In completing Form OP-515, Beverage Container Deposit Report, what amount is to be entered on Line 1 (Beginning Balance in the Special Account)?
A. In completing Form OP-515 for the quarter ending September 30, 2010, the beginning balance is the amount entered on Part IV, Line 9 (Ending Deposit Account Balance) of the DEP Beverage Containers Deposit Initiators Quarterly Filing Report for quarter ending June 30, 2010. (If the ending deposit account balance was zero or less than zero, enter zero.) In completing Form OP-515 for a quarter subsequent to the quarter ending September 30, 2010, the beginning balance is the amount entered on Line 10 (Special Account Balance at Close of Quarter) of the preceding quarters Form OP-515.
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