Form CDTFA-501-MJ "Aircraft Jet Fuel Dealer Tax Return" - California

What Is Form CDTFA-501-MJ?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on September 1, 2017;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form CDTFA-501-MJ by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-MJ "Aircraft Jet Fuel Dealer Tax Return" - California

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STATE OF CALIFORNIA
CDTFA-501-MJ (S1F) REV. 13 (9-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
AIRCRAFT JET FUEL DEALER TAX RETURN
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6145
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE
GALLONS/DOLLARS
ONLY
1. Total gallons (enter from Tax Computation Worksheet, Section A)
1.
2. Rate of tax per gallon
2.
$
3. Total tax due (multiply line 1 by line 2)
3.
$
4. Penalty [multiply line 3 by 10% (0.10) if payment made or tax return filed after
4.
$
PENALTY
due date shown above]
5.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
5.
$
INTEREST
delayed after the due date. The adjusted monthly interest rate is
6. TOTAL AMOUNT DUE AND PAYABLE (add lines 3, 4, and 5)
6.
$
ENDING INVENTORY
GALLONS
1. Ending physical inventory of aircraft jet fuel
1.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing
Branch, P.O. Box 942879, Sacramento, CA 942879-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the
Customer Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
MAKE CHECK OR MONEY ORDER PAYABLE TO STATE CONTROLLER.
Always write your account number on your check or money order. Make a copy of this document for your records.
STATE OF CALIFORNIA
CDTFA-501-MJ (S1F) REV. 13 (9-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CDTFA USE ONLY
AIRCRAFT JET FUEL DEALER TAX RETURN
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6145
READ INSTRUCTIONS
BEFORE PREPARING
REPORT WHOLE
GALLONS/DOLLARS
ONLY
1. Total gallons (enter from Tax Computation Worksheet, Section A)
1.
2. Rate of tax per gallon
2.
$
3. Total tax due (multiply line 1 by line 2)
3.
$
4. Penalty [multiply line 3 by 10% (0.10) if payment made or tax return filed after
4.
$
PENALTY
due date shown above]
5.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is
5.
$
INTEREST
delayed after the due date. The adjusted monthly interest rate is
6. TOTAL AMOUNT DUE AND PAYABLE (add lines 3, 4, and 5)
6.
$
ENDING INVENTORY
GALLONS
1. Ending physical inventory of aircraft jet fuel
1.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing
Branch, P.O. Box 942879, Sacramento, CA 942879-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the
Customer Service Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
SIGNATURE
PRINT NAME AND TITLE
TELEPHONE
DATE
(
)
MAKE CHECK OR MONEY ORDER PAYABLE TO STATE CONTROLLER.
Always write your account number on your check or money order. Make a copy of this document for your records.
STATE OF CALIFORNIA
CDTFA-501-MJ (S1B) REV. 13 (9-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
Tax Computation Worksheet
SECTION A.
FROM
AIRCRAFT JET FUEL
TAXABLE TRANSACTIONS (TOTAL GALLONS)
SCHEDULE
GALLONS
1. Taxable gallons of aircraft jet fuel sold
5
2. Total gallons of aircraft jet fuel used by you as an aircraft jet fuel user
5Q
3. Total gallons subject to tax (add lines 1 and 2). Enter on line 1 of return.
SECTION B.
FROM
AIRCRAFT JET FUEL
EXEMPTIONS (TOTAL GALLONS)
SCHEDULE
GALLONS
1. Aircraft jet fuel exported
7
2. Aircraft jet fuel sold to the United States Armed Forces
8
3. Aircraft jet fuel sold tax exempt or used for purposes other than operating
10A
a jet aircraft
4. Aircraft jet fuel sold to aircraft jet fuel dealers
10B
5. Aircraft jet fuel sold to aircraft manufacturers
10G
6. Aircraft jet fuel sold to air common carriers
10K
7. Total exemptions (add lines 1 through 6)
CLEAR
PRINT
STATE OF CALIFORNIA
CDTFA-501-MJ (S2F) REV. 13 (9-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
AIRCRAFT JET FUEL DEALER TAX RETURN
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select "Make a Payment."
You can also pay by credit card on our website, or by calling 1-855-292-8931. If paying by check or money order,
be sure to include your account number.
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. Your tax return is not
considered valid unless it is signed and dated in the space provided at the bottom of the first page. 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 in Section A and Section B of this tax return on 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, available on our website. 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. Do not send the worksheet with your return.) 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.
A. . Taxable Transactions
Line 1. Enter the total gallons of taxable aircraft jet fuel sold by adding the totals from column 11 for each disbursement
schedule code 5.
Line 2. Enter the total gallons of aircraft jet fuel used by you as an aircraft jet fuel user from column 11 for each disbursement
schedule code 5Q.
Line 3. Enter the total gallons of aircraft jet fuel subject to tax during the reporting period by adding lines 1 and 2. Enter this
total on line 1 on the front of the return.
