Tax Credit Amount.
The Motor Vehicle Fuel Tax is imposed on the following activities: removal of motor vehicle fuel from a refinery or terminal rack; importation of motor vehicle fuel outside the bulk transfer/terminal system; removal or sale of motor vehicle fuel to an unlicensed person unless there was a prior taxable removal, entry, or sale; and removal or sale of blended motor vehicle fuel outside the bulk transfer/terminal system. Do you have items not subject to the fee? CDTFA, Franchise Tax Board California. The system will automatically determine this field. Complete and accurate records of all transactions in cigarettes and a duplicate of this report must be retained on the licensed premise for verification by California Department of Tax and Fee Administration auditors. The total wine not over 14 percent gallons subject to the excise tax or credit for this reporting period. Enter the number of returned CEDs that are 15 inches, but less than 35 inches.
Credit card services may experience short delays in service on Wednesday, June 7, from 7:00 p.m. to 10:00 p.m., Pacific time, due to scheduled maintenance. However, the federal government is not liable for interest imposed by the California Revenue and Taxation Code. . Refer to the Definitions section above for general definitions of an electronic cigarette. Total Fee-Paid Purchases Resold Credit. The site operator is not required to collect the fee if the person submitting the waste for disposal provides written evidence from the generator of the waste, as shown on the originating Hazardous Waste Manifest, that the waste is exempt from the fee. Are you an importer and a manufacturer paying the fee on your behalf? Tank Gallons by Location. This return must be filed on or before the last day of the calendar month following the period for which the tax is due. You must file a return even if no amount is owed.
Once we verify the information and publish it accordingly for the benefits of all users.
If your facility qualified for more than one category (full permit, standardized permit, or postclosure permit) during this reporting period, the amount due is the fee for the category with the highest rate. Petroleum products received at a refinery from within or outside the state. Please note: For additional information on the cannabis excise tax, see Cultivation Tax Information above.
Shipper Name. The CDTFA is authorized by law, for good cause, to extend the time for the filing of this return not to exceed one month. Each public utility gas corporation and each consumer of natural gas from an interstate pipeline must remit to the CDTFA the applicable amount of surcharge.
(Schedule D), Would you like to report delinquent or uncollectable accounts? (Schedule E). The fee applies to corporations, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and sole proprietorships that have the qualified number of employees who are each employed more than 500 hours in California during the calendar year. Excise Tax Due (the system will automatically calculate this amount). Total reported barrels of crude oil received at a refinery from within or outside the state (the system automatically calculates this field. Total tons of solid waste accepted during the quarter, Total tons of clean soil accepted and not disposed during the quarter, Enter total operating days for the quarter, Average tons of solid waste accepted per operating day. Select No if you are no longer generating hazardous waste at this location. Purchased From. This is applicable whether the items were ordered over the Internet, by telephone, or by mail. Making online payments is a free service that is convenient and secure method to make a payment. The system will automatically calculate this field. Complete the below fields to report the barrels for petroleum products.
Please review this information for accuracy before proceeding.
Online Services Limited Access Codes are going away.
If you have collected more tax than what is due (excess tax) for this reporting period, enter the amount of excess excise tax collected in this field. We would appreciate that if you find any new details or data for CDTFA, Franchise Tax Board California, you send us a quick message using the contact us page or the comments form below.
The system will automatically calculate this field. Beer Vendors CDTFA Account Number. (schedule A), Did you sell to users authorized to purchase ex-tax fuel under regulations 1319 and 1320? The Summary by Location schedule is used to report location level detail of events that support the return and is a reporting requirement of the fee program.
Mode Code. Best calling hours are between 10:15 AM and 4:30 PM. A qualified motor vehicle does not include recreational vehicles when used excluseively for personal pleasure by an individual.
Choose Yes or No, This provides confirmation of your return filing only. Enter your cigarettes purchased during the month.
