Form Dr-145x - Instructions For Filing Amended Oil Production Monthly Tax Return
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2DR-145X
R. 04/03
Page 3
Instructions for Filing Amended Oil Production Monthly Tax Return
General Instructions
claim for refund or credit must be filed within five (5)
Use this form (DR-145X) to amend the amounts
years after the date the tax is paid. For monies
previously reported on the Oil Production Monthly
paid on or after July 1, 1999, a claim for refund or
Tax Return (DR-145). A separate return is required
credit must be filed within three (3) years after the
for each applied period that is amended.
date the tax is paid.
Who must file a return? Every producer of oil in
Late filing of amended monthly return
Florida must file a monthly tax return. Producers
(delinquency penalty): If a tax return is not filed
must file a return even if no tax is due. “Producer”
by the date due, a delinquency penalty of 10
means any person who owns, controls, manages,
percent per month up to a maximum of 50 percent
or leases oil or gas property, or oil or gas wells; or
is due on any unpaid tax. In addition, interest at a
any person who produces in any manner any
floating rate is due on any unpaid tax, calculated
taxable product. “Producer” also includes any
from the due date until the date of payment.
person owning any royalty or other interest in any
Penalty and interest are due on amended returns
taxable product or its value, whether the taxable
with additional tax due, if filed after the due date of
product is produced by, or on behalf of, such
the original return.
person under a lease contract or otherwise.
Electronic funds transfer (EFT): Any taxpayer
When is the return due? The monthly return is due
who paid more than $30,000 in severance taxes
on or before the 25th of the month following the
between July 1 and June 30 (the state’s fiscal year)
month production occurred. If the due date falls on a
is required to remit taxes by EFT in the following
Saturday, Sunday or federal or state holiday, returns
calendar year. For additional information regarding
and payments will not be considered late if
EFT requirements and procedures, visit the
postmarked on the next working day. An amended
Department’s Internet site or contact Taxpayer
return is due when there are changes to the oil
Services (see “For Information and Forms”).
production figures or errors in the calculations
Where to mail the return:
submitted with the original monthly return. An
Mail your completed return and payment to:
amended return must be filed if there are corrections
Florida Department of Revenue
to be made to tax returns that were submitted within
5050 W TENNESSEE ST
five (5) years prior to the date the error was
TALLAHASSEE FL 32399-0150
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
For Information and Forms
To speak with a Department of Revenue
Information and forms are available on our
Internet site at
representative, call Taxpayer Services, Monday
through Friday, 8 a.m. to 7 p.m., ET, at
To receive forms by mail:
1-800-352-3671 (in Florida only) or 850-488-6800.
• Order multiple copies of forms from our
For a written response to your questions, write:
Internet site at
/forms or
TAXPAYER SERVICES
FLORIDA DEPARTMENT OF REVENUE
• Fax your form request to the DOR Distribution
1379 BLOUNTSTOWN HWY
Center at 850-922-2208 or
TALLAHASSEE FL 32304-2716
• Call the DOR Distribution Center at
850-488-8422 or
Hearing or speech impaired persons may call the
• Mail your form request to:
TDD line at 1-800-367-8331 or 850-922-1115.
DISTRIBUTION CENTER
FLORIDA DEPARTMENT OF REVENUE
Department of Revenue service centers host
168A BLOUNTSTOWN HWY
educational seminars about Florida’s taxes. For a
TALLAHASSEE FL 32304-3702
schedule of upcoming seminars,
• Visit us online at or
To receive a fax copy of a form, call 850-922-3676
• Call the service center nearest you.
from your fax machine telephone and follow the
voice prompts.
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