. An exempt bus operator that purchases tax-paid fuel for use in exempt operations must seek a refund from its vendor, and the vendor may seek a refund from the CDTFA.

FILING REQUIREMENTS

Under section 60205 of the Diesel Fuel Tax Law, every exempt bus operator must file a return on or before the last day of a calendar month following the period for which tax is due.  This return must be filed even if you have no tax liability. Under section 60207 of the Diesel Fuel Tax Law, late payment will result in a 10 percent (0.10) penalty and interest at an adjusted annual rate established under section 6591.5 of the Revenue and Taxation Code (R&TC).

Pursuant to section 60502.2 of the Diesel Fuel Tax Law, for the privilege of operating buses on state highways and freeways, exempt bus operators must make a payment equal to one cent ($0.01) for each gallon of the refunded or exempt diesel fuel used in exempt bus operations in this state. Additionally, exempt bus operators must pay the current diesel fuel tax rate for all ex-tax diesel fuel used on highways in non-exempt bus operations in this state. Only dyed diesel and ex-tax undyed diesel can be reported on this form.

DEFINITIONS

Dyed Diesel Fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.

Undyed Diesel Fuel means diesel fuel that is not subject to the United States Environmental Protection Agency or the Internal Revenue Service diesel fuel dyeing requirements.

Ex-tax Diesel Fuel means diesel fuel that has been purchased under an exemption certificate, without payment of the California Diesel Fuel Tax to a supplier or vendor. Ex-tax diesel fuel also includes dyed diesel fuel purchased without payment of the diesel fuel tax to a supplier or vendor.

Note: If you sell undyed diesel fuel to anyone other than an exempt bus operator, the fuel must be sold as tax paid fuel. When you purchase the fuel, which is to be resold tax-paid, you must pay the tax on the portion to be resold by submitting a partial exemption certificate to your vendor/supplier.


PREPARATION OF THE TAX RETURN

Note: Tax-paid diesel fuel cannot be reported on this tax return. Exempt bus operators must either purchase undyed (clear) ex-tax diesel fuel for their exempt use or purchase dyed diesel fuel for their exempt use.  Report all values to the nearest gallon.

Report of Ex-Tax Diesel Fuel Transactions

Total gallons of undyed diesel fuel purchased ex-tax. Enter the total gallons of undyed diesel fuel purchased ex-tax. (Enter from Receipt Schedule 2A)

Total gallons of dyed diesel fuel purchased. Enter the total gallons of dyed diesel fuel purchased. (Enter from Receipt Schedule 2A)

Total gallons of both ex-tax undyed diesel fuel and dyed diesel fuel used off-highway. Enter the total gallons of ex-tax diesel fuel used off-highway.


Exempt Bus Operator Return

Total gallons of ex-tax diesel fuel used in exempt bus operations. Enter the total gallons of both dyed and ex-tax undyed diesel fuel used in exempt bus operations.  

Note: If any fuel used in exempt bus operations is fuel in which tax has been paid, you cannot obtain a refund or credit on this return. You must contact your vendor and provide an exemption certificate to the vendor to obtain credit for any tax erroneously paid on your purchase.

Total gallons of ex-tax diesel fuel purchased and used in non-exempt bus operations. Enter the total gallons of ex-tax diesel fuel purchased and used in vehicles in non-exempt bus operations. These gallons include ex-tax diesel fuel used in charter and passenger stage operations. Tax-paid fuel used in non-exempt bus operations is not reportable on this return.


ATTACH RECEIPT SCHEDULE 2A

Attachments

To add the Receipt Schedule 2A, click on the “Add” button and upload document.

Receipt Schedule 2A, is included with every Exempt Bus Operator Diesel Fuel Tax Return. You must select a product code for the type of product reported and enter the product code on the schedule. Photocopy additional schedules as required, to report only one product code per page. For each schedule, complete the information in box (d) Product Code in the header of the schedule. Boxes (a) Company Name, (b) Account Number, (c) Schedule Code, and (e) Month/Year will be completed for you.

Do not complete columns 1 through 4, 9, and 10. Enter (5) Acquired From (Seller's Name), (6) Seller's Federal Employer Identification Number (FEIN) or CDTFA account number if FEIN is not available, (7) Document Date (mm/dd/yy), (8) Document Number (invoice or receipt number), and (11) Billed Gallons.

Only report purchases of dyed diesel fuel and/or undyed diesel fuel purchased ex-tax under an exemption certificate.

Diesel Fuel Product Codes

The diesel fuel tax is imposed on any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel powered highway vehicle. To obtain the latest information on product codes, please view our Product Code Table on the CDTFA website at CDTFA-810-FTB


Summary (the system will automatically calculate the items below)

Summary of Exempt Bus Operations

Total gallons of ex-tax diesel fuel used in exempt bus operations

Tax rate on ex-tax diesel fuel used in exempt bus operations

Tax due on ex-tax diesel fuel used in exempt but operations

Summary of Non-Exempt Bus Operations

Total gallons of ex-tax diesel fuel purchased and used in non-exempt bus operations

Tax rate on ex-tax diesel fuel used in non-exempt bus operations

Tax due on ex-tax diesel fuel used in non-exempt bus operations

Summary Totals

Tax due

Penalty.  A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return. 

Interest.  Interest is due on the tax amount if you are paying after the due date of the return.  The interest rate applies for each month, or fraction of a month, that your payment is late.

Total amount due and payable


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

GOVERNMENT ENTITY DIESEL FUEL TAX RETURN
(User of Fuel Under Revenue and Taxation Code sections 60050, 60100 (a) (5) (D), and 60108)

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting taxes under the Diesel Fuel Tax Law.

Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on the highway. You are allowed to use both dyed or undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on purchases of undyed diesel fuel. Purchases of dyed diesel fuel used on the highway must be reported and the tax paid with this return.

FILING REQUIREMENTS

The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A return must be filed even if no tax is due.

PAYMENTS

Payments by credit card and ACH debit can be made after you submit your return by selecting “Make a Payment”. If paying by check or money order, print a payment voucher after submitting your return. Make check or money orders payable to the California Department of Tax and Fee Administration. For more information about online payments, go to our website at www.cdtfa.ca.gov and select “Make a Payment”.

DEFINITIONS

Government entity means this state and its political subdivisions, except for a political subdivision that is only an exempt bus operator.

Exempt bus operator is a transit district, transit authority, school district, community college district, or county superintendent of schools, as described in Revenue and Taxation Code sections 60039 and 60040.

Dyed diesel fuel means diesel fuel that is dyed under the United States Environmental Protection Agency or the Internal Revenue Service rules for high sulfur diesel fuel or low sulfur diesel fuel or any requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses.

Undyed diesel fuel means diesel fuel that is not subject to United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements.

Highway means any road inside California that is publicly maintained and open to the public for motor vehicle travel. Roads that qualify as highways include both interstate freeways and publicly maintained surface streets. A road within a federal area such as a national forest or military reservation also qualifies as a highway, provided it is publicly maintained and open to the public.

Roads that do not qualify as highways include:

  • A road within a national or state forest, such as a logging road, that is privately constructed or maintained
  • A road in a federal area that is restricted from public use
  • A publicly maintained or constructed roadway that is not open to public vehicular use, for example, a bike path, a freeway under construction, or a street closed for repairs

PREPARATION OF THE TAX RETURN

Report of Diesel Fuel Transactions (report all values to the nearest gallon)

Enter the following:

Total gallons of undyed diesel fuel at the start of the period.

Total gallons of dyed diesel fuel at the start of the period.

Total gallons of undyed diesel fuel purchased.

Total gallons of dyed diesel fuel purchased.

Total gallons of undyed diesel fuel sold.

Total gallons of dyed diesel fuel sold.


Government Entity Tax Return or Claim for Refund

Total gallons of undyed diesel fuel used.

Total gallons of dyed diesel fuel used.

Total gallons of diesel fuel used off-highway.

Taxable diesel fuel used on highway(the system will automatically calculate this item)


Diesel Fuel Tax Paid to Retail Vendors

Total tax paid fuel used. Total gallons of undyed fuel used times the tax rate per gallon. (the system will automatically calculate this item).

California diesel fuel tax paid to retail vendor on fuel (Calculated from the California Undyed Diesel Fuel Worksheet). Enter the amount of California diesel fuel tax paid to a retail vendor in California on the diesel fuel that is included in your total gallons of undyed diesel fuel used.


Summary (the system will automatically calculate the items below)

Taxable diesel fuel used on highway

Rate of tax per gallon

Total tax due on diesel fuel used on highway

California diesel fuel tax paid to retail vendor on fuel (calculated from the California Undyed Diesel Fuel Worksheet)

Amount of tax due or refund claimed

Penalty. A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.

Interest. Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.

Total amount due and payable or refund claimed


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

INTERNATIONAL FUEL TAX AGREEMENT (IFTA) RETURN
(Diesel Fuel Tax Law & Use Fuel Tax Law, section 9401)

GENERAL INFORMATION

IFTA is an agreement among states in the United States and provinces in Canada that simplifies fuel use tax reporting by motor carriers that travel both inside and outside California. In California, IFTA is administered by, the California Department of Tax and Fee Administration (CDTFA).