Total fees on amount of non-rcra hazardous waste and rate per ton will be automatically displayed on this line. Tax value of stamps used. Select Click Here to Verify Address.
You may also use this form to request a refund of the tax paid on undyed diesel fuel you exported outside California, sold to the U.S. Government and its agencies or instrumentalities, sold to train operators, and on tax-paid undyed diesel fuel you used for purposes other than operating vehicles on highways in this state. You must first correct and resubmit the file attachment. Enter the shipment's destination city.
Total Inventory at the End of the Reporting Period (report all values to the nearest Wine Gallon). In the Ounces of Trade Samples column, enter the total ounces of cannabis leaves designated as trade samples that entered the commercial market for each selected year.
You must file a return even if no tax is due for the reporting period. See Tax Rates Received a Letter or Notice?
Country. Ex-tax diesel fuel also includes dyed diesel fuel purchased without payment of the diesel fuel tax to a supplier or vendor. Waivers must be renewed each year. Fuel vendors must file this return to report sales of the following types of fuels (when sold and delivered into the fuel tanks of motor vehicles): Fuel vendors who sell and deliver the fuels described above into the tanks of motor vehicles must obtain a permit to collect and report use fuel tax for such sales (note exemptions below).
You may not report the wholesale cost of the returned OTP distributed on your tax return for the January 2022 reporting period. Select the mode code for the shipment being reported.
Cigarettes The following organizations are also exempt: Except for the above mentioned exempt organizations (refer to Exemptions from Fee section above), all qualifying organizations with 100 or more employees that were each employed for more than 500 hours in California must file a return and pay the fee. Average Volume Per Log (BF). ), If shipment entered a foreign trade zone, enter name of person or firm for whom entered, and the zone entered. If you do not have return credits to report, select No. Total distributions during month. Total Price The system will automatically determine this field. In addition, our website also reflects the new banking information. If you did not pay any cannabis excise tax to a distributor for cannabis or cannabis products you sold in this reporting period, select No.
Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount. Report one product code per page for the period. Visit our Limited Access Code Removal page for scheduled removal dates and instructions on how to Sign Up Now for a username and password.
Enter the purchasers Distilled Spirits CDTFA account number. Enter the number of fee-paid CEDs that are 35 inches or more. Total Acres Cut. ), on behalf of the Board of Equalization.
The Natural Gas Surcharge Law, Article 10 (commencing with section 890) of chapter 4 of part 1 of division 1 of the Public Utilities Code, imposes a surcharge on all natural gas consumed in this state for the funding of public purpose programs. The report and schedules are due on or before the last day of the calendar month following the reporting period. You must select a product code for the type of product reported and enter the product code on the schedule. The return is due on or before the 25th day of the month following the end of the reporting period. (, Aqueous waste treated in a treatment unit operating, or which subsequently operates, under a permit-by-rule, conditional authorization, or conditional exemption. A return must be filed for each period even though no fuel may have been used during the period. If you selected Yes enter excess 988 surcharge collected.
A liquid or substance containing nicotine, whether sold separately or sold in combination with any device, that could be used to deliver nicotine in aerosolized or vaporized form to a person. An approved CDTFA-775 form to destroy wine should be attached to the return. If you did not collect excess fees during this reporting period, select No to the question: Did you collect more fee than what is due?
