Instructions For Form Dr-309634n - Local Government User Of Diesel Fuel Tax Return - 2015 Page 3

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DR-309634N
R. 01/15
Page 3
• Report gallons of tax-paid diesel fuel in Columns D, F,
Line 15: Penalty – If your return or payment is late,
and H. These gallons qualify for a refund.
compute penalty as indicated on Page 1 under “Late
Returns” and enter the result.
• Report gallons of untaxed diesel fuel in Columns E, G,
and I. These gallons are subject to tax.
Line 16: Interest – If your tax payment is late, compute
interest as indicated on Page 1 under “Late Returns” and
Line 4: Gain or loss – Enter the number of gallons of
enter the result.
tax paid or unpaid diesel gained or lost in storage due to
changes in temperature or spillage, on Line 4, Columns D, E,
Line 17: Total due with return – If Line 11 is greater than
F, G, H, and I based on the filing entity type. Do not report
Line 13; enter the result of Line 11 minus Line 13 plus
gallons lost as a result of theft.
Lines 15 and 16 on Line 17. This is the amount of tax,
penalty, and interest you owe with your return.
Line 5: Ending physical inventory – Enter the actual
physical inventory as of the end of the last day of the
Line 18: Amount to be refunded – If Line 13 is greater than
collection period. Line 5 must equal Line 1 plus Line 2
Line 11, enter the result of Line 13 minus Line 11 on Line 18.
minus Line 3a, 3b, and 3c plus or minus Line 4.
Schedule Instructions
• Report gallons of tax paid diesel fuel in Columns D, F,
and H based on your filing entity type.
You must provide a completed schedule(s) of receipts for
all gasoline, gasohol, and diesel transactions. You must
• Report gallons of tax unpaid diesel fuel in Columns E, G,
file a separate schedule for each type of fuel received or
and I based on your filing entity type.
sold. If you need additional copies of schedules, you may
make as many copies as you need to provide the required
Note: See biodiesel and biodiesel blends.
information. You must submit required schedule information
Line 6A: Taxable gallons – Enter the total gallons of tax
in the same format as the schedules provided.
unpaid diesel fuel from Part II, Line 3c, Columns E, G, and I.
Schedule of Receipts (Pages 5 and 6)
Line 6B: Tax Rate – The tax rate is entered by the
Department.
The following schedule types provide detail in support of
the amounts shown as receipts on your return. Use this
Line 7: Diesel fuel tax due – Multiply Line 6A, Columns
schedule to report receipts of gasoline, gasohol, and diesel
E, G, and I by the tax rate (Line 6B) and enter the results in
on a transaction-by-transaction basis. You must fill out
Columns E, G, and I.
Columns 1 through 5 for each receipt before your return is
Line 8: Diesel fuel credit (Off-highway use) – Multiply
considered complete.
Line 3a, Columns D, F, and H by the credit rate and enter the
If you submit a fuel management report for the detail
results in Columns D, F, and H.
required on the Schedule of Receipts, it must include a
Line 9: Diesel fuel credit (On-highway use) – Subtract any
summary total entry for each supplier you acquire product
gain reported on Line 4 from Line 3c for Columns D, F, and
from. The fuel management report must be in the same
H. Multiply the results by the credit rate and enter the credit
format and provide the same information as the schedules
in Columns D, F, and H.
provided.
Line 10: Total diesel fuel credit – Add Line 8 to Line 9,
Schedule Type/Product Type
Columns D, F, and H and enter the results.
Complete a separate schedule type for each product type
Line 11: Total diesel fuel tax due – Enter the sum of
you report. Enter one of the following receipt schedule
Columns E, G, and I from Part II, Line 7.
types with the appropriate product type.
Line 12a: Part II diesel fuel tax credit – Enter the sum of
1A: Gallons Received – Florida Tax Paid (Gasoline or tax
Columns D, F, and H from Part II, Line 10.
paid diesel including tax paid biodiesel)
Line 12b: Part I gasoline fuel tax credit – Enter the
2A: Gallons Received – Tax Unpaid (Dyed Diesel and any
amount from Part I, Line 8.
untaxed biodiesel)
Line 13: Combined credits – Enter the sum of Line 12a
Name of Local Government User, FEIN, and Collection
plus Line 12b.
Period Ending
Line 14: Net tax due – Subtract Line 13 from Line 11.
Enter the appropriate information on each schedule page for
the reporting local government user shown on the front of
Note: If Line 13 exceeds Line 11, enter the difference in
the tax return.
brackets on Line 14.
Column Instructions
If your return and payment are submitted on time, you
may skip to Line 17. If your return or payment is filed
Column (1): Name of Supplier – Enter the name of the
after the 20th day of the month, you must compute and
supplier that sold you the product.
pay penalty and/or interest.

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