FILING REQUIREMENTS

You must file a completed California IFTA tax return each quarter through the CDTFA’s online services. You are required to file one IFTA quarterly tax return for your entire IFTA fleet, containing your miles traveled and fuel use in all member jurisdictions. The return must be filed on or before the last day of the calendar month following the period for which the tax is due. A return must be filed even if the IFTA fleet did not operate and no tax is due.

PAYMENTS

Payments must be made by credit card and ACH debit after submitting your return by selecting “Make a Payment”.

DEFINITIONS

Base jurisdiction - The member jurisdiction where your qualified motor vehicles are licensed and where you file your IFTA return.

Fleet or IFTA Fleet - All qualified motor vehicles licensed by a carrier under IFTA

IFTA - International Fuel Tax Agreement

Motor fuels - All fuels used to propel qualified motor vehicles

Qualified motor vehicle - A motor vehicle used, designed, or maintained for the transportation of people or property, meeting any one of the qualifications listed below. Under IFTA, a qualified motor vehicle is one that:

  • Has two axles and a gross vehicle or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
  • Has three or more axles (power unit only), regardless of weight; or
  • Is used in a combination with a total weight of more than 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.

A recreational vehicle such as a motor home or a pickup with a camper is not considered a qualified motor vehicle when an individual uses it exclusively for personal pleasure. Vehicles used in connection with a business operation are not considered recreational.

Reporting period - One of the four quarterly calendar periods: January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31.

Total miles - The total of all taxable and nontaxable miles or kilometers traveled during the reporting period by every qualified vehicle in your IFTA fleet.

Total gallons or liters - The total gallons or liters of fuel placed in the fuel tank of every qualified vehicle in your IFTA fleet during the reporting period.


PREPARATION OF THE TAX RETURN

Questions - Select “YES” or “NO”

Are you filing a Non Operations Return?


Non IFTA Question - Select “YES” or “NO”

Did you travel through any Non-IFTA Jurisdictions?

  • Alaska
  • District of Columbia
  • Hawaii
  • Mexico
  • Northwest Territories
  • Nunavut
  • Yukon Territory

Non IFTA Jurisdictions

Enter the following information:

Select all Non IFTA jurisdictions in which you traveled

Select fuel type used in each Non IFTA jurisdiction

Enter total miles traveled in each Non IFTA jurisdiction

Enter total gallons of fuel purchased in each Non IFTA jurisdiction


Ex-Tax Gallons Question – Select “YES” or “NO”

Do you have any ex-tax gallons for the quarter?

(Ex-tax gallons include any fuel purchased without paying tax at the time of purchase or taxes were paid but are unable to show proof) 

  • Tax not paid on fuel at the time of purchase
  • Missing receipts on tax paid fuel

Ex-Tax Gallons

Enter the following information:

Select fuel type used

Enter number of ex-tax gallons purchased

Select reason for the ex-tax gallons

Enter any additional comments


Jurisdiction Details – Select “YES” or “NO”

Would you like to upload your Jurisdiction Schedule?

If YES, you will be prompted to upload your file. The jurisdiction schedule template can be found on the CDTFA website at www.cdtfa.ca.gov or by clicking on the link provided.

If NO, please enter the following information:

Select all IFTA jurisdictions in which you traveled.

Select fuel type used in each IFTA jurisdiction traveled.

Enter total miles traveled in each IFTA jurisdiction.

Enter tax paid gallons of fuel purchased in each IFTA jurisdiction - (do not include DEF and other fuels that are not placed in the fuel tanks that power the qualified motor vehicles)


MPG Calculation

Review the information entered on the previous page and MPG calculation for each fuel type.


Jurisdiction Summary (the system will automatically calculate the tax owed or tax credit)

Jurisdiction Detail shows the calculations for each jurisdiction based on the total miles and total tax paid gallons that were entered.  Based on those figures, the system will calculate the average MPG for that quarter.  The net taxable gallons (difference between what is purchased and what is used in a jurisdiction) are then multiplied by the tax rate in that jurisdiction.  This will result in a tax due or a credit.


Summary (the system will automatically calculate the items below)

Subtotal Amount Due or Credit

Penalty.  A $50 penalty or 10% (.10) of the tax due, whichever is greater, will be assessed if you are filing and/or paying after the due date of the return.

Interest.  Interest is due on the tax if you are filing and/or paying after the due date of the return.  The interest rate applies for each month, or fraction of a month, that your return and/or payment is late.

Total balance due or credit  


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

INTERSTATE USER DIESEL FUEL TAX RETURN

GENERAL INFORMATION

The California Department of Tax and Fee Administration is responsible for collecting the Interstate User Tax under the Diesel Fuel Tax Law (California Revenue and Taxation Code section 60115).

FILING REQUIREMENTS

Every person using diesel fuel to operate a qualified motor vehicle within and without this state shall pay a tax for every gallon of diesel fuel used in this state. If you are a carrier licensed under the Internaltional Fuel Tax Agreement, you must file the IFTA Quarterly Fuel Use Tax Report instead of this return for your IFTA fleet. If you are a carrier operating only in California and Mexico, you must file this return.

This return must be filed on or before the last day of the calendar month following the period for which the tax is due. If this return results in a tax credit, a refund will be processed. Credits may not be carried forward.

This return is for reporting diesel fuel only. (Persons who operate LPG or alcohol-fuel powered vehicles in California must contact the California Department of Tax and Fee Administration, Motor Carrier Office, at 1-800-400-7115 (TTY: 711).


Taxable Transactions

Number of miles operated in all states and Mexico by all your qualified motor vehicles subject to interstate user tax. For the purpose of calculating average miles per gallon, enter all miles operated in all states and Mexico by all qualified motor vehicles that are operated within and without this state. This includes qualified motor vehicles operated in California and Mexico. Do not include qualified motor vehicles included in your IFTA fleet. Include all trip miles operated, loaded and deadhead. Qualified motor vehicle means a motor vehicle used, designed or maintained for transporation of persons or property that (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounts or 11,797 kilograms, (b) has three or more axles regardless of weight, or (c) is used in combination, when the weight of that combination exceeds 26,000 pounts or 11,797 kilograms gross vehicle weight. A qualified motor vehicle does not include recreational vehicles when used excluseively for personal pleasure by an individual.

Gallons of diesel fuel used to operate all your qualified motor vehicles subject to interstate user tax. Enter the total gallons of diesel fuel used to operate all the qualified motor vehicles in all states and Mexico. (Report whole gallons only).

Miles operated in California by all your qualified motor vehicles subject to interstate user tax. Enter all miles operated in California by all qualified motor vehicles inlcuding all miles operated in all states and Mexico for which this return is filed, including any off-highway miles.

Tax paid gallons of diesel fuel purchased in California (Report whole gallons only)


Summary

Average miles per gallon of diesel fuel

Taxable gallons of diesel fuel used in California

Net taxable gallons on diesel fuel

Interstate user tax rate

Tax owed or amount to be refunded

Penalty.  A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.

Interest. Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.

Total amount due and payable


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

SUPPLIER OF DIESEL FUEL TAX RETURN
(Under Revenue and Taxation Code Section 60131 of the Diesel Fuel Tax Law)

GENERAL INFORMATION

Suppliers of diesel fuel use this tax return to report the Diesel Fuel Tax due on (undyed) diesel fuel. The Diesel Fuel Tax is imposed on the following activities: removal of diesel fuel from a refinery or terminal rack; importation of diesel fuel outside the bulk transfer/terminal system; removal or sale of diesel fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and removal or sale of blended diesel fuel outside the bulk transfer/terminal system. All transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the Diesel Fuel Tax Law. Dyed diesel fuel is not subject to tax unless it is used to operate a motor vehicle on a highway; however, it is subject to all of the reporting requirements applicable to undyed diesel fuel.

Note: The diesel fuel tax rate may be adjusted every year effective July 1. The CDTFA will announce the rate by the preceding May1. Due to this annual rate adjustment, you may have transactions at several different rates.

To obtain the latest information on any product codes or if you need help completing this form, visit the CDTFA's website at www.cdtfa.ca.gov.

FILING REQUIREMENTS

Under Revenue and Taxation Code section 60201, each supplier shall prepare and file a tax return with the CDTFA on which you report, on a monthly basis, activities such as importing and exporting above and below the terminal rack, blending, and refinery or terminal rack removals of diesel fuel in this state. You are also required to report jet fuel and kerosene imported, exported, and sold during the reporting period. The return and your payment, made payable to the California Department of Tax and Fee Administration, for the amount due must be submitted on or before the last day of the calendar month following the reporting period to which it relates. Paying your tax or filing your return after the due date may result in interest and penalty charges. You must file a return even if no tax is due for the reporting period. To prepare the return, you must first complete the applicable schedules and the Tax Computation Worksheet.

ACCOUNTABILITY

It is important that you report all transactions that you are required to report on this return and the supporting schedules. The CDTFA will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your imports of products will be compared to exports reported to the CDTFA by other states. Failure to report fully may result in the CDTFA contacting you to determine why your reports differ from reports submitted by third parties, such as the terminal operators.