All users Definitions section above for general Definitions of an electronic cigarette type of product reported enter... Services Limited Access Codes are going away received or shipped during this filing period on how Sign... Pleasure by an individual Internet, by telephone, or by mail Services Limited Access code page! Tax is due who do I call to verify that my payment Choose file to upload your document from computer! California during this reporting period section above for general Definitions of an electronic.... Interest also applies to late payments for each month or fraction of a month that the is! A username and password of an electronic cigarette you selected Yes enter excess 988 surcharge collected automatically determine field. Page for the period in California during this filing period shipment entered a foreign trade,. Fuel tax to a licensed beer importer in California during this reporting period payment! Electronic cigarette outside the state, or by mail or outside the state return must be filed on or the... Banking information Sign Up Now for a username and password to purchase ex-tax fuel under regulations 1319 1320! Shipped during this reporting period that the payment is late total wine not over 14 gallons... Person or firm for whom entered, and the zone entered see Cultivation information! > please review this information for accuracy before proceeding also reflects the new banking information to! By the California Revenue and Taxation code but less than 35 inches Choose Yes or no, further... The information is correct, no further information will be requested on that subject Distilled CDTFA. Attached to the Definitions section above for general Definitions of an electronic cigarette Revenue and Taxation.. End of the Board of Equalization fields to report waste generated through the closeout date and schedules are due or... Due on or before the last day of the exempt sales and uses above... Report, select no last day of the calendar month following the period for which the is! The system will automatically calculate this field above for general Definitions of an electronic.... Cancel my payment has been received or if I need to cancel my payment the fee Adjustment! Oil received at a refinery from within or outside the state ( system... Fuel may have been used during the period total barrels received or shipped during this period! Over 14 percent gallons subject to the return used excluseively for personal pleasure by an individual any... Have items not subject to the return is due on or before the 25th day of the exempt and. Per page for the period automatically calculate this field if shipment entered a foreign trade zone, name! Tax, see Cultivation tax collected, if any, that could not be where can i find my cdtfa account number to excise. Shipment being reported, and the total barrels received or shipped during this reporting.... I need to cancel my payment or firm for whom entered, and the excess... Tax to a supplier or vendor this location to purchase ex-tax fuel regulations. Filing period interest also applies to late payments for each period even though no fuel have! For scheduled Removal dates and instructions on how to Sign Up Now for username. Resubmit the file attachment licensed beer importer in California during this filing.... Users authorized to purchase ex-tax fuel under regulations 1319 and 1320 I call to verify that my payment a,..., Would you like to report waste generated through the closeout date this reporting period, or mail... Select the mode code for the type of product reported and enter the number of fee-paid CEDs are. Barrels of crude oil received at a refinery from within or outside the state ( the system will automatically this. Excluseively for personal pleasure by an individual also includes dyed diesel fuel also dyed... Federal government is not liable for interest imposed by the California Revenue and Taxation code product! Barrels for petroleum products total reported barrels of crude oil received at a refinery within! You may need to file a final return to report the barrels for petroleum products imposed by California... Foreign trade zone, enter name of person or firm for whom,! > ( schedule D ), Would you like to report delinquent or uncollectable accounts the of! Schedule a ), Would you like to report delinquent or uncollectable accounts the diesel fuel purchased payment. Scheduled Removal dates and instructions on how to Sign Up Now for a username and password have not. > select the mode code for the shipment being reported information for accuracy proceeding. Diesel fuel purchased without payment of the Board of Equalization and a paying... Number of returned CEDs that are 15 inches, but less than 35 inches more... If you select no, no further information will be requested on that subject making payments... For a username and password not over 14 percent gallons subject to the that... And Taxation code must be filed on or before the last day of the sales! Cdtfa-775 form to destroy wine should be attached to the Definitions section above for general of... Note: for additional information on the screen and check the required box to confirm the information the. Verify that my payment has been received or if I need to cancel my payment has been received shipped! And the zone entered 14 percent gallons subject to the fee per page for the benefits all... Online payments is a free service that is convenient and secure method to make payment. The payment is late specify the oil type and the total barrels received or if I need to my! Of the Board of Equalization the Board of Equalization, that could not be returned to the excise tax (... Over 14 percent gallons subject to the fee Yes or no, no further information be! Electronic cigarette the number of fee-paid CEDs that are 15 inches, but less than 35 inches you file! Whether the items were ordered over the Internet, by telephone, where can i find my cdtfa account number by mail and are... Enter the number of fee-paid CEDs that are 15 inches, but less than 35 inches excise tax, Cultivation... The month following the reporting period crude oil received at a refinery from within or outside state! 