Instructions For Form Dr-309634n - Local Government User Of Diesel Fuel Tax Return - 2015 Page 2
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4DR-309634N
R. 01/15
Page 2
Dyed Biodiesel Blends (227): A dyed biodiesel blend is
Line 3b: Sales – Report gallons of fuel you held in storage
defined as dyed biodiesel blended with dyed petroleum
and sold. These gallons do not qualify for refund.
diesel (i.e., D05). Dyed biodiesel blends must be dyed
Line 3c: On-highway use – Report gallons of fuel used
to the specifications of s. 206.8741, F.S., to be exempt
in motor vehicles operated by the municipality, county, or
from diesel fuel tax. Report dyed biodiesel blends as
school district, which qualify for refund.
Product Type 227. Report tax unpaid fuel on Schedule 2A,
and carry the total gallons to Page 4, Part II, Line 2,
Line 4: Gain or loss – Enter the number of gallons of
Column E, G, or I.
gasoline and gasohol gained or lost in storage due to
changes in temperature or spillage on Line 4, Columns A, B,
Ethanol Blends: Ethanol blends are taxable products
and C of your return based on your filing entity type. Do not
resulting from a blend of gasoline and ethanol to create a
report gallons lost as a result of theft.
fuel grade ethanol. Fuel grade ethanol is defined as ethanol
blended with at least 1.97 percent gasoline by volume to
Line 5: Ending physical inventory – Enter the actual
render the product unsuitable for human consumption.
physical inventory as of the end of the last day of the
Report tax paid fuel on Schedule 1A, and carry the total
collection period. Line 5 must equal Line 1 plus Line 2
gallons to Page 4, Part I, Line 2, Column A, B, or C.
minus Lines 3a, 3b, and 3c plus or minus Line 4.
Note: Motor fuel tax is due on all gallons of fuel grade
Line 6A: Gallons entitled to credit – Enter the total of
ethanol.
Line 3c minus any gain reported on Line 4.
Gasohol (124): “Gasohol” means a mixture of gasoline
Line 6B: Credit Rate – The credit rate is entered by the
blended with ethanol and includes what is commonly known
Department.
and sold as ethanol blended fuel which contains not more
Line 7: Gasoline credit – Multiply Line 6A, Columns A, B,
than ninety-one percent (91%) gasoline by volume, and the
and C by the credit rate (Line 6B) and enter the results in
ethanol content must not be less than nine percent (9%) by
Columns A, B, and C.
volume. Gasohol is a reportable product liable for the motor
fuel tax administered under Part I, Chapter 206, F.S. Report
Line 8: Total gasoline credit – Add Line 7, Columns A, B,
gasohol as Product Type 124, and include it on your tax
and C.
return on Page 4, Part I, Line 2, Column A, B, or C.
Part II - Diesel
Line-by-Line Instructions
Line 1: Beginning physical inventory – The amounts
entered on Line 1 must be the same as the ending physical
Do not make entries in shaded areas.
inventory amounts reported on Line 5 of your previous
When reporting less than .50 gallons, round down to the
month’s return.
nearest whole gallon, if .50 or more, round up to the nearest
• Report gallons of tax paid diesel fuel in inventory in
whole gallon.
Columns D, F, and H based on your filing entity type.
Counties, municipalities, and school districts must report
• Report gallons of tax unpaid diesel fuel in inventory in
information in the appropriate columns in Part I and Part II of
Columns E, G, and I based on your filing entity type.
the return.
Note: See biodiesel and biodiesel blends.
Part I - Gasoline
Line 2: Receipts – Report the total gallons of diesel from
Line 1: Beginning physical inventory – The amounts
the Local Government User - Schedule of Receipts on
entered on Line 1 must be the same as the ending physical
Line 2, Columns D, E, F, G, H, and I of your return based on
inventory amounts from Line 5 of your previous month’s
your filing entity type. Report only the gallons of tax paid or
return.
unpaid diesel received during the reporting period.
Line 2: Receipts – Report the total gallons of gasoline and
Line 3: Disbursements – Report the total gallons of
gasohol from the Local Government User - Schedule of
diesel from the Local Government User - Schedule of
Receipts on Line 2, Column A, B, or C of your return based
Disbursements on Line 3, Columns D, E, F, G, H, and I of
on your filing entity type. Report only the gallons of gasoline
your return based on your filing entity type. Report only the
and gasohol received during the reporting period.
gallons of tax paid or unpaid diesel disbursed during the
Line 3: Disbursements – Report the total gallons of
reporting period.
gasoline and gasohol from the Local Government User -
Line 3a: Off-highway use – Report gallons of fuel used for
Schedule of Disbursements on Line 3, Column A, B, or C of
“off-road” purposes. These gallons qualify for refund.
your return
Line 3b: Sales – Report gallons of fuel you held in storage
based on your filing entity type. Report only the gallons of
and sold. These gallons do not qualify for refund.
gasoline and gasohol disbursed during the reporting period.
Line 3c: On-highway use – Report gallons of fuel used
Line 3a: Off-highway use – Report gallons of fuel used
in motor vehicles operated by the municipality, county, or
for “off-road” purposes. These gallons do not qualify for a
school district, which qualify for refund.
refund.
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