PREPARATION OF SCHEDULES

There are two types of supporting schedules included with every Supplier of Diesel Fuel Tax Return; a standard CDTFA-810-FTG, Receipt Schedule, and a standard CDTFA-810-FTF, Disbursement Schedule. For detailed information regarding the use and preparation of these schedules, see CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules.

PREPARATION OF THE TAX COMPUTATION WORKSHEET

The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. (This worksheet should be kept with your records.)  Add the totals from column 11 on each of the schedules for diesel fuel to determine the total gallons to be included in each column of the worksheet. Refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, for detailed instructions on the use of and reporting requirements for each schedule.

File Attachment

In order to submit your Diesel Fuel Supplier Tax Return, please upload the file attachment by selecting the “Add” button and choosing the appropriate attachment type Flat (FLT) or EDI, in the “Type” drop down.

For instructions in the preparation, including the type of formatting requirements file type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit the CDTFA website.

After you select a file to attach, click on “Save Draft” and click “Next” to go forward


u
Review Totals

The reported tax due or refund claimed from the file attachment may be different than the calculated tax due or refund from the schedules. If you would like to update the reported and/or calculated tax or refund claimed, please resubmit an updated file. To resubmit an updated file, select the “previous” button and follow the instructions that display.

By selecting yes, you are agreeing to use the tax due calculated from the schedules on the file. Do you agree with the tax due calculated from the schedules on the file?

Select “Yes” or “No”


Schedule Totals

The information displayed below has been calculated from the schedules within the Diesel Supplier Tax Return file submission.  Please review this information for accuracy before proceeding.  If you would like to update the calculated tax due, please resubmit an updated file by selecting the “Previous” button and following the instructions accordingly.

Diesel Fuel at Current Rate

Total Gallons at current rate

Tax rate at current rate

Subtotal of tax at current rate

Diesel Fuel at Prior Rate(s)

Total Gallons at prior rates

Subtotal of tax at prior rate

Total

Total Amount of Tax Due and Payable or Refund Claimed


Excess Tax

Total amount of tax due (the system will automatically calculate this item)

Did you collect more tax than what is due (excess tax)

Select “Yes” or “No”

Excess tax collected


Summary (the system will automatically calculate the items below)

Total amount of tax due and Payable or Refund Claimed

Excess tax collected

Amount of tax due or refund claimed

Penalty

Interest

Payment amount reported on file

Total amount due and payable or refund claimed

Motor Vehicle Fuel

AIRCRAFT JET FUEL DEALER TAX RETURN

GENERAL INFORMATION

Every dealer of aircraft jet fuel will use this tax return to pay the tax imposed on the sale of aircraft jet fuel to an aircraft jet fuel user or on the use of aircraft jet fuel by the dealer as an aircraft jet fuel user. If you sell ex-tax aircraft jet fuel to another aircraft jet fuel dealer, obtain the aircraft jet fuel dealer account number from the purchaser. If you purchase aircraft jet fuel ex-tax from an aircraft jet fuel dealer, provide the dealer with your aircraft jet fuel account number.

FILING REQUIREMENTS

If you are required to register as an aircraft jet fuel dealer, you must file an Aircraft Jet Fuel Dealer Return and supporting schedules with the California Department of Tax and Fee Administration (CDTFA) on a monthly basis. The tax return and any remittance owing, which must be made payable to the State Controller, must be filed on or before the last day of the calendar month following the reporting period to which it relates. Paying your tax or filing your tax return after the due date will result in interest and penalty charges. You must file a tax return even if no tax is due for the reporting period. To prepare the tax return, you must first complete the applicable schedules. Please do not send in blank schedules.

ACCOUNTABILITY

You must report all transactions that you are required to report on this tax return and the supporting schedules. The CDTFA will be comparing the information reported on your schedules with information provided by third parties. We will also be comparing your imports and exports of aircraft jet fuel against imports and exports reported to us by other states.

PREPARATION OF SCHEDULES

There are two types of supporting schedules included with every Aircraft Jet Fuel Dealer Tax Return: a Receipt Schedule and a Disbursement Schedule. For detailed information regarding preparation of schedules, see CDTFA-810-FTE, Preparing Motor Vehicle Fuel Schedules and Diesel Fuel Schedules. Refer to the section titled "Completion of Schedules" for instructions for completing schedules and information regarding specific schedules.

Preparation of the Tax Computation Worksheet

The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. (This worksheet should be kept with your records.)  When completing the schedules, please remember that tax is due on total gallons sold, including partial gallons; therefore, the CDTFA suggests your round up or down to the nearest whole gallon to avoid reporting errors. Add the totals from column 11 and each of the schedules for all aircraft jet fuel to determine the total gallons to be included in the worksheet.


File Attachment

In order to submit your Aircraft Jet Fuel Dealer Tax Return, please upload the file attachment by selecting the “Add” button and choosing the appropriate attachment type Flat (FLT) or EDI, in the “Type” drop down.

For instructions on the preparation, including the type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit the CDTFA Website.

After you select a file to attach, click on “Save”


Review Totals

The reported tax due from the file attachment may be different than the calculated tax due from the schedules.  If you would like to update the reported and/or calculated tax, please resubmit an updated file.  To resubmit an updated file, select the “previous” button and follow the instructions that display.

By selecting yes, you are agreeing to use the tax due calculated from the schedules on the file.  Do you agree with the tax due calculated from the schedules on the file?

Select “Yes” or “No”


Schedule Totals

The information displayed below has been calculated from the schedules within the Aircraft Jet Fuel Dealer  Tax Return file submission. Please review this information for accuracy before proceeding.  If you would like to update the calculated tax due, please resubmit an updated file by selecting the “Previous” button and following the instructions accordingly.

Total Amount of Tax Due

Total gallons

Rate of tax per gallon

Total amount of tax due

Ending Physical Inventory

Ending physical inventory of aircraft jet fuel


Excess Tax

Total amount of tax due (the system will automatically calculate this item)

Did you collect more tax than what is due (excess tax)

Select “Yes” or “No”

Excess tax collected


Summary (the system will automatically calculate the items below)

Total gallons

Rate of tax per gallon

Total amount of tax due

Excess tax collected

Total Tax

Penalty

Interest

Payment amount reported on file

Total amount due and payable

SUPPLIER OF MOTOR VEHICLE FUEL TAX RETURN

GENERAL INFORMATION

Suppliers of motor vehicle fuel use this tax return to report the Motor Vehicle Fuel Tax due on motor vehicle fuel, which includes gasoline, gasoline blendstocks, and aviation gasoline. The Motor Vehicle Fuel Tax is imposed on the following activities: removal of motor vehicle fuel from a refinery or terminal rack; importation of motor vehicle fuel outside the bulk transfer/terminal system; removal or sale of motor vehicle fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and removal or sale of blended motor vehicle fuel outside the bulk transfer/terminal system. All transactions involving these activities are subject to tax unless the transaction meets one of the exemptions allowed in the Motor Vehicle Fuel Tax Law.

Note: Effective July 1, 2010, the motor vehicle fuel tax rate may be adjusted annually. Due to this annual adjustment, you may have transactions at multiple rates. The effective date of any future rate change will be July 1.

To obtain the latest information on any product codes or if you need help completing this return, please call us at 1-800-400-7115 (TTY:711)  or visit the CDTFA's website at www.cdtfa.ca.gov.

FILING REQUIREMENTS

You must file a tax return with the CDTFA on which you report, on a monthly basis, activities such as importing and exporting above and below the terminal rack, blending, and refinery or terminal rack removals of motor vehicle fuel in this state. Your return and payment, made payable to the State Controller, for the amount due must be submitted on or before the last day of the calendar month following the reporting period to which they relate. Paying your tax or filing your return after the due date may result in interest and penalty charges. You must file a return even if no tax is due for the reporting period. To prepare the return, you must first complete the applicable schedules and the Tax Computation Worksheet.

ACCOUNTABILITY

It is important that you report all transactions that you are required to report on this return and the supporting schedules. The CDTFA will be comparing your total rack removals, as reported by terminals, against removals reported by you. Your imports of products will be compared to exports reported to the CDTFA by other states. Failure to report fully may result in the CDTFA contacting you to determine why your reports differ from reports submitted by third parties, such as the terminal operators.

PREPARATION OF SCHEDULES

There are two types of supporting schedules included with every Supplier of Motor Vehicle Fuel Tax Returns; a standard Receipt Schedule and a standard Disbursement Schedule. For detailed information regarding preparation of schedules, see CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules.

PREPARATION OF THE TAX COMPUTATION WORKSHEET

The Tax Computation Worksheet is provided to assist you in calculating the tax due and completing your return. (This worksheet should be kept with your records.) For purposes of this worksheet, "motor vehicle fuel" includes only gasoline, gasoline blendstocks, and gasohol. Motor vehicle fuel at the current tax rate and prior tax rate, as well as aviation gasoline, must be reported separately in columns A, B, and C, respectively, on the worksheet. Add the totals from column 11on each of the schedules for motor vehicle fuel and aviation gasoline to determine the total gallons to be included in each column of the worksheet. Refer to CDTFA-810-FTE, Instructions for Preparing Motor Fuels Schedules, for detailed instructions on the use of and reporting requirements for each schedule.


