Form CDTFA-501-CTT "Tobacco Schedule T" - California

What Is Form CDTFA-501-CTT?

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-CTT 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-CTT "Tobacco Schedule T" - California

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CDTFA-501-CTT (FRONT) REV. 7 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TOBACCO SCHEDULE T
(If additional space is needed, please photocopy the schedule before making entries.)
Read instructions on back before preparing.
ACCOUNT NUMBER
DISTRIBUTOR'S NAME
PERIOD
DUE
B
A
C
D
E
BRAND NAME
OUNCES OF
NONPARTICIPATING MANUFACTURER
NAME AND ADDRESS OF PERSON FROM
NAME AND ADDRESS OF FIRST
ROLL-YOUR-OWN TOBACCO
NAME AND ADDRESS
WHOM EACH BRAND WAS PURCHASED
IMPORTER OF FOREIGN
SOLD IN CALIFORNIA
MANUFACTURED BRANDS
If you purchased any roll-your-own tobacco from a Nonparticipating Manufacturer, CDTFA-501-CTT, Tobacco Schedule T
must be submitted with your CDTFA-501-CT, Tobacco Products Distributor Tax Return.
CDTFA-501-CTT (FRONT) REV. 7 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
TOBACCO SCHEDULE T
(If additional space is needed, please photocopy the schedule before making entries.)
Read instructions on back before preparing.
ACCOUNT NUMBER
DISTRIBUTOR'S NAME
PERIOD
DUE
B
A
C
D
E
BRAND NAME
OUNCES OF
NONPARTICIPATING MANUFACTURER
NAME AND ADDRESS OF PERSON FROM
NAME AND ADDRESS OF FIRST
ROLL-YOUR-OWN TOBACCO
NAME AND ADDRESS
WHOM EACH BRAND WAS PURCHASED
IMPORTER OF FOREIGN
SOLD IN CALIFORNIA
MANUFACTURED BRANDS
If you purchased any roll-your-own tobacco from a Nonparticipating Manufacturer, CDTFA-501-CTT, Tobacco Schedule T
must be submitted with your CDTFA-501-CT, Tobacco Products Distributor Tax Return.
CDTFA-501-CTT (BACK) REV. 7 (8-17)
INSTRUCTIONS - TOBACCO SCHEDULE T
GENERAL
As part of the Master Settlement Agreement between certain cigarette and tobacco manufacturers
(Participating Manufacturers) and the State of California, the California Department of Tax and Fee
Administration (CDTFA) must compile information about cigarettes and loose leaf tobacco suitable for making
cigarettes (roll-your-own) sold in California and made by manufacturers who did not sign the Master
Settlement Agreement (Nonparticipating Manufacturers).
PREPARATION OF SCHEDULE
Under section 30165.1(g)(1) of the Cigarette and Tobacco Products Tax Law, every tobacco distributor in this
state must file a return on or before the 25th day of the month following the period for which tax is due as part
of the Master Settlement Agreement.
You must complete this schedule and include it with your return for the period only if you purchased
any roll-your-own tobacco from a Nonparticipating Manufacturer, either directly or through a
distributor. An updated list of Participating Manufacturers and Nonparticipating Manufacturers and their
brands can be found on the California Office of the Attorney General's California Tobacco Directory
(www.oag.ca.gov).
Complete this schedule in full. If no activity, please check box on line 1A of the CDTFA-501-CT (S1F),
Tobacco Products Distributor Tax Return and do not return this schedule.
If more space is required, you may copy this form.
Attach the schedule to your monthly tax return CDTFA-501-CT, Tobacco Products Distributor Tax Return,
and mail to Compliance Branch, California Department of Tax and Fee Administration, 450 N Street, MIC:88,
P.O. Box 942879, Sacramento, CA 94279-0088.
Retain a copy for your files.
Column A.
Enter the brand name of the roll-your-own tobacco product sold only if the product is not listed
on the list of Participating Tobacco Manufacturers Brands (for most current list visit
www.oag.ca.gov).
Note: Do not list cigarettes, cigars, little cigars, or smokeless tobacco products.
Cigarettes should be listed on the Schedule F that is attached to your CDTFA-501-CD,
Cigarette Distributor's Tax Return.
Enter the ounces of roll-your-own tobacco sold.
Column B.
Enter the name and address of the Nonparticipating Manufacturer of the brand name sold:
Column C.
For domestically manufactured roll-your-own tobacco, list the manufacturer of the tobacco in
column C, only if they are not on the list of Participating Manufacturers.
For roll-your-own tobacco manufactured outside the United States, including foreign
manufacturers of domestic brand-name roll-your-own tobacco, list both, the nonparticipating
manufacturer in column C and the importer of the tobacco in column E only if either the
foreign manufacturer or the importer is not on the list of Participating Manufacturers.
Enter the name and address of the person from whom each brand was purchased.
Column D.
Enter the name and address of the first importer of the foreign manufactured brand.
Column E.
If you need additional information, please contact the California Department of Tax and Fee Administration, Compliance
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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