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DR-144

R. 04/03

Page 3

Instructions for Filing the Gas and

Sulfur Production Quarterly Tax Return

Who must file a return? Every producer of gas

Penalty for late return if no tax is due: If no tax

and sulfur in Florida must file a quarterly tax return.

is due with the return, the delinquency penalty is

Producers must file a return even if no tax is due.

$50 for each month (or portion thereof) that the

“Producer” means any person who owns, controls,

return was not filed, not to exceed $300.

manages, or leases oil or gas property, or oil or gas

wells; or any person who produces in any manner

Underpayment of estimated tax: Penalty (at the

any taxable product. “Producer” also includes any

rate of 20 percent per year) and interest (at a

person owning any royalty or other interest in any

floating rate) are due upon the amount of any

taxable product or its value, whether the taxable

underpayment of estimated tax. For additional

product is produced by, or on behalf of, such

information, see Form DR-144ES.

person under a lease contract or otherwise.

Penalty for substantial underpayment: In

addition to other penalties and interest, any

When is the return due? The quarterly return is

due on or before the 25th of the second month

underpayment that exceeds 35 percent of the total

following the end of each calendar quarter. (For

tax due is subject to a “substantial underpayment”

example, the return for the third quarter, ending

penalty of 30 percent of the underpayment.

September 30, would be due on or before

Electronic Funds Transfer (EFT): Any taxpayer

November 25.) If the due date falls on a Saturday,

who paid more than $30,000 in severance taxes

Sunday, or federal or state holiday, returns and

between July 1 and June 30 (the state’s fiscal year)

payments will not be considered late if postmarked

is required to remit taxes by EFT in the following

on the next working day. Late-filed returns are

calendar year. For additional information regarding

subject to penalty and interest.

EFT requirements and procedures, visit the

Department’s Internet site or contact Taxpayer

When must the tax be paid? Estimated tax must

Services (see “For Information and Forms” on

be paid in monthly installments (see Form

reverse).

DR-144ES). Any balance due with the filing of this

quarterly return must be paid on or before the due

date of the return.

Amended returns: If you are filing an amended

return, use a blank Form DR-144 and check the

Late filing of quarterly return (delinquency

“amended” box on the front page. Complete your

penalty): If a tax return is not filed by the date

name, address, and federal employer identification

due, a delinquency penalty of 10 percent per month

number (FEIN). Enter the taxable quarter of the

up to a maximum of 50 percent is due on any

amended return. Complete the return in its entirety,

unpaid tax. In addition, interest at a floating rate is

showing the total production of gas and sulfur for

due on any unpaid tax, calculated from the due

the quarter covered by the amended return. On

date to the date of payment.

line 6, list the estimated payments made, and the

payment (if any) made when the original return was

filed. If line 7 results in additional tax due, calculate

penalties and interest from the original due date to

the date of the amended return and payment.

Mail your completed return and payment to:

FLORIDA DEPARTMENT OF REVENUE

5050 W TENNESSEE ST

TALLAHASSEE FL 32399-0150

Form Dr-144 - Instructions For Filing The Gas And Sulfur Production Quarterly Tax Return

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