File Attachment

In order to submit your Motor Vehicle Fuel Supplier Tax Return, please upload the file attachment by selecting the “Add” button and choosing the appropriate attachment type Flat (FLT) or EDI, in the “Type” drop down.

For instructions on the preparation, including the type of formatting requirements, file type, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit the CDTFA Website.

After you select a file to attach, click on “Save”


Review Totals

The reported tax due from the file attachment may be different than the calculated tax due from the schedules. If you would like to update the reported and/or calculated tax, please resubmit an updated file. To resubmit an updated file, select the “previous” button and follow the instructions that display.

By selecting yes, you are agreeing to use the tax due calculated from the schedules on the file.  Do you agree with the tax due calculated from the schedules on the file?

Select “Yes” or “No”


Schedule Totals

The information displayed below has been calculated from the schedules within the Motor Vehicle Supplier Tax Return file submission. Please review this information for accuracy before proceeding. If you would like to update the calculated tax due, please resubmit an updated file by selecting the “Previous” button and following the instructions accordingly.

Motor Vehicle at Current Rate

Taxable Gallons

Rates of tax per gallon

Subtotal of tax due

Motor Vehicle Fuel at Prior Rate(s)

Taxable gallons reported for prior periods

Subtotal of tax due

Aviation Gasoline

Taxable gallons

Rates of tax per gallon

Subtotal of tax due

Total Amount of Tax Due


Excess Tax

Total amount of tax due (the system will automatically calculate this item)

Did you collect more tax than what is due (excess tax)

Select “Yes” or “No”

Excess tax collected


Summary (the system will automatically calculate the items below)

Total amount of tax due

Excess tax collected

Total tax

Penalty

Interest

Payment amount reported on file

Total amount due and payable

Other Fuel

INSTRUCTIONS FOR EXEMPT BUS OPERATOR USE FUEL TAX RETURN

GENERAL INFORMATION

Fuel users must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles):

  • Compressed natural gas (CNG)
  • Liquefied natural gas (LNG)
  • Liquefied petroleum gas (LPG)
  • Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
  • Kerosene, distillate, and stove oil
  • Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel tax (for example, gasoline and blended fuels with more than 15 percent (0.15) gasoline are subject to the motor vehicle fuel tax and, as a result, are not subject to use fuel tax)

Pursuant to Revenue and Taxation Code (R&TC) section 8608 and 8701, you must have a user use fuel permit and file returns if you operate on California highways a vehicle that weighs, unladen, over 7,000 pounds and is powered by fuels described above. Returns are also required to be filed by the owners/operators of vehicles that use the above fuels in commercial vehicles weighing less than 7,000 pounds who are paying the annual flat rate tax. Annual flat rate decal holders must provide written representation to fuel vendors that the annual flat rate tax has been paid, and the fuel seller is not liable for collecting and paying those taxes.

FILING REQUIREMENTS

Pursuant to (R&TC) section 8752, users of fuel subject to the use fuel tax must file returns. The return and payment are due on the last day of the month following the end of the reporting period. A return must be filed for each period even though no fuel may have been used during the period. Users of fuel subject to the tax shall obtain from the vendor of the fuel and retain in their files an invoice for each delivery of such fuel into the fuel tank or tanks of each vehicle operated by them and for each delivery into their bulk storage tank or tanks. Users should keep as part of their records a detail of figures upon which are based the totals set forth on their returns to the CDTFA (Regulation 1332).


Which fuel types are you filing for?

Select “Yes” or “No”

Compressed Natural Gas (CNG)?

Liquefied Natural Gas (LNG)?

Liquefied Petroleum Gas (LPG)?

Alcohol Fuels?

Kerosene, Distillate & Stove Oil


Schedule A – Compressed Natural Gas (Report all values to the nearest Unit)

Total units of CNG used in motor vehicles

Nontaxable Use of Fuel

CNG used in vehicles operated outside of California

CNG used in vehicles operated off-highway in California

CNG used on highways in California under jurisdiction of U.S. Department of Agriculture

CNG used in vehicles for which the annual flat tax has been paid

Other nontaxable use of CNG

Other description

Total nontaxable use of CNG (the system will automatically calculate this item)


Compressed Natural Gas

Note: The system will automatically calculate the items below unless otherwise noted.

Total units of CNG used in motor vehicles

Total nontaxable use of CNG

Taxable use of CNG

Fuel used in qualifying exempt manner

  • Local Transit Services (If applicable, enter amount on this line)
  • School Bus Transit (If applicable, enter amount on this line)
  • Total

CNG used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations

Tax rate per unit on CNG used in exempt bus operations

Total tax on exempt use of CNG shown in line “c” above

Tax rate per unit of CNG used in non-exempt bus operations

Tax on use of CNG in non-exempt operations

Total tax

Tax paid to California vendors on CNG (If applicable, enter amount on this line)

Balance of tax


Schedule A – Liquefied Natural Gas (report all values to the nearest unit)

Total units of LNG used in motor vehicles

Nontaxable use of fuel

LNG used in vehicles operated outside of California

LNG used in vehicles operated off-highway in California

LNG used on highways in California under jurisdiction of U.S. Department of Agriculture

LNG used in vehicles for which the annual flat rate tax has been paid

Other nontaxable use of LNG

Other description

Total nontaxable use of LNG (the system will automatically calculate this item)


Liquefied Natural Gas

Note: The system will automatically calculate the items below unless otherwise noted.

Total gallons of LNG used in motor vehicles

Total nontaxable use of LNG

Taxable use of LNG

Fuel used in qualifying exempt manner

  • Local Transit Services (If applicable, enter amount on this line)
  • School Bus Transit (If applicable, enter amount on this line)
  • Total

LNG used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations

Tax rate per unit on LNG used in exempt bus operations

Total tax on exempt use of LNG shown in line “c” above

Tax rate per unit of LNG used in non-exempt bus operations

Tax on use of LNG in non-exempt operations

Total tax

Tax paid to California vendors on LNG (If applicable, enter amount on this line)

Balance of tax


Schedule A – Liquefied Petroleum Gas (Report all values to the nearest Gallon)

Total gallons of LPG used in motor vehicles

Nontaxable use of fuel

LPG used in vehicles operated outside of California

LPG used in vehicles operated off-highway in California

LPG used on highways in California under jurisdiction of U.S. Department of Agriculture

LPG used in vehicles for which the annual flat rate tax has been paid

Other nontaxable use of LPG

Other description

Total nontaxable use of LPG (the system will automatically calculate this item)


Liquefied Petroleum Gas

Note: The system will automatically calculate the items below unless otherwise noted.

Total gallons of  LPG used in motor vehicles

Total nontaxable use of LPG

Taxable use of  LPG

Fuel used in qualifying exempt manner

  • Local Transit Services (If applicable, enter amount on this line)
  • School Bus Transit (If applicable, enter amount on this line)
  • Total

LPG used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations

Tax rate per gallon on LPG used in exempt bus operations

Total tax on exempt use of LPG shown in line “c” above

Tax rate per gallon of LPG used in non-exempt bus operations

Tax on use of LPG in non-exempt operations

Total tax

Tax paid to California vendors on LPG (If applicable, enter amount on this line)

Balance of tax


Schedule A – Alcohol Fuels (Report all values to the nearest gallon)

Total gallons of Alcohol Fuels used in motor vehicles

Nontaxable Use of Fuel

Alcohol Fuel used in vehicles operated outside of California

Alcohol Fuel used in vehicles operated off-highway in California

Alcohol Fuel used on highways in California under jurisdiction of U.S. Department of Agriculture

Other nontaxable use of alcohol fuel

Other description

Total nontaxable use of Alcohol Fuel (the system will automatically calculate this item)


Alcohol Fuels

Note: The system will automatically calculate the items below unless otherwise noted.

Total gallons of Alcohol Fuels used in motor vehicles

Total nontaxable use of Alcohol Fuels

Taxable use of Alcohol Fuels

Fuel used in qualifying exempt manner

  • Local Transit Services (If applicable, enter amount on this line)
  • School Bus Transit (If applicable, enter amount on this line)
  • Total

Alcohol Fuels used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations

Tax rate per gallon on Alcohol Fuels used in exempt bus operations

Total tax on exempt use of Alcohol Fuels shown in line “c” above

Tax rate per gallon of Alcohol Fuels used in non-exempt bus operations

Tax on use of Alcohol Fuels in non-exempt operations

Total tax

Tax paid to California vendors on Alcohol Fuels (If applicable, enter amount on this line)

Balance of tax


Schedule A – Kerosene, Distillate & Stove Oil (report all values to the nearest gallon)

Total gallons of Kerosene, Distillate, & Stove Oil used in motor vehicles

Nontaxable Use of Fuel

Kerosene, Distillate & Stove Oil used in vehicles operated outside of California

Kerosene, Distillate & Stove Oil used in vehicles operated off-highway in California

Kerosene, Distillate & Stove Oil used on highways in California under jurisdiction of U.S. Department of Agriculture

Other nontaxable use of Kerosene, Distillate & Stove Oil

Other description

Total nontaxable use of Kerosene, Distillate & Stove Oil (the system will automatically calculate this item)


Kerosene, Distillate & Stove Oil

Note: The system will automatically calculate the items below unless otherwise noted.

