Form BOE-501-BM Fillable Beer Manufacturer Tax Return

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Download Form BOE-501-BM

View all CA - California Sales, Use and Other Taxes

$50 00 The penalties imposed shall be limited to either $50 00 or 10 percent (0 10) of the amount of tax due whichever is (AREA CODE) (BOE USE ONLY) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (PRINT NAME AND TITLE) (PRINT) PRINT (TELEPHONE) (text) (TRANSACTIONS DURING REPORTING PERIOD 1 Removed tax paid (keg beer) (per TTB form 5130 9) A 1 BARRELS ) (TRANSACTIONS DURING REPORTING PERIOD 1 Removed tax paid (keg beer) (per TTB form 5130 9) B 1 GALLONS ) (TRANSACTIONS DURING REPORTING PERIOD 2 Removed tax paid (case beer) (per TTB form 5130 9) A 2 BARRELS ) (TRANSACTIONS DURING REPORTING PERIOD 2 Removed tax paid (case beer) (per TTB form 5130 9) B 2 GALLONS ) (TRANSACTIONS DURING REPORTING PERIOD 3 Removed for use at tavern on brewery premises (per TTB forms 5130 9 and 5130 26) A 3 BARRELS ) (TRANSACTIONS DURING REPORTING PERIOD 3 Removed for use at tavern on brewery premises (per TTB forms 5130 9 and 5130 26) B 3 GALLONS ) (YOUR ACCOUNT NUMBER) [ FOID ] 17 by 10 percent (0 10) and enter the greater of this amount or $50 00 on line 18 6 on which the Federal Internal Revenue Tax has not yet been paid a refund is due by subtracting line 14 from line 8 and entering the total on line 15 adding lines 1 through 4 of column B and entering the total on line 5 allowed only after prior written approval is obtained from the BOE and the beer is destroyed An approved Always write your account number on your check or money order Make a copy of this document for your records authorization to destroy beer must be attached to this return B TRANSACTIONS DURING REPORTING PERIOD 1 Removed tax paid (keg beer) (per TTB form 5130 9) 1 BARRELS BARRELS A 10 BARRELS A 11 BARRELS A 12 BARRELS A 13 BARRELS A 14 BARRELS A 15 BARRELS A 16 BARRELS A 17 BARRELS A 18 PENALTY BARRELS A 20 BARRELS A 4 BARRELS A 5 BARRELS A 6 BARRELS A 7 BARRELS A 8 BARRELS A 9 BARRELS A INTEREST 19 barrels in column A to gallons by multiplying by 31 and enter the result in column B BEER MANUFACTURER TAX RETURN BEFORE PREPARING BOARD OF EQUALIZATION by adding lines 5 through 7 and entering the total on line 8 by multiplying by 31 and enter the result in column B claiming a refund enter the amount of refund claimed from line 17 as a negative number Code section 32001 et seq ) which includes the state excise tax on beer The tax rate on beer is shown on this return day will be considered timely DUE ON OR BEFORE EMAIL ADDRESS Every licensed beer manufacturer is required by Revenue and Taxation Code section 32251 to file a tax return of all beer examined by me and to the best of my knowledge and belief is a true correct and complete return federal tax paid beer destroyed under BOE supervision or preapproved for destruction by the BOE Credit is FILING REQUIREMENTS from the date on which the tax is due and payable until the date of payment The penalty for the late filing of this return is GALLONS GALLONS B $ GALLONS B $ GALLONS B $ GENERAL greater The BOE is authorized by law for good cause to extend the time for the filing of this return not to exceed one month I hereby certify that this return including any accompanying schedules and statements has been Imported into California included on lines 9 through 12 Include supporting documentation for exemptions with this tax return INSTRUCTIONS BEER MANUFACTURER TAX RETURN Interest Calculator (go to www boe ca gov/interest/) on the BOE website for help calculating the interest due is late Multiply the tax due on line 17 by the interest rate shown then multiply the result by the number of Line 1 Removed tax paid (keg beer) In column A enter the total barrels of federal tax paid keg beer removals as Line 10 Exported or sold for export Enter the total gallons of beer exported or sold for export from California as Line 11 Returned to bond Enter the total gallons of beer removed and later returned to the bonded area of the brewery Line 12 Federal tax paid beer destroyed under the supervision of a BOE representative Enter the total gallons of Line 13 Other exemptions Enter the total gallons of beer sold which are exempt from the state excise tax and are not Line 14 Total exemptions Enter the total gallons of exempt transactions by adding lines 9 through 13 and entering the Line 15 Taxable transactions on which tax applies or a refund is due Enter the total gallons on which tax applies or Line 16 Rate of tax per gallon This is the rate of tax Line 17 Total amount of tax due or refund claimed Multiply line 15 by the rate of tax shown on line 16 and enter the Line 18 Penalty If you pay the tax due on line 17 or file your return after the due date shown on the front of this return Line 19 Interest If you pay your tax on line 17 after the due date shown on the front of this return you will owe interest Line 2 Removed tax paid (case beer) In column A enter the total barrels of federal tax paid case beer removals as Line 20 Total amount due and payable or refund claimed Add lines 17 18 and 19 and enter the total on line 20 If Line 3 Removed for use at tavern on brewery