Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 4

Note: If you are filing a paper return, once you complete

Line 27: Ultimate Vendor Credits – Enter the amount from

Schedule 5LO (Pages 9 and 10), carry the information

Schedule 12, Page 13, Line 25.

by product type (065 – Gasoline, 124 – Gasohol, E00 –

Line 28: Credit Memos Issued by DOR – If you have

Denatured Ethanol) to the appropriate county listed on

received a Credit Memorandum(s) from the Department

Schedule 11 before you complete Lines 15 through 18.

for overpayment of prior taxes, enter the total from such

See Page 9 of these instructions for completing Schedule

memorandum(s).

5LO and Page 11 of these instructions for completing

Line 29: Other Allowed Credits – Enter the amount from

Schedule 11.

Schedule 13B, Page 17, Line 15.

If you file your return by Electronic Data Interchange, we will

Line 30: Tax Due with Return – Add Lines 27, 28, and 29,

transfer the information reported on each Schedule 5LO to

and subtract the total from Line 26. Enter the result here.

Schedule 11 for you.

Line 15: Local Option Tax Entitled to Collection

Line 31: Penalty – If your return is late, compute penalty

Allowance – Gasoline – Enter the total amount of tax from

as indicated on Page 2 under “Late Returns” and enter the

Schedule 11, (Page 12), Column C.

result.

Line 16: Collection Allowance – Gasoline Local Option

Line 32: Interest – If your tax payment is late, compute

Tax – Multiply Line 15 by the collection allowance rate and

interest as indicated on Page 2 under “Late Returns” and

enter the result in Column A.

enter the result.

Line 17: Local Option Tax Not Entitled to Collection

Line 33: Total Due with Return – Add the amounts from

Allowance – Enter the total amount of tax from

Lines 30, 31, and 32, and enter the result. This is the

Schedule 11, Page 12, Column E.

amount due with the return.

Line 18: Total Local Option Tax Due – Subtract Line 16 from

YOU MUST SIGN AND DATE THE RETURN.

Line 15, add Line 17, and enter the result in Column A.

Schedule Instructions

Line 19: Local Option Tax Entitled to Collection

Allowance – Diesel – Multiply Line 9, Column B, by the tax

Complete your receipt and disbursement schedules prior to

rate and enter the result in Column B.

completing Sections I and II of your return.

You are required to file a separate schedule for each

Line 20: Collection Allowance – Diesel Local Option Tax

schedule and product type combination you report. If you

– Multiply the tax from Line 19, Column B, by the collection

do not file a complete return, including all schedules, a

allowance rate and enter the result in Column B.

$200 penalty will be assessed. This penalty is in addition to

Line 21: Local Option Tax Not Entitled to Collection

all other penalties.

Allowance – Diesel – Multiply the taxable gallons from

Note: Do not enter information in shaded areas.

Line 9, Column B, by the tax rate and enter the result in

Column B.

If you report:

Line 22: Total Local Option Tax Due – Diesel – Subtract

•

Less than .50 gallons, round down to the nearest whole

Line 20 from Line 19, add Line 21, and enter the result in

gallon.

Column B.

•

.50 gallons or more, round up to the nearest whole

gallon.

Line 23: Total Tax Due – Gasoline – Add Line 14, Column A,

to Line 18, Column A, and enter the result in Column A.

Schedule of Receipts (Pages 7 and 8)

Line 24: Total Tax Due – Diesel – Add Line 14, Column B,

Use this schedule to report receipts of fuel for the collection

to Line 22, Column B and enter the result in Column B.

period on a transaction-by-transaction basis.

Line 25: Total Tax Due – Aviation – Enter the amount from

Schedule Type/Product Type

Line 14, Column D.

Complete a separate schedule type for each product type

Line 26: Combined Gasoline, Diesel, and Aviation Fuel

you report. Enter one of the receipt schedule types from the

Tax Due – Add Line 23, Column A, Line 24, Column B, and

Schedule of Receipts Table with the appropriate product

Line 25, Column D, and enter the result in Column D. Enter

type found in the Product Type Table. Both tables are

this total on Page 3, Line 26.

located on the last page of these instructions.

Lines 27 through 33 are found on Page 3 of the Terminal

Company Name, FEIN, and Collection Period Ending

Supplier Fuel Tax Return.

Enter the appropriate information on each schedule page for

the terminal supplier shown on the front of the tax return.

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 4

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