Form BOE-501-TF Fillable California Tire Fee Return

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Download Form BOE-501-TF

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(1 Total number of new tires sold at retail and new tires self consumed) (2 Rate of fee per tire $) (3 Total amount of fees (multiply line 1 by line 2) $) (4 Less seller reimbursement fee Multiply line 3 by reimbursement rate of $) (5 Total amount of fees due (subtract line 4 from line 3) $) (6 PENALTY [multiply line 5 by 10% (0 10) if payment is made after due date shown above] $ ) (7 INTEREST: One month's interest is due on the total fee for each month or fraction of a month that payment is delayed after the due date The adjusted monthly interest rate is ) (8 TOTAL AMOUNT DUE AND PAYABLE (add lines 5 6 and 7) $) (BOE USE ONLY ) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (INTEREST $ ) (PRINT NAME AND TITLE) (PRINT) PRINT (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (YOUR ACCOUNT NO ) [ FOID ] 1 Total number of new tires sold at retail and new tires self consumed 2 Rate of fee per tire $ 3 Total amount of fees (multiply line 1 by line 2) $ 4 Less seller reimbursement fee Multiply line 3 by reimbursement rate of $ 5 Total amount of fees due (subtract line 4 from line 3) $ 6 Penalty [multiply line 5 by 10% (0 10) if payment is made after due date shown above] PENALTY $ 7 INTEREST: One month's interest is due on the total fee for each month or fraction of a month that 8 TOTAL AMOUNT DUE AND PAYABLE (add lines 5 6 and 7) $ a new tire sold with a new or used motor vehicle including the spare tire construction equipment or farm accompanied by a remittance payable to the BOE for the amount of any fee due for that period plus any Always write your account number on your check or money order Make a copy of this document for your records applicable penalty and interest This return must be filed even if no fees are due associated with the collection of the fee Multiply the amount on line 3 by one and a half percent (0 015) BEFORE PREPARING BOARD OF EQUALIZATION BOE 501 TF (BACK) REV 12 (4 13) BOE 501 TF (FRONT) REV 12 (4 13) California Tire Fee and used (self consumed) instead of resold or placed in inventory CALIFORNIA TIRE FEE RETURN DEFINITIONS DUE ON OR BEFORE Each retail seller of new tires must file a return on or before the date shown above The return must be EMAIL ADDRESS equipment construction equipment or farm equipment that is sold separately from the motorized equipment or equipment New tire does not include retreaded reused or recycled tires examined by me and to the best of my knowledge and belief is a true correct and complete return fee due should be shown on line 6 FILING REQUIREMENTS GENERAL INFORMATION government Also include the total number of new tires that you purchased without paying the I hereby certify that this return including any accompanying schedules and statements has been If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box If your fee is paid after the due date shown on the front of this return a penalty of 10 percent (0 10) of the total Information Section at 1 800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees INSTRUCTIONSCALIFORNIA TIRE FEE RETURN INTEREST $ Line 1 Enter the total number of new tires sold at retail including new tires sold to the United States Line 2 Current rate of fee per tire Line 3 Enter total amount of fees by multiplying the total number of tires on line 1 by the rate of fee per tire online 2 Line 4 The seller may retain one and a half percent (1 5%) of the fee as reimbursement for any costs Line 5 Subtract line 4 from line 3 and enter total amount of fees due Line 6 If the fee is paid after the due date shown on the front of this return an additional amount is due forpenalty charges Line 7 If the fee is paid after the due date shown on the front of this return an additional amount is due forinterest charges Line 8 Add lines 5 6 and 7 Enter total amount due and payable including late filing charges if applicable Make check or money order payable to State Board of Equalization New or used motor vehicle means any device by which any person or property may be propelled moved ordrawn upon a highway excepting a device moved exclusively by human power or used exclusively uponstationary rails or tracks new tireA means a pneumatic or solid tire intended for use with on road or off road motor vehicles motorized our website at www boe ca gov click on the eServices tab and log in to make a payment To pay by credit card go to our website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your P O BOX 942879 payment is delayed after the due date The adjusted monthly interest rate is Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to PENALTY FOR LATE FILING PREPARATION OF THE RETURN PRINT NAME AND TITLE READ INSTRUCTIONS return SACRAMENTO CA 94279 6087 SIGNATURE SPECIAL TAXES AND FEES STATE OF CALIFORNIA TELEPHONE The State Board of Equalization (BOE) is responsible for collecting fees under the California Tire Recycling Act www boe ca gov942879 Sacramento CA 94279 0088 You may also visit the BOE website at or call the Taxpayer YOUR ACCOUNT NO

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