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DR-144

R. 04/03

Instructions for Completing the Return

Page 4

Schedule I: Complete this schedule if you are a

the applicable rates for the quarter you are

producer of gas. “Gas” means all natural gas,

filing. Tax rates are adjusted each year based on

including casinghead gas, and all hydrocarbons not

the producer price index. Enter the estimated

defined as oil, but excludes any hydrogen sulfide

payments on line 6. Calculate the balance of tax

gas or sulfur contained, produced, or recovered

due with the quarterly return by subtracting the

from such hydrogen sulfide gas. You must indicate

payments from the total tax due on line 5. If this is a

the volume by thousand cubic feet (mcf) as

negative amount (overpayment) you may apply this

produced by county. A “cubic foot” is defined as the

to the next estimated tax payment or apply for a

volume of gas contained in one cubic foot of space

refund. The Department will pay interest on refunds

at a base temperature of 60 degrees Fahrenheit

of this tax if the refund has not been paid or

and a base pressure of 14.65 pounds per square

credited within 90 days of receipt of a complete

inch. Enter the county name for each county where

application for refund. A complete application will

gas is produced.

contain documentation establishing the

overpayment. Interest paid by the Department will

Schedule II: Complete this schedule if you are a

be computed beginning on the 91

day based upon

producer of sulfur. “Sulfur” means any sulfur

a statutory floating interest rate that may not

produced or recovered from the hydrogen sulfide

exceed 11 percent.

gas contained in oil or gas production. Enter the

tons produced by county. Enter the county name of

If the return and payment are late, calculate and

each county where sulfur is produced.

add penalty and interest as instructed on the return.

A floating rate of interest applies to underpayments

Schedule III: Complete this schedule if gas or

and late payments of tax. The rate is updated

sulfur royalties are due to the State of Florida for

January 1 and July 1 of each year by using the

any state lands in the production field. Enter the

formula established in section 213.235, Florida

average value per unit of all production each month

Statutes. To obtain interest rates, visit the

during the quarter.

Department’s Internet site or contact Taxpayer

Services (see “For Information and Forms”).

Front page of return: Carry the totals forward

from the schedules to the appropriate line and

Sign and date the return and mail it with your

column on the front page of the return. Calculate

payment to the Florida Department of Revenue,

the tax due using the printed tax rates for the

5050 W. Tennessee St., Tallahassee, FL

appropriate quarter. NOTE: If you are using a

32399-0150. If the payment is made by electronic

blank form that does not have the printed rates,

funds transfer (EFT), check the box in the top part

you must contact the Department to determine

of the form.

For Information and Forms

Information and forms are available on our Internet

Need Assistance?

site at

To speak with a Department of Revenue

representative, call Taxpayer Services, Monday

Need Forms?

through Friday, 8 a.m. to 7 p.m., ET, at

To receive forms by mail:

1-800-352-3671 (in Florida only) or

• Order multiple copies of forms from our Internet

850-488-6800.

site at /forms or

• Fax your form request to the DOR Distribution

For a written response to your questions, write:

Center at 850-922-2208 or

TAXPAYER SERVICES

• Call the DOR Distribution Center at

FLORIDA DEPARTMENT OF REVENUE

850-488-8422 or

1379 BLOUNTSTOWN HWY

• Mail your form request to:

TALLAHASSEE FL 32304-2716

DISTRIBUTION CENTER

FLORIDA DEPARTMENT OF REVENUE

Hearing or speech impaired persons may call

168A BLOUNTSTOWN HWY

the TDD line at 1-800-367-8331 or

TALLAHASSEE FL 32304-3702

850-922-1115.

To receive a fax copy of a form, call 850-922-3676

from your fax machine telephone and follow the

voice prompts.

Form Dr-144 - Instructions For Filing The Gas And Sulfur Production Quarterly Tax Return Page 2

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