Form CDTFA-501-DC "Common Carriers Tax Return" - California

What Is Form CDTFA-501-DC?

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 April 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;

Download a fillable version of Form CDTFA-501-DC 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-DC "Common Carriers Tax Return" - California

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CDTFA-501-DC (FRONT) REV. 11 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
COMMON CARRIERS TAX RETURN
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
READ INSTRUCTIONS
BEFORE PREPARING
SACRAMENTO, CA 94279-6073
A
B
100 PROOF
OVER
COMPUTATION OF TAX LIABILITY
AND UNDER
100 PROOF
(Gallons)
(Gallons)
1. Total passenger miles
1.
2.
Passenger miles in California
2.
3.
3.
Percentage of miles in California (divide line 2 by line 1)
Total number of bottles sold
4.
4.
5.
Bottles sold in California (multiply line 3 by line 4)
5.
6.
Size of bottle
6.
7.
7.
Total milliliters or liters sold (multiply line 5 by line 6)
8. Total gallons of distilled spirits sold in California
8.
(multiply line 7 by conversion factor - see instructions on back)
9. Rate of tax per wine gallon
9.
$
$
Amount of tax (multiply line 8 by line 9)
10.
$
10.
$
$
11. Total tax due (add columns A and B of line 10)
11.
$
12.
12. Penalty (if filed after due date, see instructions on back)
PENALTY
13.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
13.
$
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
For assistance, see CDTFA website for
Interest
Calculator.
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
14.
$
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 California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-DC (FRONT) REV. 11 (4-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
COMMON CARRIERS TAX RETURN
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
READ INSTRUCTIONS
BEFORE PREPARING
SACRAMENTO, CA 94279-6073
A
B
100 PROOF
OVER
COMPUTATION OF TAX LIABILITY
AND UNDER
100 PROOF
(Gallons)
(Gallons)
1. Total passenger miles
1.
2.
Passenger miles in California
2.
3.
3.
Percentage of miles in California (divide line 2 by line 1)
Total number of bottles sold
4.
4.
5.
Bottles sold in California (multiply line 3 by line 4)
5.
6.
Size of bottle
6.
7.
7.
Total milliliters or liters sold (multiply line 5 by line 6)
8. Total gallons of distilled spirits sold in California
8.
(multiply line 7 by conversion factor - see instructions on back)
9. Rate of tax per wine gallon
9.
$
$
Amount of tax (multiply line 8 by line 9)
10.
$
10.
$
$
11. Total tax due (add columns A and B of line 10)
11.
$
12.
12. Penalty (if filed after due date, see instructions on back)
PENALTY
13.
INTEREST: One month's interest is due on tax for each month or fraction of a month that payment
13.
$
INTEREST
is delayed after the due date. The adjusted monthly interest rate is
For assistance, see CDTFA website for
Interest
Calculator.
14. TOTAL AMOUNT DUE AND PAYABLE (add lines 11, 12, and 13)
14.
$
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 California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-DC (BACK) REV. 11 (4-18)
INSTRUCTIONS - COMMON CARRIERS 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) administers the California
Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001. et seq.) in cooperation
with the Board of Equalization. The law includes the state excise tax imposed upon common carriers
engaged in interstate or foreign passenger service making sales of distilled spirits in California.
FILING REQUIREMENTS
Each common carrier must file a return on or before the first day of the second calendar month
following the month in which the sales were made, together with a remittance for the amount due for
that period.
PREPARATION OF RETURN
The method for computing distilled spirits sales in California is based on the ratio that passenger
miles in California bears to total passenger miles. The ratio of passenger miles in California may be
adjusted by tests when significant changes occur in routes, schedules, or other operating conditions.
The tests will be subject to review by the CDTFA.
All distilled spirits must be reported in wine gallons. Round the resulting figure to the nearest gallon.
Gallonage conversion factors:
1. One milliliter
= .000264172 gallons
2. One liter
= .264172 gallons
PENALTY FOR LATE FILING
The state law imposes a penalty for the late filing of this return regardless of whether any tax is due.
The penalty is $50.00 or 10 percent (0.10) of the amount of tax due, whichever is greater. The CDTFA
is authorized by law, for good cause, to extend the time for the filing of this return not to exceed one
month. Any request for an extension should be made in writing addressed to the CDTFA in
Sacramento.
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.
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