Free BOE-501-CAS - California

BOE-501-CAS (FRONT) REV. 3 (3-09)

STATE OF CALIFORNIA

SCHEDULE A--DISTRIBUTOR'S RECORD OF CIGARETTES RECEIVED
DISTRIBUTOR'S NAME ACCOUNT NUMBER

BOARD OF EQUALIZATION
CR ET 02Month of Yr.
7 nAME OF MAnUFACTURER

Page

of
9 nUMBER OF CIGARETTES (total sticks)

1 DATE RECEIVED

2 InVOICE nUMBER

3 LIGGETT (LM ET 90-000004) (total sticks)

4 LORILLARD (LM ET 90-000003) (total sticks)

5 PHILLIP MORRIS (LM ET 90-000000) (total sticks)

6 R.J. REynOLDS (LM ET 90-000123) (total sticks)

8 MAnUFACTURER'S CA LICEnSE nUMBER (LM ET 90-xxxxxx)

PAGE TOTAL

Attach additional pages if necessary. Make a copy for your records.
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BOE-501-CAS (BACK) REV. 3 (3-09)

SCHEDULE A--DISTRIBUTOR'S RECORD OF CIGARETTES RECEIVED

InSTRUCTIOnS

Column 1. Column 2.

Enter the date the cigarettes are received. The manufacturer's invoice number should be entered in this space. Care should be taken not to enter bill of lading, standing order number, or a number other than the invoice number. A separate line should be used for each invoice. These spaces are provided for the number of cigarettes (sticks) received from the listed manufacturers. The number of cigarettes should be entered in the appropriate column. The last three columns are provided for receipts of cigarettes from other than the listed manufacturers (both domestic and foreign). Enter the manufacturer's name, the manufacturer's California license number (LM ET 90-XXXXXX), and the number of cigarettes (sticks) received.

Columns 3 through 6. Columns 7 through 9.

Only those cigarettes actually received should be recorded. In the case of a short shipment, record only those cigarettes actually received. The back order should be recorded on the date received using the invoice number to which the back order applies. Credit memoranda for unstamped cigarettes returned to the manufacturer should be shown on the schedule as a minus (--) figure. Credit memoranda for stamped cigarettes returned to the manufacturer should not be recorded. Each page should be totaled at the bottom of the "Page Total" line. If more than one page is used, the page totals should be summarized on the last page for the month. The summary total should be inserted on the appropriate line of Part 1 Line 2 of the Cigarette Distributor's Tax Report, BOE-501-CD. All cigarettes received from either a California warehouse or imported must be included in this report and also in Part 1 Line 2 of the Cigarette Distributor's Tax Report.

If you wish additional information, please contact the State Board of Equalization, Excise Taxes Division, 450 n Street, PO Box 942879, Sacramento, CA 94279-0056, Telephone 800-400-7115.