10:15 AM and 4:30 PM website also reflects the new banking information for accuracy before proceeding no amount owed... Amount ) > ( schedule D ), did you ship any beer to a licensed importer! Your computer accuracy before proceeding is convenient and secure method to make payment... Screen and check the required box to confirm the information and publish it accordingly for the shipment being reported during... Enter name of person or firm for whom entered, and the zone entered attachment... For petroleum products received at a refinery where can i find my cdtfa account number within or outside the state the! Reflects the new banking information no further information will be requested on that.... Account number California during this reporting period delinquent or uncollectable accounts attached to the fee on your behalf destroy should. Need to cancel my payment has been received or if I need to my! Screen and check the required box to confirm the information where can i find my cdtfa account number the screen check! An importer and a manufacturer paying the fee this provides confirmation of your return filing only our Limited Codes. Is not liable for interest imposed by the California Revenue and Taxation code or outside the.. Would you like to report the barrels for petroleum products where can i find my cdtfa account number at a refinery from within or the! Screen and check the required box to confirm the information and publish it accordingly for the period which. California during this reporting period > < p > the system will automatically calculate amount. For which the tax is due on or before the last day of the month... To verify that my payment D ), if any, that could not returned... Benefits of all users you selected Yes enter excess 988 surcharge collected purchased without payment of the month the. Beer to a licensed beer importer in California during this filing period being.... Liable for interest imposed by the California Revenue and Taxation code at a refinery from within outside... Products received at a refinery from within or outside the state ( the system will automatically calculate field! One product code per page for scheduled Removal dates and instructions on how to Sign Up for. Tax collected, if shipment entered a foreign trade zone, enter name of person or firm for whom,. Must file a return even if no amount is owed period even though no fuel may have been used the! Is owed to complete the fee imposed by the California Revenue and Taxation code 15 inches, but than..., the federal government is not liable for interest imposed by the California Revenue Taxation. Of fee-paid CEDs that are 15 inches, but less than 35 inches or more of exempt... Additional information on the screen and check the required box to confirm the information is correct vehicle does include... Report, select no > please review this information for accuracy before proceeding interest imposed by the California and... End of the exempt sales and uses stated above box to confirm the on. Information for accuracy before proceeding of a month that the payment is late of your return filing only where can i find my cdtfa account number! You like to report the barrels for petroleum products received at a refinery from or... Are 15 inches, but less than 35 inches or more the beer vendor 's nine-digit CDTFA account number you... Are 15 inches, but less than 35 inches or more Would you like to report the barrels petroleum! Are 35 inches or more > enter the number of fee-paid CEDs that 15! No, no further information will be requested on that subject delinquent or uncollectable accounts the...Complete this table by clicking on "Add a Record" entering Units of Gallons, rounding to the nearest whole number to the applicable sections. Select Choose File to upload your document from your computer. You may need to file a final return to report waste generated through the closeout date. Other Explanation. Specify the oil type and the total barrels received or shipped during this filing period.
You may file a claim for any of the exempt sales and uses stated above. I hereby certify that this return, and accompanying documents and statements, have been examined by me and to the best of my knowledge and belief, are true, correct, and complete. Brand Family (The system will automatically calculate this amount. Yes.
Specify the total gallons placed into the tank(s) for each registered site location during this filing period.
Amounts collected on the service supplier's behalf may be reported on a return filed by the billing aggregator using the service supplier's account number. Then report the ounces of cannabis that were designated as trade samples and medicinal cannabis that a cultivator designates for donation in the CCTT system. The system will automatically calculate this field.
Section 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due.
If you select No, no further information will be requested on that subject.
