[ FOID] CDTFA-501-WG (S1F) REV. 17 (4-18)STATE OF CALIFORNIACALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONWINEGROWER TAX RETURNCDTFA USE ONLYAUDRA-B/AREGDUE ON OR BEFOREFILERR-QSREFYOUR ACCOUNT NO.EFFREAD INSTRUCTIONSBEFORE PREPARINGSTILL WINE(Alcohol content by volume)BOVER 14 PERCENT(Gallons)CSPARKLING WINE(Gallons)ANOT OVER 14 PERCENT(Gallons)WINEGROWER TRANSACTIONSDURING REPORTING PERIOD1.Removed from Internal Revenue Bond onpayment of tax1.2.Imported into California [enter total fromCDTFA-269-A]2.3.3.4.4.Total taxable transactions (add lines 1 through 3for columns A, B, and C)5.Federal tax-paid wine exported5.6.Imported in or bulk transfers to U.S. InternalRevenue Bond6.7.Federal tax-paid wine sold for industrial use7.Other exemptions (attach documentation)8.8.9.9.Total exemptions (add lines 5 through 8 forcolumns A, B, and C)10.Taxable transactions on which tax applies or arefund is due (subtract line 9 from line 4 forcolumns A, B, and C)10.11.Rate of tax per wine gallon$$$11.$$12.Subtotal of tax on all taxable wine gallons (multiplyline 10 by line 11 for columns A, B, and C)12.$13.Amount of tax due or refund claimed (add columns A, B, and C of line 12)13.$14.Penalty (if filed after the due date, see line 14 instructions)14.$PENALTYINTEREST: One month's interest is due on tax for each month or fraction of a month that paymentis delayed after the due date. The adjusted monthly interest rate isFor assistance, see CDTFA website for Interest Calculator.15.$INTEREST15.16.TOTAL AMOUNT DUE AND PAYABLE OR REFUND CLAIMED (add lines 13, 14, and 15)16.$Make check or money order payable to California Department of Tax and Fee Administration.Always write your account number on your check or money order. Make a copy of this document for your records.Out-of-State Winegrowers - Shipped directly to California residents under wine direct shipper permit I hereby certify that this return, including any accompanying schedules and statements, has beenexamined by me and to the best of my knowledge and belief is a true, correct, and complete return.SIGNATUREDATE PRINT NAME AND TITLE() EMAIL ADDRESS TELEPHONE American LegalNet, Inc. www.FormsWorkFlow.com CDTFA-501-WG (S1B) REV. 17 (4-18)SCHEDULE ASUMMARY OF WINE IN BOND(TRANSFERRED, EXPORTED, AND IN INVENTORY)STILL WINE(Alcohol content by volume)CSPARKLING WINE(Gallons)BOVER 14 PERCENT(Gallons)ANOT OVER 14 PERCENT(Gallons)BULK WINESWithin California1a.Transferred toother wine cellars1.Outside California1b.2.In bond wine exported2.3.Inventory on hand at the end of thereporting period3.STILL WINEBOTTLED WINESWithin California4a.Transferred toother wine cellars4.Outside California4b.5.In bond wine exported5.6.6.CSPARKLING WINE(Gallons)BOVER 14 PERCENT(Gallons)ANOT OVER 14 PERCENT(Gallons) SECTION ISECTION IIInventory on hand at the end of the reporting periodGENERALThe 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 on wine as defined by Business and Professions Code section 23007. Every winegrower or wine blender must file this return to report transactions of still wine with an alcohol content by volume not over 14 percent, still wine with an alcohol content over 14 percent, and sparkling wine. The tax rates as they relate to the different categories of wine are shown on this return.Report all alcoholic beverages in wine gallons. To convert liters to wine gallons, multiply the quantity in liters by 0.264172. Round the result to the nearest gallon. [See Alcoholic Beverage Tax Regulation 2544.] FILING REQUIREMENTSEvery licensed winegrower or wine blender is required by Revenue and Taxation Code section 32251 to file a tax return of all wine transactions for the reporting period, on or before the 15th day of each month, following the close of the reporting period. You must file a return even if no tax is due for the reporting period. The report must be complete and supported by a CDTFA-269-A. A remittance for the amount due must be submitted by the due date of the return. A duplicate of the return should be retained on the licensed premises for verification by the CDTFA auditors.PENALTY FOR LATE FILINGSection 32252 of the Alcoholic Beverage Tax Law imposes a penalty for the late filing of this return regardless of whether any tax is due. The penalty for late payment of tax is 10 percent (0.10) of the amount of tax due together with interest on the tax from the date on which the tax is due and payable until the date of payment. The penalty for the late filing of this return is $50.00. The penalties imposed shall be limited to either $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 should be made in writing and addressed to the CDTFA in Sacramento.INSTRUCTIONS - WINEGROWER TAX RETURN Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select Make a Payment. 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. American LegalNet, Inc. www.FormsWorkFlow.com CDTFA-501-WG (S2F) REV. 17 (4-18)STATE OF CALIFORNIACALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATIONINSTRUCTIONS - WINEGROWER TAX RETURNPREPARATION OF RETURNRemoved from Internal Revenue Bond on payment of tax. Enter the total gallons of wine removed from Internal Revenue Bond on which you paid the federal excise tax.Imported into California. Enter the total gallons of wine imported into California. This amount must be supported by a completed CDTFA-269-A, Beer and Wine Imported into California (Report). Report wine received in customs bond and Internal Revenue Bond in the reporting period in which the shipments are received. Imports in or bulk transfers to Internal Revenue Bond are not taxable at the time of receipt or transfer. A deduction should be taken on line 6 for the in-bond quantity. Out-of-state winegrowers - Shipped directly to California residents under wine direct shipper permit. Out-of-state winegrowers: Enter the total gallons of wine sold and shipped directly to California residents under a direct wine shipper permit on which California state excise tax has not been paid.Total taxable transactions. Add lines 1, 2, and 3 for columns A, B, and C and enter the total gallons in each column. Federal tax-paid wine exported. Enter the total gallons of federal tax-paid wine exported or sold for export from California. Documents supporting the claim for exemption must be retained on the licensed premises for verification by the CDTFA auditors for all transactions included in the claimed amount.Imported in, or bulk transfers to, U.S. Internal Revenue Bond. Enter the total gallons of wine included on line 2 on which the federal excise tax has not yet been paid.Federal tax-paid wine sold for industrial use. Enter the total gallons of federal tax-paid wine sold for use in the trades, professions, or industries for other than beverage use.Other exemptions. Enter the total gallons of wine which are exempt from the state excise tax during this reporting period not claimed on lines 5 through 7. You must attach supporting documentation explaining why the transactions are exempt from tax.Total exemptions. Add lines 5 through 8 for columns A, B, and C.Taxable transactions on which tax applies or a refund is due. Subtract line 9 from line 4 for columns A, B, and C, and enter total gallons in each column.These are the rates of tax. Subtotal of tax on all taxable wine gallons. Multiply line 10 by the rate of tax shown on line 11 for columns A, B, and C and enter the total for each column.Amount of tax due or refund claimed. Add columns A, B, and C of line 12 and enter the total on line 13.Line 13.Line 12.Line 11.Line 1.Line 2.Line 3.Line 4.Line 5.Line 6.Line 7.Line 8.Line 9.Line 10.Penalty. If you pay the tax due on line 13 or file your return after the due da