Total gallons of  Kerosene, Distillate, & Stove oil used in motor vehicles

Total nontaxable use of Kerosene, Distillate, & Stove oil

Taxable use of Kerosene, Distillate, & Stove oil

Fuel used in qualifying exempt manner

  • Local Transit Services (If applicable, enter amount on this line)
  • School Bus Transit (If applicable, enter amount on this line)
  • Total

Kerosene, Distillate, & Stove oil used in non-exempt operations including non-qualifying charter party carrier and passenger stage operations

Tax rate per gallon on Kerosene, Distillate, & Stove oil used in exempt bus operations

Total tax on exempt use of Kerosene, Distillate, & Stove oil shown in line “c” above

Tax rate per gallon of Kerosene, Distillate, & Stove oil used in non-exempt bus operations

Tax on use of Kerosene, Distillate, & Stove oil in non-exempt operations

Total tax

Tax paid to California vendors on Kerosene, Distillate, & Stove (If applicable, enter amount on this line)

Balance of tax


Summary (the system will automatically calculate the items below)

Total tax due or refund claimed

Penalty: A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.

Interest: Interest is due on the tax amount if you are paying after the due date of the return. The interest rate applies for each month, or fraction of a month, that your payment is late.

Total amount due and payable


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

USER USE FUEL TAX RETURN

GENERAL INFORMATION

Fuel users must file this return to report use of the following types of fuels (when used in the fuel tanks of motor vehicles):

  • Compressed natural gas (CNG)
  • Liquefied natural gas (LNG)
  • Liquefied petroleum gas (LPG)
  • Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol)
  • Kerosene, distillate, and stove oil
  • Any fuel used or suitable for use in motor vehicles, other than fuel subject to the diesel fuel tax or the motor vehicle fuel tax (for example, gasoline and blended fuels with more than 15 percent (0.15) gasoline are subject to the motor vehicle fuel tax and, as a result, are not subject to use fuel tax)

Pursuant to Revenue and Taxation Code (R&TC) section 8608 and 8701, you must have a user use fuel permit and file returns if you operate on California highways a vehicle that weighs, unladen, over 7,000 pounds and is powered by fuels described above. Returns are also required to be filed by the owners/operators of vehicles that use the above fuels in commercial vehicles weighing less than 7,000 pounds who are paying the annual flat rate tax. Additionally, annual flat rate decal holders must provide written representation to their fuel vendors that the annual flat rate tax has been paid and that the fuel seller is not liable for collecting and paying those taxes.

FILING REQUIREMENTS

Pursuant to (R&TC) section 8752, users of fuel subject to the use fuel tax must file returns. The return and payment are due on the last day of the month following the end of the reporting period. A return must be filed for each period even though no fuel may have been used during the period.  Users of fuel subject to the tax shall obtain from the vendor of the fuel and retain in their files an invoice for each delivery of such fuel into the fuel tank or tanks of each vehicle operated by them and for each delivery into their bulk storage tank or tanks. Users should keep as part of their records a detail of figures upon which are based the totals set forth on their returns to the CDTFA (Regulation 1332).


Complete Appropriate Schedules

You must first complete the applicable schedules. Information from these schedules is used to complete parts of the return.

Which fuel types will you be reporting? (Select “Yes” or “No” to the following questions)

Compressed Natural Gas? (CNG)

Liquefied Natural Gas (LNG)?

Liquefied Petroleum Gas (LPG)?

Alcohol Fuels?

Kerosene, Distillate, & Stove Oil?

Click on “Save Draft” and click “Next” to go forward


Schedule A - Compressed Natural Gas Nontaxable Use of Fuel (report all values to the nearest whole unit)

CNG used in vehicles operated outside of California

CNG used in vehicles operated off-highway in California

CNG used on highways in California under jurisdiction of U.S. Department of Agriculture

CNG used in vehicles for which the annual flat tax has been paid

Other nontaxable use of CNG

Other description

Total nontaxable use of CNG (the system will automatically calculate this item)


Compressed Natural Gas Taxable Information (report all values to the nearest whole unit)

CNG from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)

CNG purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)

Note: The system will automatically calculate the items below unless otherwise noted.

Total units of CNG used in motor vehicles

Total nontaxable use of CNG (calculated from Schedule A)

Taxable CNG used

Tax Rate per unit

Tax due

California CNG paid to vendors of CNG included in the total units of CNG used in motor vehicles (as reported above).  If applicable, enter amount on this line.

Balance of tax


Schedule A – Liquefied Natural Gas Nontaxable Use of Fuel (report all values to the nearest whole unit)

LNG used in vehicles operated outside of California

LNG used in vehicles operated off-highway in California

LNG used on highways in California under jurisdiction of U.S. Department of Agriculture

LNG used in vehicles for which the annual flat rate tax has been paid

Other nontaxable use of LNG

Other description

Total nontaxable use of LNG (the system will automatically calculate this item)


Liquefied Natural Gas Taxable Information (report all values to the nearest whole unit)

LNG from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)

LNG purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by your for a lessee of your vehicles)

Note: The system will automatically calculate the items below unless otherwise noted.

Total units of LNG used in motor vehicles

Total nontaxable use of LNG (calculated from Schedule A)

Taxable LNG used

Tax rate per unit

Tax due

California LNG paid to vendors on LNG included in the total units of LNG used in motor vehicles (as reported above). If applicable, enter amount on this line.

Balance of tax


Schedule A – Liquefied Petroleum Gas Nontaxable Use of Fuel (report all values to the nearest gallon)

LPG used in vehicles operated outside of California

LPG used in vehicles operated off-highway in California

LPG used on highways in California under jurisdiction of U.S. Department of Agriculture

LPG used in vehicles for which the annual flat rate tax has been paid

Other nontaxable use of LPG

Other description

Total nontaxable use of LPG (the system will automatically calculate this item)


Liquefied Petroleum Gas Taxable Information (report all values to the nearest whole unit)

LPG from bulk storage placed in fuel tanks of motor vehicle operated by you (include fuel furnished to a lessee of your vehicles)

LPG purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)

Note: The system will automatically calculate the items below unless otherwise noted.

Total gallons of LPG used in motor vehicles

Total nontaxable use of LPG (calculated from Schedule A)

Taxable LPG used

Tax rate per gallon

Tax due

California LPG paid to vendors on LPG included in the total gallons of LPG used in motor vehicles (as reported above). If applicable, enter amount on this line.

Balance of tax


Schedule A – Alcohol Fuels Nontaxable Use of Fuel (report all values to the nearest gallon)

Alcohol Fuels used in vehicles operated outside of California

Alcohol Fuel used in vehicles operated off-highway in California

Alcohol Fuel used on highways in California under jurisdiction of U.S. Department of Agriculture

Other nontaxable use of alcohol fuel

Other description

Total nontaxable use of Alcohol Fuel (the system will automatically calculate this item)


Alcohol Fuels Taxable Information (report all values to the nearest gallon)

Alcohol fuel from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)

Alcohol Fuel purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles)

Note: The system will automatically calculate the items below unless otherwise noted.

Total gallons of alcohol fuel used in motor vehicles

Total nontaxable use of alcohol fuel (calculated from Schedule A)

Taxable alcohol fuel used

Tax rate per gallon

Tax due

California alcohol fuel paid to vendors on alcohol fuel included in the total gallons of alcohol fuel used in motor vehicles (as reported above). If applicable, enter amount on this line.

Balance of tax


Schedule A – Kerosene, Distillate & Stove Oil Nontaxable Use of Fuel (report all values to the nearest gallon)

Kerosene, Distillate & Stove Oil used in vehicles operated outside of California

Kerosene, Distillate & Stove Oil used in vehicles operated off-highway in California

Kerosene, Distillate & Stove Oil used on highways in California under jurisdiction of U.S. Department of Agriculture

Other nontaxable use of Kerosene, Distillate & Stove Oil

Other description

Total nontaxable use of Kerosene, Distillate & Stove Oil (the system will automatically calculate this item)


Kerosene, Distillate, & Stove Oil Taxable Information (report all values to the nearest gallon)

Kerosene, Distillate, & Stove Oil from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles)

Kerosene, Distillate, & Stove Oil purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel furnished by you for a lessee of your vehicles)

Note: The system will automatically calculate the items below unless otherwise noted)

Total gallons of Kerosene, Distillate, & Stove Oil used in motor vehicles

Total nontaxable used of Kerosene, Distillate & Stove Oil (calculated from Schedule A)

Taxable Kerosene and Stove Oil used

Tax rate per gallon

Tax due

California Kerosene, Distillate & Stove Oil paid to vendors on Kerosene, Distillate & Stove Oil included in the total gallons of Kerosene, Distillate & Stove Oil used in motor vehicles (as reported above). If applicable, enter amount on this line.

