Form CDTFA-501-CM "Cigarette Manufacturer's Tax Return of Taxable Distributions in California" - California

This version of the form is not currently in use and is provided for reference only.
Download this version of Form CDTFA-501-CM for the current year.

What Is Form CDTFA-501-CM?

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 December 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-CM 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-CM "Cigarette Manufacturer's Tax Return of Taxable Distributions in California" - California

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CDTFA-501-CM (S1F) REV. 11 (12-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE MANUFACTURER'S TAX RETURN OF
TAXABLE DISTRIBUTIONS IN CALIFORNIA
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6067
READ INSTRUCTIONS
BEFORE PREPARING
As a cigarette manufacturer in California, you are required to report all taxable distributions on lines one through
four of the return. You are also required to report all distributions on the schedules identified in this form where
applicable. Round all quantities and dollars reported to the nearest whole number.
NUMBER OF
CIGARETTES
1. Samples in packages of 5 or less cigarettes
1.
2. Samples in packages of more than 5 cigarettes
2.
3. Taxable sales to the U.S. Government
3.
4. Other distributions subject to tax
4.
5. Total distributions subject to tax (add lines 1 through 4)
5.
6. Rate of tax per cigarette
6. $
7. Total amount of tax due (multiply line 5 by line 6)
7. $
8. Penalty [multiply line 7 by 10% (0.10) if payment is made after due date indicated
8. $
above]
9. INTEREST:
One month's interest is due on tax for each month or fraction of a month that
9. $
payment is delayed after the due date. The adjusted monthly interest rate is
10. TOTAL AMOUNT DUE AND PAYABLE (add lines 7, 8, and 9)
10. $
CERTIFICATION
I hereby consent to disclose and authorize the California Department of Tax and Fee Administration (CDTFA) to release, as necessary,
certain otherwise confidential transaction information regarding quantities, invoice numbers, bills of lading, locations, dates, method of
delivery, or any other applicable information to any person identified by me in this tax form as being involved in a reported transaction for
the sole purpose of verifying the accuracy of the reportable product transaction information concerning my transactions with such
person as reported in this tax form.
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 the California Department of Tax and Fee Administration.
Always write your account number on your check or money order. This return must be signed.
Make a copy of this document and the accompanying schedules for your records.
CLEAR
PRINT
CDTFA-501-CM (S1F) REV. 11 (12-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
CIGARETTE MANUFACTURER'S TAX RETURN OF
TAXABLE DISTRIBUTIONS IN CALIFORNIA
CDTFA USE ONLY
RA-B/A
AUD
REG
DUE ON OR BEFORE
RR-QS
FILE
REF
YOUR ACCOUNT NO.
[
]
FOID
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6067
READ INSTRUCTIONS
BEFORE PREPARING
As a cigarette manufacturer in California, you are required to report all taxable distributions on lines one through
four of the return. You are also required to report all distributions on the schedules identified in this form where
applicable. Round all quantities and dollars reported to the nearest whole number.
NUMBER OF
CIGARETTES
1. Samples in packages of 5 or less cigarettes
1.
2. Samples in packages of more than 5 cigarettes
2.
3. Taxable sales to the U.S. Government
3.
4. Other distributions subject to tax
4.
5. Total distributions subject to tax (add lines 1 through 4)
5.
6. Rate of tax per cigarette
6. $
7. Total amount of tax due (multiply line 5 by line 6)
7. $
8. Penalty [multiply line 7 by 10% (0.10) if payment is made after due date indicated
8. $
above]
9. INTEREST:
One month's interest is due on tax for each month or fraction of a month that
9. $
payment is delayed after the due date. The adjusted monthly interest rate is
10. TOTAL AMOUNT DUE AND PAYABLE (add lines 7, 8, and 9)
10. $
CERTIFICATION
I hereby consent to disclose and authorize the California Department of Tax and Fee Administration (CDTFA) to release, as necessary,
certain otherwise confidential transaction information regarding quantities, invoice numbers, bills of lading, locations, dates, method of
delivery, or any other applicable information to any person identified by me in this tax form as being involved in a reported transaction for
the sole purpose of verifying the accuracy of the reportable product transaction information concerning my transactions with such
