Form Dr-309660 - Application For Pollutants Tax Refund - 2013 Page 5
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6Important Information Concerning Pollutants Tax Returns
DR-309660
R. 01/13
A Power of Attorney, Florida Department of Florida Form DR-835, must be properly
executed and included if this application is prepared by your representative.
Page 5
1.
Only persons licensed according to Chapter 206, F.S.,
information and documentation must also be maintained
can apply for a pollutant tax refund. Refund applicants are
at your place of business. If your application does not
entitled to a refund of:
contain the information and documentation required for
A.
Tax-paid petroleum products exported from the state
the Department to determine the amount of refund due,
or bunkered into marine vessels engaged in interstate
the Department will issue a written request to you for
or foreign commerce.
the additional information or documentation required to
1)
Refund of 5 cents per barrel levied under
determine the amount of refund due. The written request
s. 206.9935(2), F.S. (Tax for Water Quality).
will be issued within 30 days of receipt of your application.
2)
Refund of 80 cents per barrel levied under
Evidence may include items such as tax-paid invoices,
s. 206.9935(3), F.S. (Tax for Inland Protection).
applicable export schedules, and/or shipping and delivery
B. Tax-paid motor oil and lubricants products exported
documents.
from the state or bunkered into marine vessels
A.
Purchase invoices verifying the payment of taxes
engaged in interstate or foreign commerce.
imposed under s. 206.9935, F.S., must contain the
1) Refund of 2.5 cents per gallon levied under
following information:
s. 206.9935(2), F.S. (Tax for Water Quality) for
•
Invoice number
motor oil and lubricants.
•
The name, mailing address, and location address
of the supplier
C. Tax-paid ammonias or products containing ammonia
•
Type of pollutant and the number of gallons or
exported from the state.
barrels purchased
1)
Refund of 2 cents per barrel levied under
•
Purchase date
s. 206.9935(2), F.S. (Tax for Water Quality) for
•
The pollutant tax paid per gallon or per barrel
ammonia.
•
The Department of Environmental Protection
2) The timing of the refund claim is based on the date
storage tank facility identification number for
on which the pollutant or the product containing
the supplier, if applicable, or supplier’s Federal
the pollutant was exported and not the date on
Identification Number (FEIN)
which the pollutant was originally purchased.
If a taxpayer is remitting pollutants tax via Form DR-904
D. Tax-paid solvents exported or consumed in the
(Pollutants Tax Return), a copy of the DR-904 must be
manufacture or production of a product that is not a
provided at the time of refund submission.
pollutant or consumed, blended, or mixed to produce a
B. Sales invoices must contain the following:
pollutant that is subject to the tax for water quality.
•
Invoice number
1)
Refund of 5.9 cents per gallon levied under
•
Delivery date
s. 206.9935(2), F.S. (Tax for Water Quality).
•
Purchaser’s name
2.
Claims must be filed quarterly, no later than the last day of
•
Vessel’s name (if applicable)
the month immediately following the quarter. The filing date
•
Point of destination (if applicable)
may be extended one additional month only if a justified
•
Gallons or barrels sold
excuse is submitted in writing with the claim and only if the
•
Type of pollutant
prior quarter’s claim was filed on time.
Instead of original purchase and sales invoices, you may
3.
Amended applications for the prior calendar quarter must
submit schedules that include the information required
be received by the Department by the current calendar
above.
quarter’s deadline. A refund will not be authorized for an
5.
First-time users of this form must provide proof of pollutants
amount less than $5 for any given period.
tax paid by submitting either invoices or Form DR-904. If
beginning inventory is being claimed, proof of pollutants tax
Purchases Made
With A Written Excuse –
Claims Must Be Filed By*
paid for the beginning inventory must be provided either by
During
No Later Than
invoices or by Form DR-904.
January, February,
April 30
May 31
6.
In the event of an overpayment of any refund, the
and March
Department will refuse to make further refunds and advise
the payee of the amount to be reimbursed.
April, May, and June
July 31
August 31
7.
A processing fee of $2.00 will be deducted from each claim.
July, August,
October 31
November 30
8.
Any person licensed according to Chapter 206, F.S., who
and September
is eligible for a refund according to s. 206.9942, F.S., may,
October, November,
take a credit on the monthly Pollutants Tax Return (Form
January 31
February 28
and December
DR-904), instead of applying for a refund. The credit taken
must not exceed the tax imposed on those gallons which
*Amended application for prior quarter must be received by current quarter’s deadline.
Example: An amended March quarterly application must be submitted by July 31.
would otherwise be eligible for refund. Any request for
credit must be supported by a charge ticket, sales slip,
4.
All applications for refund must contain sufficient
invoice, or other tangible evidence of the sale showing the
information and documentation for the Department to
tax was paid to the state or supplier; applicable export
determine the amount of the refund claim due. This
schedules; and shipping and delivery documents.
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