Balance of tax


Summary (the system will automatically calculate the items below)

Total tax due or refund claimed

Penalty: A 10% (0.10) penalty on the tax amount is due if you are paying after the due date of the return.

Interest:  Interest is due on the tax amount if you are paying after the due date of the return.  The interest rate applies for each month, or fraction of a month, that your payment is late.

Total amount due


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

VENDOR USE FUEL TAX RETURN

GENERAL INFORMATION

Fuel vendors must file this return to report sales of the following types of fuels (when sold and delivered into the fuel tanks of motor vehicles):

  • Compressed natural gas (CNG)
  • Liquefied natural gas (LNG)
  • Liquefied petroleum gas (LPG)
  • Alcohol fuels containing not more than 15 percent (0.15) gasoline or diesel fuel (for example, ethanol and methanol) kerosene, distillate, and stove oil
  • Any fuel used  or suitable for use in a motor vehicle, other than fuel subject to the diesel fuel tax or the motor vehicle fuel license tax (for example, gasoline and blended fuels with more than 15 percent (0.15) gasoline are subject to the motor vehicle fuel license tax and not to use fuel tax)

Pursuant to Revenue and Taxation Code (R&TC) section 8610 and 8711, fuel vendors who sell and deliver the fuels described above into the tanks of motor vehicles must obtain a permit to collect and report use fuel tax for such sales (note exemptions below). Vendors must also provide purchasers (users) with a receipt for each sale (R&TC 8732). The receipt must show the name and address of the user (the sales invoice when paid constitutes a receipt (Regulation 1332).

FILING REQUIREMENTS

Vendors must file returns. The return and tax payment are due on the last day of the month following the end of the reporting period. A vendor shall maintain complete records of all sales or other dispositions including self-consumed fuel, inventories, purchases, receipts, and tank gaugings or meter readings, of liquefied petroleum gas, and any other fuel the use of which is subject to the use fuel tax (Regulation 1332).


Complete Appropriate Schedules

You must first complete the applicable schedules. Information from these schedules is used to complete parts of the return.

Which Schedules should you complete?

Select “Yes” or “No” to the following questions.

Did you sell/deliver motor vehicle fuel? (schedule A)

Did you sell to users authorized to purchase ex-tax fuel under regulations 1319 and 1320? (Schedule B)

Would you like to report tax credit on bad debt losses? (Schedule C)

Would you like to report tax recoveries on bad debt losses? (Schedule D)

Would you like to report delinquent or uncollectable accounts?  (Schedule E)


Schedule A – Fuel Sold and Delivered into Fuel Tanks of Motor Vehicle by Location for Registered Sites

Use this schedule to report by business address the number of units/gallons sold and delivered into fuel tanks of motor vehicles for each fuel type. The five digit Site ID for each location and the full address for the location being reported is listed on the schedule. Complete this table by entering Units of Gallons, rounding to the nearest whole number.


Schedule B - Sales to Users Authorized to Purchase Ex-Tax Fuel under Regulations 1319 and 1320

Use this schedule to report sales of fuel for which you did not collect use fuel tax (fuel sold and delivered into the fuel tanks of motor vehicles with a valid CDTFA-10A8, authorization to Sell Fuel without Collecting Use Fuel Tax.)  Complete this table by clicking on “Add a Record” entering Units of Gallons, rounding to the nearest whole number to the applicable sections.

Enter the following:

User’s Permit Number

User’s Name

Street Address

City

State

Zip

(Click button to Verify Address)

Compressed Natural Gas (Total Number of Units)

Liquefied Natural Gas (Total Number of Units)

Alcohol Fuels (Total Number of Gallons)

Kerosene, Distillate & Stove Oil (Total Number of Gallons)

Click on the “Add” button.


Schedule C - Tax Credit on Bad Debt Losses

Use this schedule to report any amount of tax that you have been unable to collect from users. The credit should be taken on the return for the period the account is charged off for income tax purposes. Vendors using the reserve method to account for bad debts should take the credit on the return for the period in which the account was charged against the reserve. To claim this credit you must have reported and paid the tax on a return filed by you with the CDTFA and you must have filed CDTFA-120, Notice of Credit for Bad Debt Losses, (refer to Schedule E), and have written off the account as a bad debt for income tax purposes. You can claim a credit only for the amount of tax that applies to the unpaid portion of the account.

Complete this table by clicking on “Add a Record”

Enter the following: 

Date of Sale

User’s Permit Number

User Name

Street

City

State

Zip

(Click button to Verify Address)

Gallons or Units (Total Number of Gallons or Units)

Amount of Delinquent Tax

Click on the “Add” button.


Schedule D - Tax Recoveries on Bad Debt Losses

Use this schedule to report recoveries of delinquent tax payments for users (accounts previously reported on Schedule C as bad debt losses).The tax collected must be included on the return for the period due which the collection is made. When an account of the purchaser is no longer delinquent or amounts remaining unpaid over 60 days have been cleared and the vendor is satisfied that the remainder of the account will be paid, the vendor should complete CDTFA-120, Notice of Credit for Bad Debt Losses, by indicating the payment received.  No tax credit is allowable for any portion of a debt recovered that is retained by or paid to any person as compensation for services or expenses in collecting the account.

Complete this table by clicking on “Add a Record

Enter the following: 

User’s Permit Number

User Name

Street

City

State

Zip

(Click button to Verify Address)

Amount of Tax Recovered

Click on the “Add” button.


Schedule E – Delinquent or Uncollectable Accounts

Use this schedule to report any amounts unpaid arising from the sale of fuel or delinquent accounts on which you have been unable to collect payment. For each delinquent account you must complete CDTFA-120, Notice of Credit for Bad Debt Losses. Retain a copy for your records. Attach a copy to your return. In order to properly report all delinquent accounts you need to complete CDTFA-120 within 90 days of the calendar month that the sale took place. For example, if you sold 100 gallons of fuel on 1/15/19, you would have until the end of the April 2019 tax return period to claim this account as delinquent and submit CDTFA-120. Failure to claim this as a delinquent account in a timely fashion will constitute a waiver of the credit that might otherwise be allowable as explained in Regulation 1331.6.

Complete this table by clicking on “Add a Record

Date of Sale

User’s Permit Number

User Name

Street

City

State

Zip

(Click button to Verify Address)

Gallons or Units (Total Number of Gallons or Units)

Amount of Delinquent Tax

Click on the “Add” button.


After completing and adding the appropriate schedules, the system will automatically populate and display entries to the Compressed Natural Gas, Liquefied Natural Gas, Liquefied Petroleum Gas, Alcohol Fuels, Kerosene, Distillate & Stove Oil tables displayed below. 

 Deductions: The United States Government is not included in the definition of a “person (R&TC 8606) and therefore, is not subject to the use fuel tax. However, it is exempt only if purchased with a credit card belonging to the Government.

Vendors are not required to collect use fuel tax for sales of compressed natural gas, liquefied petroleum gas, or liquefied natural gas if the user's vehicle has a current California Department of Tax and Fee Administration (CDTFA) exemption sticker affixed and the vendor has collected written representation (R&TC 8651.6 (B)) that the annual flat rate tax has been paid by the user. The sticker specifies the type of fuel that is exempt from tax (only the fuel specified on the sticker is exempt for that vehicle).

Attachments

Based on your input you may be required to add additional documentsFor example, to add the CDTFA-120 Notice of Credit for Bad Debt Losses, click on the “Add” button and upload document.

Summary (the system will automatically calculate the items below)

Tax due

Tax credit on bad debt losses (sum from Schedule C)

Balance of tax

Tax recoveries on bad debt losses (sum from Schedule D)

Total tax due

Penalty: A 10% (0.10) penalty on the tax amount is due if you ae paying after the due date of the return.

Interest: Interest is due on the tax amount if you are paying after the due date of the return.  The interest rate applies for each month, or fraction of a month, that your payment is late.

Total amount due

PETROLEUM CARRIER REPORT

GENERAL INFORMATION

The Petroleum Carrier Report allows transport operators (vessel, barge, pipeline, and train operator) to report receipts and deliveries of liquid petroleum product for product movements originating and/or terminating in California.

FILING REQUIREMENTS

Vessel, barge, pipeline, and train operators must file a report with the CDTFA reporting every gallon of petroleum fuel product received or delivered during the reporting period. Vessel, barge, and pipeline operators must report all petroleum products received at or delivered to California terminals or refineries. Train operators must report all movements of petroleum products that originate and/or terminate in the state. The report must be filed on or before the last day of the calendar month following the reporting period to which it relates. You must file a report even if you have no activity for the reporting period.

PREPARATION OF SCHEDULES 14D AND 14E

Two schedules are included with every Petroleum Carrier Report: Schedule 14D - Carrier Receipts and Schedule 14E - Carrier Deliveries. Report only one product code per page.  (Photocopy the schedules if additional pages are needed to permit you to report only one product code per page.) For each schedule, enter the product code in box (c) in the header of the schedule. Your company name, account number and month/year are pre-filled when you receive monthly paper returns from the CDTFA.

