Form CDTFA-501-OAX "Summary by Location - Oil Spill Prevention and Administration Fee" - California

What Is Form CDTFA-501-OAX?

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-OAX 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-OAX "Summary by Location - Oil Spill Prevention and Administration Fee" - California

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CDTFA-501-OAX (S1F) (8-19)
STATE OF CALIFORNIA
SUMMARY BY LOCATION - OIL SPILL
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PREVENTION AND ADMINISTRATION FEE
If additional space is needed, please photocopy before making entries.
Page
of
COMPANY NAME
ACCOUNT NUMBER
PERIOD
IMPORTANT - Please read the instructions on the reverse before completing this schedule. The original copy of this schedule must be
attached to your return.
A
B
C
D
E
F
Total Barrels
Petroleum
Facility
Crude Oil
Products
Street Address
City
State
Type
Received
Received
Section A: Crude oil from marine terminals
1.
T
2.
T
3.
T
4.
T
5. Total crude oil from marine terminals
(add lines 1 through 4 in Section A and
enter total in column E and on line 1 of
CDTFA-501-OA)
Section B: Crude oil from refineries
1.
R
2.
R
3.
R
4.
R
5. Total crude oil from refineries
(add lines 1 through 4 in Section B and
enter total in column E and on line 2 of
CDTFA-501-OA)
Section C: Petroleum products from marine
terminals
1.
T
2.
T
3.
T
4.
T
5. Total petroleum products from marine
terminals (add lines 1 through 4 in Section
C and enter total in column F and on line 6
of CDTFA-501-OA)
Section D: Petroleum products from
refineries
1.
R
2.
R
3.
R
4.
R
5. Total petroleum products from refineries
(add lines 1 through 4 in Section D and
enter total in column F and on line 7 of
CDTFA-501-OA)
CDTFA-501-OAX (S1F) (8-19)
STATE OF CALIFORNIA
SUMMARY BY LOCATION - OIL SPILL
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PREVENTION AND ADMINISTRATION FEE
If additional space is needed, please photocopy before making entries.
Page
of
COMPANY NAME
ACCOUNT NUMBER
PERIOD
IMPORTANT - Please read the instructions on the reverse before completing this schedule. The original copy of this schedule must be
attached to your return.
A
B
C
D
E
F
Total Barrels
Petroleum
Facility
Crude Oil
Products
Street Address
City
State
Type
Received
Received
Section A: Crude oil from marine terminals
1.
T
2.
T
3.
T
4.
T
5. Total crude oil from marine terminals
(add lines 1 through 4 in Section A and
enter total in column E and on line 1 of
CDTFA-501-OA)
Section B: Crude oil from refineries
1.
R
2.
R
3.
R
4.
R
5. Total crude oil from refineries
(add lines 1 through 4 in Section B and
enter total in column E and on line 2 of
CDTFA-501-OA)
Section C: Petroleum products from marine
terminals
1.
T
2.
T
3.
T
4.
T
5. Total petroleum products from marine
terminals (add lines 1 through 4 in Section
C and enter total in column F and on line 6
of CDTFA-501-OA)
Section D: Petroleum products from
refineries
1.
R
2.
R
3.
R
4.
R
5. Total petroleum products from refineries
(add lines 1 through 4 in Section D and
enter total in column F and on line 7 of
CDTFA-501-OA)
CDTFA-501-OAX (S1B) (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS
SUMMARY BY LOCATION — OIL SPILL PREVENTION AND ADMINISTRATION FEE
GENERAL
The Summary by Location schedule is used to report location level detail of events that support the CDTFA-501-OA, Oil Spill
Prevention and Administration Fee Return, and is a reporting requirement of the fee program. Receipts of crude oil and petroleum
products for each location must be reported on a separate line of the schedule. Additionally, the schedule must report each location
even though you may not have any receipts of crude oil or petroleum products during the period for that location.
PREPARATION OF SCHEDULE
Prepare schedule and submit with CDTFA-501-OA, to the California Department of Tax and Fee Administration (CDTFA). To file
your schedule with the return online, go to
www.cdtfa.ca.gov
and select File a Return. The header information identifies the filer, the
filer’s account number, and the filing period. Filers are responsible for ensuring that all of these fields are properly completed before
submitting this schedule.
Complete the following information:
Company Name. Enter the company name. This should match the name provided in CDTFA correspondence.
Account Number. Enter account number. Do not include dashes in the numeric portion. For example, “002-012345” would be
reported as “002012345.”
Period. The period for which the schedule is reporting, using a “MMYY” format.
• Filing Monthly: Enter the month and year for which the schedule is reporting. For example, August 2017 (or any fraction thereof)
would be “0817.”
• Filing Quarterly: Enter the last month of the quarter for which the schedule is reporting. For example, the third quarter 2017
(July 1 through September 30, 2017 – or any fraction thereof) would be “0917.”
• Filing Calendar Year: Enter the last month of the year for which the schedule is reporting. For example, the year 2017 (January
1 through December 31, 2017 – or any fraction thereof) would be “1217.”
• Filing Fiscal Year: Enter the last month of the year for which the schedule is reporting. For example, the fiscal year 2017/18
(July 1, 2017 through June 30, 2018 – or any fraction thereof) would be “0618.”
Summary by Location Section
The columns provided on the Summary by Location schedule are used to report receipts of crude oil and petroleum products for each
location. Each facility location must be reported on the schedule even if you have no receipts during the period for that location.
Complete the following information:
Column A.
Enter the street address for the location being reported.
Column B.
Enter the name of the city for the location being reported.
Column C.
Enter the state for the location being reported.
Column D.
Enter “R” for Refinery or “T” for Marine Terminal for the location being reported.
Column E.
Enter the barrels of crude oil received at the location being reported during the reporting period. Please note that all
barrels of crude oil received should be reported whether the fee was previously paid or not.
Column F.
Enter the barrels of petroleum products received at the location being reported during the reporting period. Please
note that all barrels of petroleum products received should be reported whether the fee was previously paid or not.
Note:
Locations with no activity
Locations with no receipts of crude oil or petroleum products during the period must still be reported on this schedule. Complete
columns A through D and enter zero (0) in columns E and F.
DEFINITIONS
These definitions are provided for purposes of the collection and administration of the oil spill prevention and administration fee under
Government Code section 8670.40.
Crude oil means, petroleum in an unrefined or natural state, including condensate and natural gasoline, and including substances that
cut, thin, or otherwise reduce the viscosity of petroleum (Revenue and Taxation Code [R&TC] section 46010).
CDTFA-501-OAX (S2) (8-19)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
Facility means, any building, structure, installation, or equipment used for the purposes of exploring for, drilling for, producing, storing,
gathering, processing, transferring, refining, distributing, or transporting oil that is located in state waters, or is located where a
discharge could impact state waters. Facility also includes a marine terminal, a pipeline that transports oil, or a railroad that transports
oil as cargo, and a drill ship, semisubmersible drilling platform, jack-up type drilling rig, or any other floating or temporary drilling
platform (R&TC 46011).
Marine terminal means, any marine facility used for transferring crude oil or petroleum products to or from tankers or barges (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.
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, usable 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).
Refinery means, a facility that refines crude oil, including condensate and natural gasoline, into petroleum products, lubricating oils,
coke, or asphalt (R&TC 46023).
State waters means, any surface water, including saline waters, marine waters, and freshwaters within the boundaries of the state but
does not include groundwater (R&TC 46027).
For more information, visit our website at www.cdtfa.ca.gov. You may also call our 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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