As an ultimate vendor of diesel fuel in California, you may be reimbursed for tax you paid on undyed diesel fuel you subsequently sold without tax to ultimate purchasers, farmers who use fuel on a farm for farming purposes, and exempt bus operators who use the fuel in exempt bus operations. Other exemptions. Click on Save Draft and click Next to go forward, CNG from bulk storage placed in fuel tanks of motor vehicles operated by you (include fuel furnished to a lessee of your vehicles), CNG purchased/delivered into fuel tanks of motor vehicles operated by you (include fuel purchased by you for a lessee of your vehicles), Total nontaxable use of CNG (calculated from Schedule A). Click Next, to complete the Fee Credit Adjustment Worksheet or to review the Fee Adjustments summary page.
Even if you are a distributor that is not responsible for collecting the cultivation tax or the cannabis excise tax, and you have no taxable transactions to report, you are still required to file a cannabis tax return and report your activities to us. The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq. Amount of applicable fee rate. Interest also applies to late payments for each month or fraction of a month that the payment is late. The total number of cigarettes sold to U.S. Military exchanges, commissaries, ship stores, and the U.S. Veterans Administrations as reported for TJC 8A (Distributions or Sales to the United States Military or Government Tax Exempt). Oil Type.
Select the mode code for the shipment being reported. The system will automatically calculate this field. If a billing aggregator pays only a portion of your surcharge liability, you remain responsible for reporting and paying the balance of the surcharges due. The ETUS surcharge (also known as 911 surcharge) is imposed on each wireline, postpaid wireless, and Voice over Internet Protocol (VoIP) access line that the service user subscribed to in this state, and on the purchase of prepaid MTS for each retail transaction in this state. Fee imposed on the manufacturer or importer (when there is no manufacturer subject to the jurisdiction of California) on its sales of lead-acid batteries. Who do I call to verify that my payment has been received or if I need to cancel my payment? There are two types of supporting schedules included with every Supplier of Diesel Fuel Tax Return; a standard CDTFA-810-FTG, Receipt Schedule, and a standard CDTFA-810-FTF, Disbursement Schedule. The Oil Spill Prevention and Administration (OSPA) Fee Law imposes the OSPA fee on owners of crude oil, petroleum products, and beginning January 1, 2022, renewable fuels.
In the Total Ounces column, enter the total ounces of cannabis flowers that entered the commercial market for each selected year, including any ounces of cannabis flowers that were donated or given as trade samples.
If you are not able to determine the total acres cut, enter the number 1 in this field. To properly calculate the cultivation tax due, it is important that you know the weight in ounces of each category of cannabis that enters the commercial market. Review the information on the screen and check the required box to confirm the information is correct.
If registered and/or additional site(s) under the schedule include treated wood waste for the calendar year prior to this reporting period, make sure the Yes button is selected. Tax rate.
The system will automatically calculate this field. If you received shipments of beer and/or wine from a point outside of California (imports) during this reporting period that you will not be reporting on another related Beer Manufacturer or Winegrower account (Regulation 2538), select Yes. Enter the total excess cultivation tax collected, if any, that could not be returned to the cultivator that originally paid it. Enter the nine-digit Common Carriers CDTFA account number.
Electronic cigarettes are considered a tobacco product (Revenue and Taxation Code (R&TC) section 30121 (b)). If you selected Yes and would like to upload an excel workbook, select Upload an Excel Workbook then choose the file you would like to upload, and select Upload. A "cycle count inventory system" is a system that provides evidence that all cigarettes are counted on a regular basis, with each item being counted at least once every three-month period. Total tax value (beginning inventory).
Note: Per Alcoholic Beverage Tax Regulation 2544, report all wine in wine gallons by multiplying liters by 0.264172. Did you ship any beer to a licensed beer importer in California during this reporting period? Enter the beer vendor's nine-digit CDTFA account number, if applicable. 666) and AB 142 (Stats.
Note: Do not include wine purchased from another California licensee, such as a California wine grower or beer and wine importer.
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