B. Exemptions
Line 1. Enter the total gallons of aircraft jet fuel exported by adding column 11 for each disbursement schedule code 7.
Line 2. Enter the total gallons of aircraft jet fuel sold tax exempt to the United States Armed Forces by adding column 11 for
each disbursement schedule code 8. Only sales to the Armed Forces of the United States for use in ships or aircraft
or for use outside this state are tax exempt.
Line 3. Enter the total gallons of aircraft jet fuel sold tax exempt or used for purposes other than operating a jet aircraft by
adding column 11 for each disbursement schedule code 10A.
CDTFA-501-MJ (S2B) REV. 13 (9-17)
Line 4. Enter the total gallons of aircraft jet fuel sold tax exempt to aircraft jet fuel dealers by adding column 11 for each
disbursement schedule code 10B.
Line 5. Enter the total gallons of aircraft jet fuel sold tax exempt to aircraft manufacturers by adding column 11 for each
disbursement schedule code 10G.
Line 6. Enter the total gallons of aircraft jet fuel sold tax exempt to air common carriers by adding column 11 for each
disbursement schedule code 10K.
Line 7. Enter the total gallons of aircraft jet fuel sold tax exempt, exported, or used during the reporting period by adding
lines 1 through 6 in Section B.
In addition to preparing the schedules above, you are required to report all imports of aircraft jet fuel, including bonded
aircraft jet fuel, on schedule code 4 and all instate receipts on schedule code 2. Instate receipts include all gallons of aircraft
jet fuel purchased, refined, or produced by you.
PREPARATION OF THE RETURN
Before completing the return, prepare the applicable Receipt Schedules, Disbursement Schedules, and Tax Computation
Worksheet, Sections A and B. You must sign, date, and mail your return to the address shown on page 1 of your return,
with full payment by the due date. Be sure to make a copy for your records.
Line 1.
Enter the total gallons on which tax applies from Section A, line 3 of the Tax Computation Worksheet.
Line 2.
This is the current rate of tax for aircraft jet fuel.
Line 3.
Enter the amount of tax due by multiplying line 1 by line 2. You should round tax due to the nearest whole dollar.
Line 4.
If you pay the tax due on line 3 or file your return after the due date shown on the front of this return, you owe a
penalty of ten percent (0.10) of the amount of remaining tax due. Multiply the tax due on line 3 by (0.10) and enter
here. 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 on
the next business day will be considered timely. Businesses required to pay aircraft jet fuel tax by electronic funds
transfer (EFT) may also be subject to a 10 percent penalty for failure to pay by EFT (payment by check, for
example.) However, 10 percent is the maximum penalty applied to late returns and payments.
Line 5.
If you are paying the tax due on line 3 after the date shown on the front of this return, you will owe interest. The
interest rate noted on the front of this return applies for each month, or fraction of a month, that your payment is
late. For example, if your payment is one month and two weeks overdue, you owe two months' interest. Multiply
the tax due on line 3 by the interest rate shown, then multiply the result by the number of months, including any
fraction of a month, that has elapsed since the due date and enter here.
Line 6.
Enter the total amount due and payable by adding lines 3, 4, and 5.
Inventory
Line 1.
Enter ending physical inventory of aircraft jet fuel.
AIRCRAFT JET FUEL SCHEDULE CODES/MODE CODES
Disbursement Schedules
5
Taxable Gallons of Aircraft Jet Fuel Sold
10A
Aircraft Jet Fuel Sold Tax Exempt or Used for
5Q
Taxable Gallons of Aircraft Jet Fuel Used
Purposes Other than Operating a Jet Aircraft
7
Aircraft Jet Fuel Exported
10B
Aircraft Jet Fuel Sold to Aircraft Jet Fuel Dealers
8
Aircraft Jet Fuel Sold to the United States
10G
Aircraft Jet Fuel Sold to Aircraft Manufacturers
Government Tax Exempt
10K
Aircraft Jet Fuel Sold to Air Common Carriers
Receipt Schedules
2
Instate Receipts
4
Imports of Aircraft Jet Fuel
Mode Codes
B
Barge
PL
Pipeline
CE
Summary Information
R
Rail
GS
Gas Station
RT*
Removal from Terminal
J
Truck
S
Ship (Ocean Marine Vessel)
* * RT - Removal from Terminal (other than by truck or rail) for sale or consumption. Aircraft Jet Fuel Dealers should use this
code when the disbursement is from a hydrant system at an airport, or when the disbursement is from qualifying truck
removals at a secured airport.
To obtain the latest information on any product codes or if you need help completing this form, please call us at
1 1 - - 800-400-7115 (TTY:711), or visit the CDTFA website at www.cdtfa.ca.gov.
MAKE CHECK OR MONEY ORDER PAYABLE TO THE STATE CONTROLLER.
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