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 August 1, 2019;
  • 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-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. 12 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
COMMON CARRIERS TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
EFF
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN.
A
B
COMPUTATION OF TAX LIABILITY
100 PROOF
OVER
AND UNDER
100 PROOF
1. Total passenger miles
1.
2.
2.
Passenger miles in California
3.
3.
Percentage of miles in California (divide line 2 by line 1)
Total gallons of distilled spirits sold
4.
4.
(see instructions on the back for gallon conversion)
5. Total gallons of distilled spirits sold in California
5.
(multiply line 3 by line 4)
6. Rate of tax per wine gallon
6.
$
$
7.
Amount of tax (multiply line 5 by line 6)
7.
$
$
8. Total tax due (add columns A and B of line 7)
8.
$
9.
9. PENALTY (if filed after due date, see instructions on back)
PENALTY
$
10.
INTEREST: One month's interest is due on tax for each month or fraction of a
10.
INTEREST
month that payment is delayed after the due date.
The adjusted monthly interest rate is
For assistance, see CDTFA website for
Interest
Calculator.
$
11. TOTAL AMOUNT DUE AND PAYABLE (add lines 8, 9, and 10)
11.
$
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 a copy of this document for your records.
DC
CLEAR
PRINT
CDTFA-501-DC (FRONT) REV. 12 (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
COMMON CARRIERS TAX RETURN
CDTFA USE ONLY
AUD
RA-B/A
REG
DUE ON OR BEFORE
FILE
RR-QS
REF
YOUR ACCOUNT NO.
EFF
READ INSTRUCTIONS
BEFORE PREPARING
Please check this box if this filing represents an AMENDED RETURN.
A
B
COMPUTATION OF TAX LIABILITY
100 PROOF
OVER
AND UNDER
100 PROOF
1. Total passenger miles
1.
2.
2.
Passenger miles in California
3.
3.
Percentage of miles in California (divide line 2 by line 1)
Total gallons of distilled spirits sold
4.
4.
(see instructions on the back for gallon conversion)
5. Total gallons of distilled spirits sold in California
5.
(multiply line 3 by line 4)
6. Rate of tax per wine gallon
6.
$
$
7.
Amount of tax (multiply line 5 by line 6)
7.
$
$
8. Total tax due (add columns A and B of line 7)
8.
$
9.
9. PENALTY (if filed after due date, see instructions on back)
PENALTY
$
10.
INTEREST: One month's interest is due on tax for each month or fraction of a
10.
INTEREST
month that payment is delayed after the due date.
The adjusted monthly interest rate is
For assistance, see CDTFA website for
Interest
Calculator.
$
11. TOTAL AMOUNT DUE AND PAYABLE (add lines 8, 9, and 10)
11.
$
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 a copy of this document for your records.
DC
CLEAR
PRINT
CDTFA-501-DC (BACK) REV. 12 (8-19)
INSTRUCTIONS - COMMON CARRIERS TAX RETURN
Payments: To make your payment online, go to our website at
and select Make a Payment.
www.cdtfa.ca.gov
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. Make your check or money order payable to California
Department of Tax and Fee Administration.
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 may be submitted online at www.cdtfa.ca.gov.
For more information, visit the CDTFA website at www.cdtfa.ca.gov. You may also call the Customer Service
Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees. Customer
service representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except
state holidays.
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