The most current list of product codes is available in numeric order on the CDTFA's website, in CDTFA-810-FTA. The same list, sorted by product type, is available in CDTFA-810-FTB.

REPORTING ORIGIN AND DESTINATION

For each bulk movement of a reportable product, please enter the point of origin on Schedule 14D and the point of destination on Schedule 14E. When the origin or destination is a terminal, enter the IRS Terminal Control Number (TCN) issued for that terminal. When the origin or destination is other than a terminal (that is, importation or exportation), enter the two character U.S. Postal Service abbreviation (obtain from CDTFA-810-FTC, Postal Abbreviations Table available on our website.) Train operators should report the origination and destination city and state for each transaction when the origination or destination is not an IRS approved terminal with a TCN.

SCHEDULES 14D - CARRIER RECEIPTS AND 14E - CARRIER DELIVERIES

Use Schedule 14D to report the origination, and Schedule 14E to report the destination of liquid petroleum product transported by vessel, pipeline, or train received from or delivered to a location in California.


File Attachment

In order to submit your Petroleum Common Carrier Report, please upload the file attachment by selecting the “Add” button and choosing the appropriate attachment type, Flat (FLT) or EDI, in the “Type” drop down.

For instructions on the preparation, including the file type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit the CDTFA Website.

After you select a file to attach, click on “Save”

INSTRUCTIONS TERMINAL OPERATOR INFORMATION REPORT

GENERAL INFORMATION

The Terminal Operator Information Report allows terminal operators to report receipts and disbursements of liquid petroleum products to and from each approved terminal.

To obtain the latest information on any product codes or if you need help completing this return, please call us at 1-800-400-7115 (TTY:711) or visit the CDTFA's website at www.cdtfa.ca.gov.

FILING REQUIREMENTS

You must file a report with the CDTFA and report every gallon of liquid petroleum products you received at a California terminal or disbursed at a California terminal rack for the reporting period. You must file a separate report for each approved terminal that has a unique IRS terminal control number (TCN). The report must be filed on or before the last day of the calendar month following the reporting period to which it relates. You must file a report even if you have no activity for the reporting period.

PREPARATION OF SCHEDULES

There are three types of supporting schedules included with every Terminal Operator Information Report; an ending inventory schedule (Schedule 15C – Ending Inventory by Product Code); a receipt schedule (Schedule 15A – Terminal Operator Receipts); and a disbursement schedule (Schedule 15B – Terminal Operator Disbursements by Position Holder). Report only one product code on each schedule page for the period using the product code table (from Schedule 15C – Ending Inventory by Product Code). Upload additional schedule pages as required to report only one product code per page. Also complete the information requested on Schedules 15A and 15B.


File Attachment

In order to submit your Terminal Operator Information Report, please upload the file attachment by selecting the “Add” button and choosing the appropriate attachment type Flat (FLT) or EDI, in the “Type” drop down.

For instructions on file preparation, including file type and formatting requirements, template Excel workbooks for creating Flat (FLT) and EDI files, sample files, and other useful information related to motor fuels online filing, please visit the CDTFA Website.

After you select a file to attach, click on “Save”

TRAIN OPERATOR INFORMATION REPORT

The Train Operator Information Report allows California train operators to report their purchases of exempt diesel fuel and motor vehicle fuel products for use in this state.

This report includes a supporting receipt schedule (Schedule TO). This receipt schedule is used to report each receipt of undyed diesel fuel, dyed diesel fuel and motor vehicle fuel (gasoline). There can be only one product type reported per page for the period.

To obtain the latest information on any product codes or if you need help completing this form, please visit the CDTFA website at: www.cdtfa.ca.gov  

FILING REQUIREMENTS

Every train operator is required to report the total number of gallons of undyed diesel fuel, dyed diesel fuel and motor vehicle fuel purchased tax exempt for use in this state. Receipt Schedule (Schedule TO), which details all of your ex-tax purchases of reportable fuel must also be completed. The Train Operator Information Report and Schedule TO must be filed with the CDTFA on or before the last day of the calendar month following the quarterly period shown on the face of the report. No remittance is due with this report.

Preparation of Schedule TO

A receipt schedule must be included with every Train Operator Information Report. Report one product code per page for the period. (Photocopy additional pages as required to report only one product code per page.) A complete listing of all product codes can be viewed at the CDTFA Website. For each Schedule TO, complete the information in box (c) in the header of the schedule. Boxes (a) Company Name, (b) Account Number and (d) Month/Year will be completed for you.

Schedule TO – Train Operator Receipt Schedule

Use Schedule TO to report all receipts of undyed diesel fuel, dyed diesel fuel and motor vehicle fuel that were purchased for use in this state as a train operator.


File Attachment

In order to submit your Petroleum Train Operator Report, please upload the file attachment by selecting the “Add” button and choosing the appropriate attachment type, Flat (FLT) in the “Type” drop down.

For instructions on the preparation, including the file type and formatting requirements, template Excel workbooks for creating Flat (FLT), sample files, and other useful information related to motor fuels online filing, please visit the CDTFA Website.

After you select a file to attach, click on “Save Draft” and click “Next” to go forward


Summary (the system will automatically calculate the items below)

Total gallons of ex-tax undyed diesel fuel purchased for use in this State of California

Total gallons of dyed diesel fuel purchased for use in this State of California

Total gallons of ex-tax motor vehicle fuel purchased for use in this State of California

Oil Spill Response, Prevention and Administration Fees

OIL SPILL PREVENTION & ADMINISTRATION FEE RETURN

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting the fees payable under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act (Government Code section 8670.40).

FILING REQUIREMENTS

Every marine terminal operator shall pay a fee for each barrel of crude oil received from within or outside the state and for every barrel of petroleum products received from outside the state, by any mode of delivery that passed over, across, under or through waters of the state.

Every refinery operator shall pay a fee for each barrel of crude oil or petroleum products received by any mode of delivery that passed over, across, under or through waters of the state.

The return and Summary by Location schedule, shall be filed on or before the 25th day of the month following the reporting period together with a payment for the amount of the fee, if any, due for that period. A return must be filed each reporting period regardless of whether any fee is due. Remittance for the amount due must be submitted by the due date of the return.

PENALTY FOR LATE FILING

Section 46154(b) of the Oil Spill Response, Prevention, and Administration Fees Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty imposed for the late filing of this return shall be 10 percent (0.10) of the amount of fee due. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of payment. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online at www.cdtfa.ca.gov.

DEFINITIONS

These definitions are provided for purposes of the collection and administration of the oil spill prevention and administration fee under Government Code section 8670.40.

Crude oil means petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that cut, thin, or otherwise reduce the viscosity of petroleum (Revenue and Taxation Code (R&TC) section 46010).

Facility means any building, structure, installation, or equipment used for the purposes of exploring for, drilling for, producing, storing, gathering, processing, transferring, refining, distributing, or transporting oil that is located in state waters, or is located where a discharge could impact state waters. Facility also includes a marine terminal, a pipeline that transports oil, or a railroad that transports oil as cargo, and a drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling platform (R&TC 46011).

Marine terminal means any marine facility used for transferring crude oil or petroleum products to or from tankers or barges (R&TC 46017). For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health and Safety Code.

Petroleum products means any liquid hydrocarbon atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil, and that is used as, usable as, or may be refined as, a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and alcohol fuels containing petroleum products (R&TC 46021).

Refinery means a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils, coke, or asphalt (R&TC 46023).

State waters means any surface water, including saline waters, marine waters, and freshwaters within the boundaries of the state but does not include groundwater (R&TC 46027).


COMPLETING THE RETURN

Report Barrels Received for Registered Sites

A list of sites registered to your account will be displayed. Specify the oil type and the total barrels received during this filing period

Do you have additional sites not listed above?

Select “Yes” or “No”


Report Barrels Received for Unregistered Sites

If you selected “Yes” select the “Add a Record” hyperlink to register new sites to your account and report the total barrels of crude oil or petroleum products received at each site during this filing period.

Street, City, State

Enter address and select “click here to verify address”

Facility Type

Select ‘Marine Terminal’ or “Refinery”

Oil Type

Select “Crude Oil” “Crude Oil and Petroleum Products” or “Petroleum Products”

Enter barrels of crude oil and/or petroleum products

Select “Add”

Summary by Location Schedule will display newly added site


Summary of Reported Sites

CDTFA-501-OA Summary by Location Schedule

All sites will be displayed with the barrels of crude oil and/or petroleum products entered


Crude Oil

Crude oil received at a marine terminal from within or outside the state (the system will automatically calculate this item)

Crude oil received at a refinery from within or outside the state (the system will automatically calculate this item)

Total barrels received (the system will automatically calculate this item)

Barrels included above for which the fee was previously paid

Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee (the system will automatically calculate this item)


Petroleum Products

Round to nearest whole barrel

Petroleum products received at a marine terminal from within or outside the state (the system will automatically calculate this item)

Petroleum products received at a refinery from within or outside the state (the system will automatically calculate this item)

Total barrels received (the system will automatically calculate this item)

Barrels included above for which the fee was previously paid

Enter barrels included above for which the fee was previously paid. Documentation to support that fees have already been paid must be retained in your books and records for a period of four years for all barrels claimed.

