Form Dr-182 - Air Carrier Fuel Tax Return February 1997 (Page 3 of 3) in pdf

DR-182

R. 02/97

General Instructions

Who must file? All registered air carriers must report each month on forms provided by the Florida Department of Revenue, even if no

tax is due.

When is tax due? Your return and payment are due on the 1st and late after the 20th day of the month following your collection period.

If the 20th falls on a Saturday, Sunday, or legal state or federal holiday, your return must be postmarked on the first working day

following the 20th. You must file timely, even if no tax is due. For additional returns or schedules, please write: Florida Department of

Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304; or call Monday - Friday, 8 a.m. to 5 p.m., ET, at

1-800-352-3671 (in Florida only) or 904-488-6800. From the option menu, select Information on Taxes or Forms .

Electronic Funds Transfer (EFT): If you paid more than $50,000 in any of the motor fuel taxes (including special fuel, aviation fuel and

pollutants tax) or local option taxes (including the ninth-cent gas tax, voted gas tax, local option gas tax, and SCETS tax) between July 1

and June 30 of the prior state fiscal year, you must remit payment (starting with the January return due on February 1) using EFT and

timely file your return by mail. Funds are due on the 1st and late after 3:45 p.m., ET, on the working day prior to the 20th. If the 20th

falls on a Saturday, Sunday, or legal state or federal holiday, your payment must be transmitted no later than 3:45 p.m., ET, on the

working day prior to the holiday. For more information, call the EFT Unit at 904-487-7972.

Penalty and Interest: If your return or payment is late, you lose the collection allowance and you must add penalty and interest to your

payment. The penalty is 10% of the amount due for each month, or fraction thereof, that your return or payment is late. The maximum

penalty is 50% and the minimum is $10, even if you filed a zero “0” tax due return. Interest is charged at 1% per month from the date

tax is due until the date it is paid. The prorated daily interest factor is .000328767. Failure to make a complete report, including all

schedules, results in an additional $200 penalty.

DR-182 Line-By-Line Instructions

Line 1

Enter the actual beginning inventory. This amount should agree with your closing inventory from the preceding month.

Line 2

Enter total number of non-tax-paid and tax-paid gallons acquired, whether produced, received or transported into Florida.

Line 3

Add Line 1 plus Line 2 and enter the total.

Line 4

Enter the actual physical inventory on hand at the end of the month.

Line 5

Enter result of Line 3 minus Line 4.

Line 6

Enter total number of gallons resulting from temperature gains from bulk or terminal storage.

Line 7

Add Line 5 plus Line 6 and enter the total.

Line 8

Enter total number of gallons sold or loaned to other air carriers.

Line 9

Enter total number of gallons of aviation fuel used exclusively in aircraft motors for the propulsion of aircraft.

Line 10

Enter total number of gallons of aviation gasoline and aviation turbine fuel used for purposes other than in aircraft motors

for the propulsion of aircraft.

Line 11

Enter total number of gallons lost due to fire, spills, or other casualties (excluding theft).

Line 12

Add Lines 8 through 11 and enter the total.

Line 13 (a) Enter total number of gallons of bonded fuel converted to domestic use during the month [include any amounts from Line

13 (c)]. Multiply this amount by .069.

Line 13 (b) Enter total number of gallons of aviation fuel imported to Florida upon which the .069 tax has not been paid. Multiply this

amount by .069.

Line 13 (c)

Enter total number of gallons of aviation gasoline used for purposes other than in aircraft subject to the motor fuel tax of 12.7

cents per gallon upon which the .069 tax per gallon has been paid. In addition, include total number of gallons of bonded fuel

converted to domestic use during the month for purposes other than in aircraft. This amount should also be included in the

amount on Line 13 (a) . Multiply this amount by .059. Aviation turbine fuel used in stationary equipment subject to Florida 6%

sales tax pursuant to Part I of Chapter 212, F.S., shall be reported on the Sales and Use Tax Return (Form DR-15).

Line 13 (d)

If your return and payment are filed timely, calculate your collection allowance as shown using the total

number of gallons on Line 13 (a) and Line 13 (b).

Line 13 (e)

COLLECTION ALLOWANCE: Enter the amount of your collection allowance, if any, from Line 13 (d).

Line 13 (f)

Add Lines 13 (a), 13 (b), and 13 (c). Subtract Line 13 (e) from that amount and enter the result on Line 13.

Carry the total to Page 1, Line 13.

Lines 14 through 17 are found on Page 1.

Line 14

PENALTY: If late, enter 10% of the amount on Line 13 for every month (30 days) or fraction thereof that your

return or payment is late, not to exceed 50%; but in no case less than $10.

Line 15

INTEREST: If late, interest must also be added to your amount due on Line 13. To calculate interest, multiply

Line 13 by the number of days late; then multiply that figure by .000328767 (the prorated daily interest factor).

Line 16

Enter the total amount of credit adjustment as issued by the Florida Department of Revenue. Attach original

credit memo; photocopies will not be accepted.

Line 17

Add total of Lines 13, 14, 15 minus Line 16 and enter total on Line 17 and on the coupon. Do not detach coupon.

Form Dr-182 - Air Carrier Fuel Tax Return February 1997 Page 3

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