Form Dr-144 - Gas And Sulfur Production Quarterly Tax Return Form - Florida Department Of Revenue Page 5

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DR-144
R. 04/06
Instructions for Filing the Gas and
Page 5
Sulfur Production Quarterly Tax Return
Who must file a return? Every producer of gas
Penalty for substantial underpayment: In addition
and sulfur in Florida must file a quarterly tax return.
to other penalties and interest, any underpayment that
Producers must file a return even if no tax is due.
exceeds 35 percent of the total tax due is subject to a
“Producer” means any person who owns, controls,
“substantial underpayment” penalty of 30 percent of
manages, or leases oil or gas property, or oil or gas
the underpayment.
wells; or any person who produces in any manner any
electronic Funds Transfer (eFT): Any taxpayer who
taxable product. “Producer” also includes any person
owning any royalty or other interest in any taxable
paid more than $30,000 in severance taxes between
product or its value, whether the taxable product is
July 1 and June 30 (the state’s fiscal year) is required
produced by, or on behalf of, such person under a
to remit taxes by EFT in the following calendar year.
lease contract or otherwise.
For additional information regarding EFT requirements
and procedures, visit the Department’s Internet site or
When is the return due? The quarterly return is due
contact Taxpayer Services (see “For Information and
on or before the 25th of the second month following
Forms” on reverse).
the end of each calendar quarter. (For example, the
return for the third quarter, ending September 30,
amended returns: If you are filing an amended
would be due on or before November 25.) If the due
return, use a blank Form DR-144 and check the
date falls on a Saturday, Sunday, or federal or state
“amended” box on the front page. Complete your
holiday, returns and payments will not be considered
name, address, and federal employer identification
late if postmarked on the next working day. Late-filed
number (FEIN). Enter the taxable quarter of the
returns are subject to penalty and interest.
amended return. Complete the return in its entirety,
showing the total production of gas and sulfur for the
When must the tax be paid? Estimated tax must be
quarter covered by the amended return. On line 6, list
paid in monthly installments (see Form DR-144ES).
the estimated payments made, and the payment (if
Any balance due with the filing of this quarterly return
any) made when the original return was filed. If line 7
must be paid on or before the due date of the return.
results in additional tax due, calculate penalties and
interest from the original due date to the date of the
late filing of quarterly return (delinquency
amended return and payment.
penalty): If the return and payment are late, a
mail your completed return and payment to:
delinquent penalty of 10% of tax due will be assessed
for each month, or fraction of a month that the return
FLORIDA DEPARTMENT OF REVENUE
is late. The assessed penalty can be no more than
5050 W TENNESSEE ST
50% of the tax due. A minimum penalty of $50 per
TALLAHASSEE FL 32399-0150
month, or fraction of a month, applies even if no tax
Schedule I: Complete this schedule if you are
is due. This penalty cannot exceed $300. A floating
rate of interest applies to underpayments and late
a producer of gas. “Gas” means all natural gas,
payments of tax. The rate is updated January 1 and
including casinghead gas, and all hydrocarbons not
July 1 of each year by using the formula established
defined as oil, but excludes any hydrogen sulfide gas
in Section 213.235, Florida Statutes. To obtain interest
or sulfur contained, produced, or recovered from such
rates:
hydrogen sulfide gas. You must indicate the volume
by thousand cubic feet (mcf) as produced by county. A
Visit the Department’s Internet site at
“cubic foot” is defined as the volume of gas contained
in one cubic foot of space at a base temperature of
60 degrees Fahrenheit and a base pressure of 14.65
Call Taxpayer Services, Monday – Friday,
pounds per square inch. Enter the county name for
8:00 a.m. to 7:00 p.m., ET, at 800-352-3671
each county where gas is produced. Enter the total
or 850-488-6800. Persons with hearing or
taxable volume of Line 4. Calculate the tax due using,
speech impairments may call the TDD line at
the printed tax rates.
800-367-8331.
Schedule II: Complete this schedule if you are a
Underpayment of estimated tax: Penalty (at the
producer of sulfur. “Sulfur” means any sulfur produced
rate of 20 percent per year) and interest (at a floating
or recovered from the hydrogen sulfide gas contained
rate) are due upon the amount of any underpayment
in oil or gas production. Enter the tons produced by
of estimated tax. For additional information, see Form
county. Enter the county name of each county where
DR-144ES.
sulfur is produced. Enter the total tons on Line 8.
Calculate the tax due using the printed tax rate.

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