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LINE 13 Total Due—Enter the result of Line 9 minus Line 10,

market value per bond by Column E; or

plus Line 11 plus Line 12. Also, enter this amount on

•

if provided by your broker, enter the total market

the Payment Coupon, Line 13a.

value for all bonds.

Signature—Be sure to sign the return and verify the company

Total all entries in Column G and enter on Line 18. Transfer this

name, address, and FEIN.

amount to Schedule A, Line 3, on the return.

Payment Coupon

STOCKS, MUTUALS, MONEY MARKET FUNDS,

Schedule D

LIMITED PARTNERSHIP INTERESTS, and

LINE 13a Total Due From Line 13—Enter the total from

BENEFICIAL INTEREST IN ANY TRUST

Schedule A, Line 13.

Determining Taxable Value—Shares of stock, money market

LINE 13b Less Amount Paid on Extension—If Form DR-602

funds, mutual funds, or the interest of a limited partner in a limited

was filed and payment made, enter the amount on Line

partnership which are regularly listed on any exchange or

13b. If Form DR-602 was not filed, enter zero on Line

regularly traded over the counter are valued at their closing

13b.

market value on the last business day of the previous calendar

year. Shares or units of mutual funds, money market funds, or

LINE 13c Total Due—Enter the total of Line 13a minus Line 13b.

unit investment trusts are valued at net asset value (unless

Pay this amount.

completely or partially exempt) on the last business day of the

previous calendar year. (See “Exemptions," Item 12.) All shares

Schedule B

LOANS AND NOTES RECEIVABLE

of stock or units of a mutual fund or money market fund

owned by a Florida resident are subject to tax regardless of

Use this schedule to report loans and notes receivable owned by

the physical location of the stock or unit certificates or the

the company on January 1 of the tax year. All loans and notes

location of the issuing company. (Many newspapers publish the

receivable are to be valued, for tax purposes, at their unpaid

closing market value for most stocks, and mutual and money

balance as of January 1 of the tax year. You may deduct a

market funds in their January 1 issue.)

reasonable allowance for uncollectible accounts. Total all loans

and notes receivable on Line 17. Transfer this total to Schedule

Shares of stock, money market funds, mutual funds, or an interest

A, Line 2.

in a limited partnership registered with the Securities and Exchange

Commission, which are not regularly traded on the open market,

Non-Florida businesses should review the "Out-of-State

are to be valued using generally accepted methods of valuation.

Businesses" Section on page 10.

Shares of restricted stock may be subject to a discount, reducing

the taxable value. The amount of discount depends on the

Schedule C

BONDS

circumstances in each situation. Any discount taken is subject to

verification by audit. Securities purchased on margin are taxable

Use Schedule C to report all taxable bonds you owned on January

to the purchaser at their full market value.

1 of the tax year. See “Exemptions” for information about bonds

which may be exempt. This schedule requires you to provide

Mutual fund and money market funds are subject to intangible tax.

specific information about each bond. Columns A through G are to

How the mutual or money market fund is organized as a business

be completed as follows:

determines how the fund is valued for intangible tax purposes.

These funds are typically organized as a corporation or a business

Column

trust, and are to be valued using the guidelines below:

(A) Name of Issuer, Series - Enter the issuer and series of the

bond.

•

Incorporated mutual or money market funds are fully taxable

(B) Face Value Per Bond - Enter the denomination or dollar

regardless of the kinds of assets contained within the fund’s

amount stated on the face of each bond; for example, $1,000

portfolio of investments. (Refer to the fund’s prospectus for

or $10,000.

listing of assets.)

bond issuer; for example, 6% or 9%.

•

Shares of mutual or money market funds organized as a

(D) Maturity Date -Enter the maturity date on which you will be

business trust are subject to intangible tax at their net asset

paid the full amount of the bond.

value. However, the fund’s net asset value may be prorated

(E) Number Owned - Enter the number of bonds you owned on

as follows:

January 1 of the tax year for the denomination shown in

Column A.

•

If the fund’s portfolio of assets is exclusively U.S.

(F) Per $100 Value - Enter the quoted market price of the bond

government securities, the shares of the fund are exempt

per $100 value, (Bonds have historically been valued in units

from intangible tax.

of $100 and the price generally found as the quoted market

price on an exchange.) If you know the total market value per

•

If the fund’s portfolio of assets is exclusively Florida

bond or the total market value for all the bonds on each line

government securities, the shares of the fund are exempt

and not the per $100 value, you may skip this column.

from intangible tax.

(G) Total Taxable Amount - Enter the total taxable amount of all

the bonds you have listed on each line. For each line, the

•

If the fund’s portfolio of assets is a combination of U.S.

amount is derived in one of three ways:

and Florida government securities or other exempt

•

if the per $100 value is known, multiply Column B by

securities, the shares of the fund are exempt from

Column E, then divide the product by 100, and

intangible tax.

multiply this product by Column F; or

•

if the per bond value is known, multiply the total

Form Dr-601c - Intangible Tax Return For Corporation, Partnership And Fiduciary Filers - 1999 Page 8

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