Instructions For Filing Amended Oil Production Monthly Tax Return printable pdf download

DR-145X

R. 02/00

Instructions for Filing Amended Oil Production Monthly Tax Return

Page 3

General Instructions

Use this form (DR-145X) to amend the amounts previously reported on the Oil Production Monthly

Tax Return (DR-145). A separate return is required for each applied period that is amended.

Who must file a return? Every producer of oil in Florida must file a monthly tax return. Producers

must file a return even if no tax is due. “Producer” means any person who owns, controls, manages,

or leases oil or gas property, or oil or gas wells, or any person who produces in any manner any

taxable product. “Producer” also includes any person owning any royalty or other interest in any

taxable product or its value, whether the taxable product is produced by, or on behalf of, such person

under a lease contract or otherwise.

When is the return due? The monthly return is due on or before the 25th of the month following the

month production occurred. If the due date falls on a Saturday, Sunday or federal or state holiday,

returns and payments will not be considered late if postmarked on the next working day. An amended

return is due when there are changes to the oil production figures or errors in the calculations

submitted with the original monthly return. An amended return must be filed if there are corrections

to be made to tax returns that were submitted within five (5) years prior to the date the error was

discovered. A claim for refund or credit must be filed within the statutory limits. For monies paid after

September 30, 1994 and before July 1, 1999, a claim for refund or credit must be filed within 5 years

after the date the tax is paid. For monies paid on or after July 1, 1999, a claim for refund or credit

must be filed within 3 years after the date the tax is paid.

Late filing of amended monthly return (delinquency penalty): If a tax return is not filed by the

date due, a delinquency penalty of 10 percent per month up to a maximum of 50 percent is due on

any unpaid tax. In addition, interest at the floating market interest rate. Penalty and interest are due

on amended returns with additional tax due, if filed after the due date of the original return.

Electronic funds transfer (EFT): Any taxpayer who paid more than $50,000 in severance taxes

between July 1 and June 30 (the state’s fiscal year) is required to remit taxes by EFT in the following

calendar year. For additional information regarding EFT requirements and procedures, please

contact the Electronic Funds Transfer Program, P. O. Box 2096, Tallahassee, FL 32316-2096; or call

850-487-7972.

Where to mail the return:

Mail your completed return 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 any questions about completing this form or

the filing requirements for this tax, or if you need additional forms, please contact Tax Information

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

Instructions For Filing Amended Oil Production Monthly Tax Return