premises In column A enter the total barrels of federal tax paid beer Line 4 Removed for export Enter the total gallons of beer removed for export per your TTB form 5130 9 Line 5 Total removals Enter the total gallons of beer removed or on which you paid Federal Internal Revenue Tax by Line 6 Imported into California Enter the total gallons of beer imported into California Include both in bond and Line 7 Other taxable transactions Enter other taxable gallons of beer transactions on which the state excise tax has Line 8 Total taxable transactions Enter the total gallons of beer removed imported or other taxable transactions Line 9 Imported in or bulk transfers to U S Internal Revenue Bond Enter the total gallons of beer included on line Make check or money order payable to State Board of Equalization manufactured for the reporting period on or before the 15th day of each month following the close of the reporting period A months including any fraction of a month that has elapsed since the due date and enter here You may use the not been paid and which is not included on lines 5 or 6 Include supporting documentation for other taxable on the licensed premises for verification by BOE auditors for all transactions included in the claimed amount out of bond beer This amount must be supported by attaching a completed BOE 269 A Beer and Wine PENALTY FOR LATE FILING PO BOX 942879 PREPARATION OF RETURN PREPARATION OF RETURN (continued) PRINT NAME AND TITLE READ INSTRUCTIONS remittance for the amount due must be submitted by the due date of the return A duplicate of the return and copies of removals for use at tavern on brewery premises as reported on your TTB forms 5130 9 and 5130 26 Convert Report all beer in gallons by multiplying the number of barrels by 31 Round the result to the nearest gallon reported on your Alcohol and Tobacco Tax Trade Bureau (TTB) form 5130 9 Convert barrels in column A to gallons reported on your TTB form 5130 9 Convert barrels in column A to gallons by multiplying by 31 and enter the reported on your TTB form 5130 9 Documents supporting any claim for exemption from tax must be retained result in column B result on line 17 return must be filed each reporting period regardless of whether any tax is due The return must be complete and a Returns and payments must be postmarked or received by the due date of the return to be considered timely If SACRAMENTO cCA 94279 6077 Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any SIGNATURE SPECIAL TAXES AND FEES STATE OF CALIFORNIA supporting federal forms must be retained on the licensed premises for verification by BOE auditors tax is 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 TELEPHONE The California State Board of Equalization (BOE) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation the due date falls on a Saturday Sunday or state holiday returns postmarked or received by the next business The interest rate on the front of the tax return applies for each month or fraction of a month that your payment total on line 14 TRANSACTIONS DURING REPORTING PERIOD TRANSACTIONS DURING REPORTING PERIOD 12 Federal tax paid beer destroyed under the supervision of a BOE representative (attach approved authorization) TRANSACTIONS DURING REPORTING PERIOD 13 Other exemptions (attach documentation) TRANSACTIONS DURING REPORTING PERIOD 18 Penalty (if filed after the due date see line 18 instructions) TRANSACTIONS DURING REPORTING PERIOD 2 2 Removed tax paid (case beer) (per TTB form 5130 9) TRANSACTIONS DURING REPORTING PERIOD 20 TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 17 18 and 19) TRANSACTIONS DURING REPORTING PERIOD 3 Removed for use at tavern on brewery premises (per TTB forms 5130 9 and 5130 26) 3 TRANSACTIONS DURING REPORTING PERIOD 4 Removed for export (per TTB form 5130 9) TRANSACTIONS DURING REPORTING PERIOD 5 Total removals (add lines 1 2 3 and 4) TRANSACTIONS DURING REPORTING PERIOD 6 Imported into California (attach BOE 269 A) TRANSACTIONS DURING REPORTING PERIOD 7 Other taxable transactions (attach documentation) TRANSACTIONS DURING REPORTING PERIOD 8 Total taxable transactions (add lines 5 6 and 7) TRANSACTIONS DURING REPORTING PERIOD 9 Imported in or bulk transfers to U S Internal Revenue bond TRANSACTIONS DURING REPORTING PERIOD Exported or sold for export (per TTB form 5130 9)10 TRANSACTIONS DURING REPORTING PERIOD INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is delayed after the due date The adjusted monthly interest rate is For assistance see BOE website for Interest Calculator 19 TRANSACTIONS DURING REPORTING PERIOD Rate of tax per gallon16 TRANSACTIONS DURING REPORTING PERIOD Returned to bond11 TRANSACTIONS DURING REPORTING PERIOD Taxable transactions on which tax applies or a refund is due (subtract line 14 from line 8)15 TRANSACTIONS DURING REPORTING PERIOD Total amount of tax due or refund claimed (multiply line 15 by line 16)17 TRANSACTIONS DURING REPORTING PERIOD Total exemptions (add lines 9 through 13)14 transactions with this tax return you owe a penalty of the greater of 10 percent (0 10) of the amount of remaining tax due or $50 00 Multiply line YOUR ACCOUNT NO

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