Form Dr 309635 - Blender/wholesaler Of Alternative Fuel Tax Return (Page 7 of 8) in pdf

Line-by-Line Instructions

Line 19: Local Option Tax Not Entitled to Collection

Allowance - Diesel: Multiply Line 7 by the rate printed on

the return and enter the result in Column B.

Lines 1 through 6 are not used on this return. They relate

Line 20: Local Option Tax Due - Diesel: Subtract Line

to inventory reconciliation and are not required.

18 from Line 17. To the result, add Line 19 and enter in

Do not make entries in shaded areas.

Column B.

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

Line 21: Tax Due - Gasoline: Add Line 12, Column A, to

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

Line 16, Column A and enter total.

nearest whole gallon.

Line 22: Tax Due - Diesel: Add Line 12, Column B to

Line 7: Net Taxable Gallons: The gallons required on

Line 20, Column B and enter total.

this line should be carried forward from Page 3, Section I,

Line 23: Tax Due - Aviation: Enter the amount from Line

Line 1. NOTE: Sales of alternative fuel (natural gas,

12, Column D.

propane, etc.) to customers filling a non-Florida registered

vehicle are reported with undyed diesel product in Column

Line 24: Combined Local Option Tax Due: Add the

amounts from Line 21, Column A, Line 22, Column B, and

Line 23, Column D, and enter total. Also enter total on

Line 8: Gasoline and Diesel: Multiply the gallons

Page 1, Line 24 of the return.

entered on Line 7, Columns A and B by the rate printed

on the return and enter in the appropriate column.

Lines 25 through 30 are found on Page 1 of the Blender/

wholesaler of Alternative Fuel Return.

Line 9: Aviation: Multiply the gallons entered on Line 7,

Column D by the rate printed on the return and enter total.

Line 25: Ultimate Vendor Credits: Enter the amount

from Schedule 12, Line 17. Effective January 1, 2000, the

Line 10: Collection Allowance - Gasoline: Multiply the

Department will pay interest on refunds of this tax if the

tax due on gasoline from Line 8, Column A by the rate

refund has not been paid or credited within 90 days of

printed on the return and enter in Column A. Multiply the

receipt of a complete application for refund. A complete

tax due on aviation fuel from Line 9, Column D by the rate

application will contain documentation establishing the

printed on the return and enter in Column D.

overpayment. Interest paid by the Department will be

Line 11: Collection Allowance - Diesel: Multiply the tax

computed beginning on the 91

day based upon a

due on undyed diesel from Line 8, Column B by the rate

statutory floating interest rate that may not exceed 11%.

printed on the return and enter total.

The interest provisions do not apply for refund

applications filed prior to January 1, 2000, unless the

Line 12: Net State Fuel Tax Due: For gasoline or

claim is still pending as of July 1, 2000.

gasohol (Column A), subtract Line 10 from Line 8 and

enter the result in Column A. For undyed diesel fuel,

Line 26: Credit Memos Issued by DOR: If you have

(Column B) subtract Line 11 from Line 8 and enter the

received a Credit Memorandum(s) from the Department

result in Column B. For aviation fuel (Column D), subtract

for overpayment of prior taxes, enter the total from such

Line 10 from Line 9 and enter in Column D.

memorandum(s) here.

Line 13: Local Option Tax Entitled to Collection

Line 27: Tax Due: Add the amounts on Lines 25 and 26.

Allowance - Gasoline: Enter the total amount of tax from

Subtract the total from the amount on Line 24, and enter

Schedule 11, Column C.

the difference. Enter the amount on this line on Line 30

only if the return is filed on or before the due date.

Line 14: Collection Allowance - Gasoline: Multiply Line

13 by the rate printed on the return and enter in Column

Line 28: Penalty: Payment of delinquent penalty is

required with any return filed after the date the return is

due (normally the 20th of the month). If the return is late,

Line 15: Local Option Tax Not Entitled to Collection

compute penalty as is indicated in the General

Allowance - Gasoline: Enter the total amount of tax from

Instructions and enter total.

Schedule 11, Column E.

Line 29: Interest: If the return is late, compute interest

Line 16: Total Local Option Tax Due - Gasoline:

as is indicated in the General Instructions and enter total.

Subtract Line 14 from Line 13; add Line 15 and enter in

Column A.

Line 30: Tax Due with Return: Add the amounts from

Lines 27, 28, and 29 and enter the total. This is the

Line 17: Local Option Tax Due Collection Allowance -

amount due with the return.

Diesel: Multiply Line 7 by the rate printed on the return

and enter the result in Column B.

Line 18: Collection Allowance Allowance - Diesel:

Multiply the tax from Line 17 by the rate printed on the

return and enter the result in Column B.

Form Dr 309635 - Blender/wholesaler Of Alternative Fuel Tax Return Page 7

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