person as reported in this tax form.
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 the California Department of Tax and Fee Administration.
Always write your account number on your check or money order. This return must be signed.
Make a copy of this document and the accompanying schedules for your records.
CLEAR
PRINT
STATE OF CALIFORNIA
CDTFA-501-CM (S1B) REV. 11 (12-17)
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
CIGARETTE MANUFACTURER'S 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
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.
If you are interested in filing this form electronically, or if you need help completing this form, please contact Special Taxes and
Fees at 1-800-400-7115 (TTY:711).
To obtain the latest information on schedule filing instructions or reporting requirements, visit the CDTFA's website at
www.cdtfa.ca.gov.
FILING REQUIREMENTS
Every cigarette manufacturer shall file a return with the CDTFA on or before the 25th day of each month reporting all taxable
distributions on lines one through four of the return. You are also required to report all distributions on the schedules identified
in this form where 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 schedule is considered an integral part of the return. Your tax return is not
considered valid unless it is signed and dated in the space provided at the bottom of the first page.
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
The CDTFA-810-CTF, Cigarette Tax Disbursement Schedule, is included with every Cigarette Manufacturer's Tax Return. For
detailed information regarding preparation of schedules, see CDTFA-810-CTE, Instructions for Preparing Cigarette Tax
Schedules, on our website at www.cdtfa.ca.gov.
CIGARETTE MANUFACTURER SCHEDULE CODES
Disbursement Schedules
6A
Stamp Unaffixed or Tax-Unpaid Product
7A
Exempt Distributions or Sales to Interstate or Foreign Commerce
8A
Exempt Distributions or Sales to the United States Government Tax Exempt
CDTFA-501-CM (S2) REV. 11 (12-17)
PREPARATION OF THE RETURN
Prior to completing the return, prepare the applicable distribution schedules identified on this form as described in
CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules.
Schedules. All schedules applicable to cigarette manufacturers must be completed and submitted with this return if the
manufacturer's activities warrant reporting on the schedule. Round all amounts reported to the nearest whole
number or dollar.
Line 1.
Enter the total number of cigarettes that were distributed in sample packages of 5 or less cigarettes.
Line 2.
Enter the total number of cigarettes that were distributed in sample packages of 6 or more cigarettes.
Line 3.
Enter the total number of cigarettes that were distributed to the United States Government.
Line 4.
Enter the total number of cigarettes that were distributed as other taxable distributions.
Line 5.
Enter the total number of cigarette distributions subject to tax by adding lines 1 through 4.
Line 6.
This is the current rate of tax per cigarette.
Line 7.
Enter the amount of tax due by multiplying line 5 by line 6. Round this amount to the nearest whole dollar.
Line 8.
If you pay the tax due on line 7 or file your return after the due date shown on the front of this return, you owe a
penalty of 10 percent (0.10) of the amount of tax due. Multiply the tax due on line 7 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 the tax due by electronic funds transfer (EFT) may also be
subject to a 10 percent (0.10) penalty for a failure to pay by EFT (payment made by check for example). However,
10 percent (0.10) is the maximum penalty applied to late returns and payments. Round this amount to the nearest
whole dollar.
Line 9.
If you pay the tax due on line 7 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.
Multiply the tax due on line 7 by the interest rate shown, and then multiply the result by the number of months,
or fraction of a month, that have elapsed since the due date and enter here. Round this amount to the nearest
whole dollar.
Line 10.
Enter the total amount due and payable by adding lines 7, 8, and 9. Round this amount to the nearest whole
dollar.
For detailed information regarding preparation of schedules, see CDTFA-810-CTE, Instructions for Preparing Cigarette Tax
Schedules, available on our website at www.cdtfa.ca.gov. If you need help completing this form, please call us at
1-800-400-7115 (TTY:711) or visit the CDTFA's website at www.cdtfa.ca.gov.
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.
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