Form Dr 309634 - Local Government User Of Diesel Fuel Tax Return Page 5
ADVERTISEMENT
1
2
3
4
5
6Line 5. Ending Physical Inventory - Actual physical
Effective January 1, 2000, the Department will pay
inventory (stick measurement) as of the last day of the
interest on refunds of this tax if the refund has not
month. Enter the result of Line 1 plus Line 2 minus Line
been paid or credited within 90 days of receipt of a
3a, 3b, and 3c plus or minus Line 4. Report on Line 5,
complete application for refund. A complete
Columns D, E, F, G, H, or I based on the filing entity type
application will contain documentation establishing
and undyed or dyed diesel fuel.
the overpayment. Interest paid by the Department
st
will be computed beginning on the 91
day based
Line 6. Taxable Gallons - Enter total gallons of dyed
upon a statutory floating interest rate that may not
diesel fuel from Part II, Line 3c, Columns E, G, and I.
exceed 11%. The interest provisions do not apply for
Line 7. Diesel Fuel Tax Due - Multiply the tax rate
refund applications filed prior to January 1, 2000,
calculation value printed in Columns E, G, and I times the
unless the claim is still pending as of July 1, 2000.
value on Line 6, Column E, G, and I and enter the result.
Carry the sum of Line 7, Columns E, G, and I to Page 1,
Line 9.
Schedule Instructions
Line 8. Diesel Fuel Credit - Multiply the credit calculation
value printed in Columns D, F, and H for Line 3a times
Failure to provide all schedules of receipts for which you
Line 3a, Columns D, F, and H. Multiply the credit
are claiming gasoline and diesel credits will result in your
calculation value printed in Columns D, F, and H times
credit amount being reduced accordingly. All required
Line 3c, Column D, F, and H. Add result of Line 3a
data must be presented in the same format and order as
calculation plus Line 3c calculation and enter the result.
the schedules provided. If additional copies of schedules
Carry the sum of Line 8, Columns D, F, and H to Page 1,
are necessary, photocopy as many copies as are needed
Line 10a.
to provide required information. A separate schedule is
required to be filed for each type of fuel sold.
Line 9. Total Diesel Fuel Tax Due - Enter the sum of
Part II, Line 7, Columns E, G, and I.
Line 10a. Part II Diesel Fuel Tax Credit - Enter the sum
Schedule of Receipts
of Part II, Line 8, Columns D, F, and H.
Line 10b. Part I Gasoline Fuel Tax Credit - Enter the
The following schedule types provide detail in support of
amount shown in Part I, Line 8.
the amounts shown as receipts on the Local Government
User of Diesel Fuel Tax Return. You are required to report
Line 11. Combined Credits - Add Lines 10a plus 10b.
each receipt of gasoline and diesel on a transaction-by-
Line 12. Net Tax Due - Subtract Line 11 from Line 9. If
transaction basis. Columns 1 through 5 require entries for
the combined credit value on Line 11 exceeds the Line 9
each receipt transaction in order to qualify for credit or
tax due amount, enter the difference in brackets on Line
refund.
12.
A Fuel Management Report may substitute for the detail
If your return is being filed on time you may skip to
required on the Schedule of Receipts. The Schedule of
Line 15. If your return is filed after the 20th day of the
Receipts will still require a summary total entry for each
month, you must calculate and remit penalty and
supplier you acquire product from. The Fuel Management
interest.
Report to be acceptable must be in the same format and
provide the same information as required on the Schedule
Line 13. Penalty - If payment is late, enter 10% of the
of Receipts.
amount due from Line 12 for each month, or fraction
thereof, that the return is late. The maximum penalty is
50% and the minimum is $10, even if you file a zero
Schedule Type/Product Type
return.
Enter one of the following receipt schedule type numbers
Line 14. Interest - If the return is late, compute interest
together with the product type. A separate schedule type
as is indicated in the General Instructions and enter total.
is required for each product type being reported.
Line 15. Total Due with Return - If Line 12 is a positive
1A. Gallons Received — Florida Tax Paid (Undyed
number, add Lines 12, 13, and 14 (when the return and
Diesel and Gasoline)
payment are filed after the 20th of the month) and enter
2A. Gallons Received — Tax Unpaid (Dyed Diesel)
the amount on Line 15. This is the total amount of tax,
penalty, and interest you owe with your return.
Line 16. Amount to Be Refunded - If Line 12 is a
FEIN, Month/Year of Return, and Name of Local
negative number, enter the amount from Line 12 here.
Government User.
This amount will be refunded to you once processing of
Enter the appropriate information (i.e., FEIN/DEPN, name,
your tax return has been completed.
month/year) on each schedule page for the reporting
account.
3
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial