Instructions For Form Dr-309634n - Filing Local Government User Of Diesel Fuel Tax Return Page 4
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4DR-309634N
R. 01/08
Page 4
Schedule Instructions
Schedule of Disbursements (Pages 7 and 8)
Failure to provide all schedules of receipts for which you are
claiming gasoline and diesel credits will result in your credit
The following schedule types provide detail in support of the
amount being reduced accordingly. All required data must
amounts shown under “Sales to Other Local Government
be presented in the same format and order as the schedules
Users” on the Local Government User of Diesel Fuel Tax
provided. If additional copies of schedules are necessary,
Return. You are required to report each disbursement of
photocopy as many copies as are needed to provide
gasoline and diesel including biodiesel on a transaction-by-
required information. A separate schedule is required to be
transaction basis.
filed for each type of fuel sold.
Schedule Type/Product Type
Schedule of Receipts (Pages 5 and 6)
Enter one of the following disbursement schedule type
numbers together with the product type. A separate
The following schedule types provide detail in support of
schedule type is required for each product type being
the amounts shown as receipts on the Local Government
reported. Columns 1 through 5 require entries for each
User of Diesel Fuel Tax Return. You are required to report
disbursement transaction reported.
each receipt of gasoline and diesel on a transaction-by-
transaction basis. Columns 1 through 5 require entries
5A. Gallons Disbursed – Tax Paid.
for each receipt transaction in order to qualify for credit or
6B. Gallons of Dyed Diesel Disbursed – Florida Tax
refund.
Unpaid.
A fuel management report may substitute for the detail
Identifying Information
required on the Schedule of Receipts. The Schedule of
Enter the appropriate information (i.e., name, FEIN/DEPN,
Receipts will still require a summary total entry for each
month/day/year) on each schedule page for the reporting
supplier you acquire product from. The fuel management
account.
report must be in the same format and provide the same
information as required on the Schedule of Receipts.
Column Instructions
Schedule Type/Product Type
Column (1): Name of Purchaser – Enter the name of the
Enter one of the following receipt schedule type numbers
company you sold the fuel product to.
together with the product type. A separate schedule type is
Column (2): Purchaser’s FEIN/DEPN – Enter the FEIN/
required for each product type being reported.
DEPN of the company you sold the fuel product to.
1A. Gallons Received – Florida Tax Paid (Gasoline or
undyed diesel including undyed biodiesel)
Column (3): Date Sold – Enter the date the fuel product
was sold.
2A. Gallons Received – Tax Unpaid (Dyed Diesel and
any untaxed biodiesel)
Column (4): Invoice Number – Enter the invoice number or
other document number issued by you to the purchaser.
Name of Local Government User, FEIN, and Collection
Period Ending
Column (5): Gallons Sold – Enter the net amount of whole
Enter the appropriate information (i.e., name, FEIN/DEPN,
gallons sold.
month/day/year) on each schedule page for the reporting
Schedule Type Identifying Information
account.
Schedule 5A Gallons of Undyed Diesel, Gasoline or
Column Instructions
Gasohol Delivered – All Taxes Collected
Column (1): Name of Supplier – Enter the name of the
Local government users of diesel fuel who sell undyed
company you purchased the fuel product from.
diesel or biodiesel fuel to other counties or municipalities are
required to complete and include this schedule, providing
Column (2): Supplier’s FEIN/DEPN – Enter the FEIN/DEPN
summary totals of gallons sold to another county or
of the company you purchased the fuel product from.
municipality.
Column (3): Date Received – Enter the date the fuel
Schedule 6B Gallons of Dyed Diesel Delivered – Florida
product was delivered to you.
Tax Unpaid
Column (4): Invoice Number – Enter the invoice number or
Local government users of diesel fuel who sell dyed diesel
fuel or untaxed biodiesel to other counties or municipalities
other document number issued by the supplier to you for the
are required to complete and include this schedule,
delivery.
providing summary totals of gallons sold to another county
Column (5): Gallons Received – Enter the net amount of
or municipality.
whole gallons received.
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