Instructions For Filing The Declaration Of Estimated Gas And Sulfur Production Tax (Dr-144es) (Page 2 of 2) in pdf

Instructions For Filing The Declaration Of Estimated Gas And Sulfur Production Tax (Dr-144es) Page 2

DR-144ES

R. 02/00

Page 4

Underpayment of estimated tax:

An underpayment of estimated tax occurs if the monthly

estimated payment is less than 90 percent of the tax finally determined to be due for the month, and

less than the previous applied month’s production multiplied by the current applied month’s rate.

Penalty at the rate of 12 percent per year is due upon the amount of any underpayment of estimated

tax. In addition, interest is due on any underpayment of estimated tax, calculated from the due date

to the date of payment. For returns due on or after January 1, 2000, a floating rate of interest applies

to underpayments and late payments of tax. The rate will be updated January 1 and July 1 of each

year by using the formula established in Section 213.235, Florida Statutes. To obtain interest rates:

•

Visit the Department’s Web site at

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Call FAX on Demand, the Department’s document retrieval system, at 850-922-3676; or,

•

Call Taxpayer Services, Monday - Friday, 8:00 a.m. to 5:00 p.m., ET 1-800-352-3671 (in Florida

only) or 850-488-6800. Hearing or speech impaired persons should call our TDD at

1-800-367-8331 or 850-922-1115.

Payment coupons: Complete lines 1 through 8 on the back of the coupon. On the front of the

coupon, enter the amount from line 8. Make sure the name, address, installment number, FEIN and

taxable year are correct, or type or print them if you are using a blank form. If the payment is made by

electronic funds transfer (EFT), be sure to check the box indicated.

Where to mail the return: Mail each coupon and payment to:

Florida Department of Revenue

5050 W TENNESSEE ST

TALLAHASSEE FL 32399-0150

If you need more information or forms: If you have questions about completing this return or the

filing requirements for this tax, or you need additional forms, please contact Taxpayer Services at

1-800-352-3671 (in Florida only) or 850-488-6800.

Instructions For Filing The Declaration Of Estimated Gas And Sulfur Production Tax (Dr-144es) Page 2