Form CDTFA-501-IR "Oil Spill Response Fee Annual Information Return" - California

What Is Form CDTFA-501-IR?

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 August 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-IR 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-IR "Oil Spill Response Fee Annual Information Return" - California

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CDTFA-501-IR (FRONT) REV. 7 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
OIL SPILL RESPONSE FEE ANNUAL INFORMATION RETURN
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FOID
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-0030
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting fees and information
under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act. State law requires the filing of annual
information returns.
FILING REQUIREMENTS
Marine Terminal Operators. You are required to complete and file this form to report: (1) the number of barrels of
petroleum products received at a marine terminal within California by a vessel arriving from a point of origin outside
California; and (2) the number of barrels of crude oil that are transported from within California by vessel to a
destination outside California.
Pipeline Operators. You are required to complete and file this form to report: (1) the number of barrels of petroleum
products transported into California by pipelines operating across, under, or through the waters of this state; and
(2) the number of barrels of crude oil transported out of California by pipeline.
Refinery Operators. You are required to complete and file this form to report the number of barrels of crude oil
received at a refinery within California.
Note: This annual return covers a one-year calendar period and must be filed on or before the due date shown
above. The return must be filed even if you have no barrels to report during this reporting period. No fee is due with
this return.
BARRELS
(Round to nearest whole barrel)
(A)
(B)
(C)
CRUDE OIL
PETROLEUM PRODUCTS
TOTAL
1. Crude oil received at a refinery within this state
1.
2. Petroleum products received at a marine terminal by
2.
vessel from a point of origin outside this state
3. Petroleum products transported into the state by means
3.
of a pipeline across, through, or under state waters
4. Crude oil transported from a marine terminal by means of
4.
a vessel to a destination outside this state
5. Crude oil transported by a pipeline operator to a
5.
destination outside this state
6. TOTAL BARRELS (add lines 1 through 5)
6.
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
(
)
This return must be signed. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-IR (FRONT) REV. 7 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
OIL SPILL RESPONSE FEE ANNUAL INFORMATION RETURN
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FOID
FILE
RR-QS
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-0030
READ INSTRUCTIONS
BEFORE PREPARING
GENERAL INFORMATION
The California Department of Tax and Fee Administration (CDTFA) is responsible for collecting fees and information
under the Lempert-Keene-Seastrand Oil Spill Prevention and Response Act. State law requires the filing of annual
information returns.
FILING REQUIREMENTS
Marine Terminal Operators. You are required to complete and file this form to report: (1) the number of barrels of
petroleum products received at a marine terminal within California by a vessel arriving from a point of origin outside
California; and (2) the number of barrels of crude oil that are transported from within California by vessel to a
destination outside California.
Pipeline Operators. You are required to complete and file this form to report: (1) the number of barrels of petroleum
products transported into California by pipelines operating across, under, or through the waters of this state; and
(2) the number of barrels of crude oil transported out of California by pipeline.
Refinery Operators. You are required to complete and file this form to report the number of barrels of crude oil
received at a refinery within California.
Note: This annual return covers a one-year calendar period and must be filed on or before the due date shown
above. The return must be filed even if you have no barrels to report during this reporting period. No fee is due with
this return.
BARRELS
(Round to nearest whole barrel)
(A)
(B)
(C)
CRUDE OIL
PETROLEUM PRODUCTS
TOTAL
1. Crude oil received at a refinery within this state
1.
2. Petroleum products received at a marine terminal by
2.
vessel from a point of origin outside this state
3. Petroleum products transported into the state by means
3.
of a pipeline across, through, or under state waters
4. Crude oil transported from a marine terminal by means of
4.
a vessel to a destination outside this state
5. Crude oil transported by a pipeline operator to a
5.
destination outside this state
6. TOTAL BARRELS (add lines 1 through 5)
6.
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
(
)
This return must be signed. Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-IR (BACK) REV. 7 (8-17)
INSTRUCTIONS FOR PREPARING THE
OIL SPILL RESPONSE FEE ANNUAL INFORMATION RETURN
DEFINITIONS
Marine terminal means any marine facility used for transferring oil or petroleum products to or from tankers or
barges (Revenue and Taxation Code (R&TC) 46017). For the purposes of this section, a marine terminal includes
all piping not integrally connected to a tank facility as defined in subdivision (n) of section 25270.2 of the Health
and Safety Code.
Facility means any building, structure, installation, or equipment used for the purposes of exploring for, drilling
for, producing, storing, gathering, handling, transferring, processing, refining, distributing, or transporting oil that
is located in state waters, or is located where a discharge could impact state waters (R&TC 46011).
State waters means any surface waters, including saline waters, marine waters, and fresh waters within the
boundaries of the state but does not include groundwater (R&TC 46027).
Pipeline means any pipeline used at any time to transport crude oil or petroleum products (R&TC 46022).
Barge means any vessel that carries oil in commercial quantities as cargo but is not equipped with a means of
self-propulsion (R&TC 46007).
Tanker means any self-propelled vessel constructed or adapted for the carriage of oil in bulk or in commercial
quantities as cargo (R&TC 46028).
Vessel means a tanker or barge as defined above (R&TC 46029).
Petroleum products means any liquid hydrocarbon at atmospheric temperature and pressure that is the product
of the fractionation, distillation, or other refining or processing of crude oil and that is used as, is useable as, or
may be refined as a fuel or fuel blendstock, including, but not limited to, gasoline, diesel fuel, aviation fuel,
bunker fuel, and alcohol fuels containing petroleum products (R&TC 46021).
Crude oil means petroleum in an unrefined or natural state including condensate and natural gasoline, and
including substances that enhance, cut, thin, or otherwise reduce viscosity (R&TC 46010).
PREPARATION OF RETURN
For All Lines Enter Total Number of Barrels for Reporting Period.
Line 1.
Enter the total number of barrels of crude oil received at a refinery located in this state in columns A
and C.
Line 2.
Enter the total number of barrels of petroleum products received at a marine terminal within this state
by means of a vessel from a point of origin outside this state in columns B and C.
Line 3.
Enter the total number of barrels of petroleum products transported into the state by means of a
pipeline operating across, through, or under state waters in columns B and C.
Line 4.
Enter the total number of barrels of crude oil transported from a marine terminal by means of a vessel
to a destination outside this state in columns A and C.
Line 5.
Enter the total number of barrels of crude oil transported by a pipeline operator to a destination outside
this state in columns A and C.
Line 6.
Add the total number of barrels reported on lines 1 through 5 in columns A and B, and enter the total of
those columns in column C.
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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