Form Dr 309634 - Local Government User Of Diesel Fuel Tax Return (Page 3 of 6) in pdf

DR-309634N

Instructions for Filing

R. 01/03

Local Government User of Diesel Fuel Tax Return

General Instructions

This form is to be filed monthly by licensed local

or state or federal holiday, the return and payment must

government users of diesel fuel to account for diesel fuel

be received by the Department or be postmarked on the

acquisitions, inventory, and use; and to remit taxes

next work day. This also applies to returns when no tax is

required under § 206.87 (1)(a), (b), (c), and (d), Florida

due.

Statutes (F.S.), for licensed local government users of

Late Returns: If the return and payment are not

diesel fuel on untaxed dyed diesel fuel used on the

submitted timely, the collection allowance deduction

highway.

will be disallowed and a delinquent penalty of 10

Those counties or municipalities with diesel fuel highway

percent of any tax due will be added for each month, or

use as a mass transit system provider, as well as county

fraction thereof, the return is late. A maximum delinquent

and municipal highway use, are required to obtain a

penalty, not to exceed 50 percent of tax due, will be

separate license for their mass transit system from their

assessed but under no circumstance will the penalty be

local government user of diesel fuel license and file

less than $10. In addition, for returns due on or after

separate returns as both a local government user of diesel

January 1, 2000, a floating rate of interest applies to

fuel and as a mass transit system provider.

underpayments and late payments of tax. The rate will be

updated January 1 and July 1 of each year by using the

Licensed local government users of diesel fuel who

formula established in Section 213.235, Florida Statutes.

purchase tax-paid gasoline for highway use are entitled to

To obtain interest rates:

a quarterly refund of such gasoline taxes imposed under §

206.41 (1)(b) and (g), F.S. Licensed local government

•

Visit the Department’s Internet site at

users of diesel fuel may take a credit on this return for the

gasoline tax credit that would otherwise be eligible for

•

Call Taxpayer Services, Monday - Friday, 8:00 a.m.

quarterly refund.

to 7:00 p.m., ET, at 1-800-352-3671 (in Florida only)

The combined amount of tax paid for gasoline from Part I,

or 850-488-6800. Hearing or speech impaired

Columns A, B, and C and diesel fuel from Part II, Columns

persons may call the TDD line at 1-800-367-8331.

D, F, and H, that exceeds the Part II, Column E, G, and I,

Amended Returns: If you must amend a previously filed

diesel fuel used on the highway and subject to tax during

fuel tax return or supporting schedule information, please

the month will be refunded each month based on the

contact our Returns Reconciliation Section at 850-487-

return and the required supporting schedule information of

3817 to obtain specific amended return instructions and

receipts and disbursements for all gasoline and diesel

blank forms.

products. In addition, undyed diesel fuel used for off-

highway purposes qualifies for credit on this return

A county or municipality having a mass transit system as

Line-by-Line Instructions

well as county or municipal vehicle highway use must

report mass transit system information on a separate

Do not make entries in shaded areas.

return from their county or municipal vehicle highway use.

When reporting less than .50 gallons, round down to the

A county or municipality having county or municipal

nearest whole gallon; if .50 or greater, round up to the

vehicle highway use may report both that activity and

nearest whole gallon.

school district activity on the same return using the

appropriate column contained in Part I and Part II of the

Part I - Gasoline

return based on the controlling reporting entity (e.g.,

Line 1. Beginning Physical Inventory - Must agree with

Board of County Commissioners), providing the FEIN for

closing inventory from prior month’s return.

the county or municipality and school district are the

same. If the school district has a different FEIN, the

Line 2. Receipts - This represents the total gasoline and

school district must file a separate return.

gasohol purchase transactions made during this reporting

month. These receipts are supported by listing all the

Return Due Date: The return, supporting schedules, and

individual invoice information you receive from your fuel

payment (if applicable) must be received by the

supplier on the Mass Transit and Local Government User

Department or postmarked on or before the 20th day of

the month following the month in which sale or use

transactions occur. If the 20th falls on a Saturday, Sunday,

Form Dr 309634 - Local Government User Of Diesel Fuel Tax Return Page 3

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