Total barrels subject to the fee (the system will automatically calculate this item)


Excess Fee

Total amount of fees due

Did you collect more fee than what is due (excess fee)?

Select “Yes” or “No”

If “Yes” enter the amount of excess fee collected


Summary (the system will automatically calculate the items below)

Total barrels subject to fee

Rate of fee per barrel

Total amount of fees due

Excess fee collected

Total amount of fee due

Penalty

Interest

Total amount due and payable


Your Information

Enter Name, Title and Telephone and submit

Enter password on declaration of intent to file and select “OK”

Oil Spill Response Fee Annual Information Return, CDTFA-501-IR

GENERAL INFORMATION

The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting fees and in under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act. State law requires the filing of information returns.

FILING REQUIREMENTS

Marine Terminal Operators. You are required to complete and file this information report: (1) the number of barrels of petroleum products received at a marine terminal within California by a vessel arriving from a point of origin outside of California; and (2) the number of barrels of crude oil that are transported from within California by vessel destination outside California.

Pipeline Operators. You are required to complete and file this form to report: (1) the number of barrels of products transported into California by pipelines operating across, under, or through the waters of this state; and (2) the number of barrels of crude oil transported out of California by pipeline.

Refinery Operators. You are required to complete and file this form to report the number of barrels of crude received at a refinery within California.

Note: This annual return covers a one-year calendar period and must be filed on or before the due date. The return must be filed even if you have no barrels to report during this reporting period. No fee is due with this return.

PENALTY FOR LATE FILING

Section 46151(c) of the Oil Spill Response, Prevention, and Administration Fees Law imposes a penalty for the late filing of this return. The penalty imposed for the late filing of this return shall be five hundred dollars ($500). The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return, not to exceed one month. Any request for an extension may be submitted online at www.cdtfa.ca.gov.

DEFINITIONS

Marine terminal means any marine facility used for transferring oil or petroleum products to or from tankers or barges (Revenue and Taxation Code (R&TC) 46017). For the purposes of this section, a marine terminal includes all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health and Safety Code.

Facility means any building, structure, installation, or equipment used for the purposes of exploring for, drilling for, producing, storing, gathering, handling, transferring, processing, refining, distributing, or transporting oil that is located in state waters, or is located where a discharge could impact state waters (R&TC 46011).

State waters means any surface waters, including saline waters, marine waters, and fresh waters within the boundaries of the state but does not include groundwater (R&TC 46027).

Pipeline means any pipeline used at any time to transport crude oil or petroleum products (R&TC 46022).

Barge means any vessel that carries oil in commercial quantities as cargo but is not equipped with a means of self-propulsion (R&TC 46007).

Tanker means any self-propelled vessel constructed or adapted for the carriage of oil in bulk or in commercial quantities as cargo (R&TC 46028).

Vessel means a tanker or barge as defined above (R&TC 46029).

Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product of the fractionation, distillation, or other refining or processing of crude oil and that is used as, is useable as, or may be refined as a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and alcohol fuels containing petroleum products (R&TC 46021).

Crude oil means petroleum in an unrefined or natural state including condensate and natural gasoline, and including substances that enhance, cut, thin, or otherwise reduce viscosity (R&TC 46010).


Completing the Return

Report all values to the nearest whole barrel

Crude Oil

Crude oil received at a refinery within this state. Enter the total number of barrels of crude oil received at a refinery located in this state.

Crude oil transported from a marine terminal by means of a vessel to a destination outside this state. Enter the total number of barrels of crude oil transported from a marine terminal by means of a vessel to a destination outside this state.

Crude oil transported by a pipeline operator to a destination outside this state. Enter the total number of barrels of crude oil transported by a pipeline operator to a destination outside this state.

Click “Next”


Petroleum Products

Petroleum products received at a marine terminal by vessel from a point of origin outside this state. Enter the total number of barrels of petroleum products received at a marine terminal by vessel from a point of origin outside this state.

Petroleum products transported into the state by means of a pipeline across, through, or under state waters. Enter the total number of barrels of petroleum products transported into this state by means of a pipeline across, through, or under state waters.

Click “Next”


Summary (The system will calculate the following items)

Crude Oil Total Barrels

Petroleum Products Total Barrels

Total Barrels

Click “Next”


Your information

I hereby certify that this return, including any accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.

First Name

Last Name

Title

Telephone

Timber Tax

TIMBER TAX RETURN

Questions

Is this your final return?

Select “Yes” or “No”

Did you harvest this quarter?

Select “Yes” or “No”

Click “Next”


Harvest Report

Harvest Information 

To enter information, click on the “Add a Record” link. After entering your harvesting information, click on the “Add Species” link.

Harvest Plan/Contract No. Enter the Department of Forestry and Fire Protection (CAL FIRE) harvest plan number or enter the contract number for a harvest on federal land.

Harvest/Sale Name. Enter the harvest plan name or sale name of the harvest operation.

County of Harvest. Enter the name of the county of harvest.

County Code. The system will calculate this item.

Timber Value Area. The system will calculate this item.

Is this the Final Harvest for this Operation? Select “Yes” or “No”

Total Acres Cut. Enter the actual total acres cut on the timber harvest operation during this period.

Click “Add”

Click “Add Species”


Harvest Detail

Logging Information

To enter information, click on the “Add a Record” link

Harvest Plan Information

Species Code. Enter the species code for the species or products to be reported.

Logging Code. Enter the logging code.

Average Volume Per Log (BF). Enter the average net volume per log.

Size Code. The system will calculate this item.

Volume Harvested (MBF). Enter the net volume, rounded to the nearest 1,000 board feet (MBF) as measured by Scribner short-log.

Click “Add”

Click “OK” then “Next”


Harvest Report Summary

The system will automatically populate the items below:

Harvest Plan/Contract No

Species Code

Size Code

Volume Harvested

Base Harvest Value

Less Deductions

Net Value

Taxable Harvest Value

Click “Next”


Summary

The system will automatically populate the items below:

Harvest Plan/Contract No

County Name

County Number

Total Harvest Value

Total of Harvest Values

Total Harvest Value × Rate

Penalty

Interest

Total Amount Due and Payable

Click “Next”


Your Information

Enter your information:

First Name

Last Name

Title

Telephone

Click “Submit” and enter Password to submit your return.

Underground Storage Tank Maintenance Fee

UNDERGROUND STORAGE TANK MAINTENANCE FEE RETURN

Every owner of an underground storage tank shall file an underground storage tank maintenance fee return and schedule showing the total number of gallons of petroleum products placed into the owner’s tanks during the period covered by the return. Do not report tank capacity. The return is due on or before the 25th day of the month following the end of the reporting period. A return must be filed even though you have no liability for the fee, for example, tanks that are empty or not in use.

If you have sold or removed any of your tanks or have moved, please notify this office on an attachment and forward along with this return.

SUMMARY BY LOCATION GENERAL INFORMATION

The Summary by Location scheduleis used to report location level detail of events that support the return and is a reporting requirement of the fee program. Additionally, you must report each location even though you may not have placed any petroleum products into underground storage tanks during the period for that location.


SCHEDULE PREPARATION

Report Tank Gallons by Location for Registered Sites

Specify the total gallons added into each tank during this filing period.

Tank Gallons by location. The columns provided by location,are used to report the total number of gallons of petroleum products placed into underground storage tanks for each location.  Each location must be reported even if you have not placed any petroleum products into underground storage tanks during the period for that location.

The information required is:

Street Address. Enter the assigned numeric identifier and the street name for the location being reported.

City. Enter the name of the city for the location being reported.

ZIP Code. Enter the five (5) digit ZIP Code for the location being reported.

Assessor’s Parcel Number (APN). Enter the assessor’s parcel number (APN) for the location being reported.

Total Gallons Placed into Tanks. Enter the total number of gallons of petroleum products placed into all underground storage tanks at the location being reported during the reporting period.

Do you have additional underground storage tanks not listed above?

Select “Yes” or “No”


Report Tank Gallons by Location for Unregistered Sites

Select the “Add a Record” hyperlink to register new underground storage tank sites to your account and report the total gallons added into each tank during this filing period.

Repeat steps above to enter tank gallons for each unregistered location (Street Address, City, Zip, APN, and Total Gallons Placed into Tanks) and click on “Add”


Summary of Reported Tank Sites

All tank sites entered in both registered and unregistered sites will display by Street Address, City, Zip, APN, and Total Gallons Placed into Tanks.


Total Fee Due. (This amount will be calculated by the system based on number of gallons placed in the tanks).

Excess Fee Collected

Did you collect more fee than what is due. (Excess fee)

Select “Yes” or “No”


Summary

Total gallons

Rate of Fee

Total Fee Due

Excess Fee Collected

Total Fee Due

Penalty

Interest

Total Amount Due and Payable