Instructions For Form Dr-145 - Oil Production Monthly Tax Return
ADVERTISEMENT
1
2DR-145
R. 04/03
Page 3
Instructions for Filing Oil Production Monthly Tax Return
Florida Statutes. To obtain interest rates, visit the
Who must file a return? Every producer of oil in
Department’s Internet site or contact Taxpayer
Florida must file a monthly tax return. Producers
Services (see “For Information and Forms”).
must file a return even if no tax is due. “Producer”
means any person who owns, controls, manages, or
Penalty for late return if no tax is due: If no tax is
leases oil or gas property, or oil or gas wells; or any
due with the return, the delinquency penalty is $50
person who produces in any manner any taxable
for each month (or portion thereof) that the return
product. “Producer” also includes any person owning
was not filed, not to exceed $300.
any royalty or other interest in any taxable product or
its value, whether the taxable product is produced
Electronic funds transfer (EFT): Any taxpayer who
paid more than $30,000 in severance taxes between
by, or on behalf of, such person under a lease
contract or otherwise.
July 1 and June 30 (the state’s fiscal year) is
required to remit taxes by EFT in the following
When is the return due? The monthly return is due
calendar year. For additional information regarding
on or before the 25th of the month following the
EFT requirements and procedures, visit the
month production occurred. If the due date falls on a
Department’s Internet site or contact Taxpayer
Saturday, Sunday or federal or state holiday, returns
Services (see "For Information and Forms").
and payments will not be considered late if
postmarked on the next working day. Late-filed
Amended returns: If you are filing an amended
return, use Form DR-145X (Oil Production Monthly
returns are subject to penalty and interest.
Amended Tax Return). Do not resubmit a Form
Late filing of monthly return (delinquency
DR-145.
penalty): If a tax return is not filed by the date due,
a delinquency penalty of 10 percent per month up to
Where to mail the return: Mail your completed
a maximum of 50 percent is due on any unpaid tax.
return and payment to:
In addition, interest at a floating rate is due on any
FLORIDA DEPARTMENT OF REVENUE
unpaid tax, calculated from the due date to the date
5050 W TENNESSEE ST
of payment. A floating rate of interest applies to
TALLAHASSEE FL 32399-0150
underpayments and late payments of tax. The rate
is updated January 1 and July 1 of each year by
using the formula established in section 213.235,
For Information and Forms
Information and forms are available on our
To speak with a Department of Revenue
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
Internet site at
For a written response to your questions, write:
/forms or
TAXPAYER SERVICES
• Fax your form request to the DOR Distribution
FLORIDA DEPARTMENT OF REVENUE
Center at 850-922-2208 or
1379 BLOUNTSTOWN HWY
• Call the DOR Distribution Center at
TALLAHASSEE FL 32304-2716
850-488-8422 or
• Mail your form request to:
Hearing or speech impaired persons may call the
DISTRIBUTION CENTER
TDD line at 1-800-367-8331 or 850-922-1115.
FLORIDA DEPARTMENT OF REVENUE
168A BLOUNTSTOWN HWY
Department of Revenue service centers host
TALLAHASSEE FL 32304-3702
educational seminars about Florida’s taxes. For a
schedule of upcoming seminars,
To receive a fax copy of a form, call 850-922-3676
• Visit us online at or
from your fax machine telephone and follow the
• Call the service center nearest you.
voice prompts.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial