Form CDTFA-501-TF "California Tire Fee Return" - California

What Is Form CDTFA-501-TF?

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 June 1, 2018;
  • 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;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-TF 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-TF "California Tire Fee Return" - California

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CDTFA-501-TF (S1F) REV. 16 (6-18)
STATE OF CALIFORNIA
CALIFORNIA TIRE FEE RETURN
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
YOUR ACCOUNT NO.
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-6087
READ INSTRUCTIONS
BEFORE PREPARING
o
  Please check this box if this filing represents an AMENDED RETURN.
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting fees under the
California Tire Recycling Act.
FILING REQUIREMENTS
Each retail seller of new tires must file a return on or before the date shown above. The return must be accompanied
by a remittance payable to the CDTFA for the amount of any fee due for that period, plus any applicable penalty
and interest. This return must be filed even if no fees are due. Returns reporting more than one location must be
accompanied by CDTFA-501-TF, Schedule A, Summary by Location.
Total number of new tires sold at retail and new tires self-consumed. (Complete
1
1
Schedule A, Summary by Location, if you are reporting for more than one location.)
Rate of fee per tire
$
2
2
Total amount of fees (multiply line 1 by line 2)
$
3
3
Less seller reimbursement fee. (multiply line 3 by reimbursement rate of
$
4
)
4
Total amount of fees due (subtract line 4 from line 3)
$
5
5
Excess fee collected
$
6
6
Total fees (add lines 5 and 6)
$
7
7
PENALTY [multiply line 7 by 10% (0.10) if payment is made after due
PENALTY
$
8
8
date shown above]
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
INTEREST
9
9
$
adjusted monthly interest rate is
INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 7, 8, and 9)
$
10
10
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
TF
Make check or money order payable to California Department of Tax and Fee Administration.
Write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-TF (S1F) REV. 16 (6-18)
STATE OF CALIFORNIA
CALIFORNIA TIRE FEE RETURN
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
EFFECTIVE DATE
DUE ON OR BEFORE
PERIOD BEGIN DATE
PERIOD END DATE
YOUR ACCOUNT NO.
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279-6087
READ INSTRUCTIONS
BEFORE PREPARING
o
  Please check this box if this filing represents an AMENDED RETURN.
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting fees under the
California Tire Recycling Act.
FILING REQUIREMENTS
Each retail seller of new tires must file a return on or before the date shown above. The return must be accompanied
by a remittance payable to the CDTFA for the amount of any fee due for that period, plus any applicable penalty
and interest. This return must be filed even if no fees are due. Returns reporting more than one location must be
accompanied by CDTFA-501-TF, Schedule A, Summary by Location.
Total number of new tires sold at retail and new tires self-consumed. (Complete
1
1
Schedule A, Summary by Location, if you are reporting for more than one location.)
Rate of fee per tire
$
2
2
Total amount of fees (multiply line 1 by line 2)
$
3
3
Less seller reimbursement fee. (multiply line 3 by reimbursement rate of
$
4
)
4
Total amount of fees due (subtract line 4 from line 3)
$
5
5
Excess fee collected
$
6
6
Total fees (add lines 5 and 6)
$
7
7
PENALTY [multiply line 7 by 10% (0.10) if payment is made after due
PENALTY
$
8
8
date shown above]
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
INTEREST
9
9
$
adjusted monthly interest rate is
INTEREST RATE CALCULATOR
TOTAL AMOUNT DUE AND PAYABLE (add lines 7, 8, and 9)
$
10
10
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
TF
Make check or money order payable to California Department of Tax and Fee Administration.
Write your account number on your check or money order. Make a copy of this document for your records.
CDTFA-501-TF (S1B) REV. 16 (6-18)
INSTRUCTIONS - CALIFORNIA TIRE FEE RETURN
Payments: To make your payment online, go to our website 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.
DEFINITIONS
A new tire means a pneumatic or solid tire intended for use with on-road or off-road motor vehicles, trailers, motorized
equipment, construction equipment, or farm equipment that is sold separately from the motorized equipment, or a new
