Instructions For Form Dr-145 - Oil Production Monthly Tax Return Page 2
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1
2DR-145
R. 04/03
Page 4
Instructions for Completing the Return
Schedule I: Complete this schedule to report
Front page of return: Enter the totals from the
production of ordinary oil subject to the 8 percent tax
schedules in the appropriate line and column.
rate. “Ordinary oil” includes all oil that does not
Calculate the tax due using the preprinted tax rates.
qualify as tertiary oil or small well oil. Enter the
If the return and payment are late, calculate and add
gross production, exemptions, and value per barrel
penalty and interest. To calculate interest, use the
for each county in a separate column, and carry
prorated daily interest factor multiplied by the
forward the total taxable value to the front of the
number of days late, then multiply by the amount of
return.
tax due on line 7. See instructions on Page 3.
Sign and date the return and mail it with your
Schedule II: Complete this schedule to report
payment to:
production of small well oil or tertiary oil subject to
FLORIDA DEPARTMENT OF REVENUE
the 5 percent tax rate. “Small well oil” means oil
5050 W TENNESSEE ST
produced from a well from which less than 100
TALLAHASSEE FL 32399-0150
barrels of oil per day were severed, considering only
If the payment is made by electronic funds transfer
those days of the month during which production of
(EFT), check the box in the top part of the form.
oil from the well actually occurred. The term
“tertiary oil” means the excess barrels of oil
produced, or estimated to be produced, as a result of
the actual use of tertiary recovery methods in a
qualified tertiary recovery project, over the barrels of
oil which could have been produced by continued
maximum feasible production methods in use prior to
the start of tertiary recovery. Enter the gross
production, exemptions, and value per barrel for
each county in a separate column, and carry forward
the total taxable value to the front of the return.
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