tire sold with a new or used motor vehicle, including the spare tire, trailers, construction equipment, or farm equipment.
New tire does not include retreaded, reused, or recycled tires.
New or used motor vehicle means any device by which any person or property may be propelled, moved or drawn upon
a highway, excepting a device moved exclusively by human power or used exclusively upon stationary rails or trucks.
PENALTY FOR LATE FILING
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 fee due
should be shown on line 8.
PREPARATION OF THE RETURN
Line 1
Enter the total number of new tires sold at retail including new tires sold to the United States government. Also
include the total number of new tires that you purchased without paying the California Tire Fee and used (self
consumed) instead of resold or placed in inventory. For returns reporting for more than one location, the total
of column E, Total Tires Sold or Self-consumed, on the Schedule A, Summary by Location, should agree with
line one (1) on page one of the return.
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 on line 2.
Line 4
The seller may retain one and a half percent (1.5%) of the fee as reimbursement for any costs associated with
the collection of the fee. Multiply the amount on line 3 by one and a half percent (0.015).
Line 5
Subtract line 4 from line 3 and enter total amount of fees due.
Line 6
If you have collected more than the amount due calculated on your return, enter the difference in this field.
Line 7
Total amount of fees due.
Line 8
If the fee payment is made, or your fee return is filed, after the due date shown on the front of this return, an
additional 10 percent penalty is due.
Line 9
If the fee payment is made after the due date shown on the front of this return, an additional amount is due for
interest charges.
Line 10
Add lines 7, 8, and 9. Enter the total amount due and payable, including late filing charges, if applicable.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return
Processing Branch, P.O. Box 942879, Sacramento, CA 94279-0088. 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.
CDTFA-501-TF (S2F) REV. 16 (6-18)
STATE OF CALIFORNIA
CALIFORNIA TIRE FEE
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE A - SUMMARY BY LOCATION
(If additional space is needed, please photocopy the schedule before making entries)
Page
of
COMPANY NAME
ACCOUNT NUMBER
PERIOD
The original copy of this schedule must be attached to your return. Please read instructions on reverse before preparing the schedule.
E
A
B
C
D
Total Tires Sold or
Site ID
Street Address
City
ZIP Code
Self-consumed
Total
CDTFA-501-TF (S2B) REV. 16 (6-18)
INSTRUCTIONS FOR COMPLETING SCHEDULE A, SUMMARY BY LOCATION
GENERAL
The Summary by Location schedule is used to report location level detail of events that support the return and is a
reporting requirement of the fee program. This schedule must be completed and submitted with returns reporting for
more than one location. Sales and self-consumption of tires from each location must be reported on a separate line of
the schedule. Additionally, the schedule must report each location even though you may not have made any retail sales
of tires or self-consumed tires during the period for that location.
The total of column E, Total Tires Sold or Self-consumed, should agree with line 1, Total number of new tires sold at retail
and new tires self-consumed, on page one of the return.
SCHEDULE PREPARATION
Summary by Location Section
The columns provided on the Summary by Location schedule are used to report retail sales and self-consumption of
tires from each location. Each location must be reported on the schedule even if you have not made any retail sales of
tires or self-consumed any tires during the period for that location.
In general, the information required in the schedule columns is:
Columns A-D Enter the site ID for each location assigned numeric identifier and the full address for the location
being reported. Note: The site ID is also identified as the Sub-Outlet Number on the CDTFA-530, Schedule C,
Detailed Allocation by Suboutlet of Local Sales and Use Tax.
Column E, Total Tires Sold or Self-consumed. Enter the total number of tires sold at retail or self-consumed at
the location being reported during the reporting period.
SPECIAL NOTES
Locations with no activity
Locations with no retail sales of tires or self-consumed tires during the period must still be reported on this schedule.
Complete columns A-D and enter zero (0) in column E if the location had no retail sales of tires or self-consumed tires
during the reporting period.
Page of 4