Form Dr-309631n - Terminal Supplier Fuel Tax Return

DR-309631N

R. 01/15

Page 7

shows the conversion of biodiesel to undyed diesel

diesel, and aviation fuel by vessel or pipeline, directly to a

fuel for inventory reporting purposes. Report the

Florida terminal, must complete this schedule in detail for

disbursement as a summary roll-up by entering “BA”

each receipt. Carry the total from this schedule to Page 5,

in Column 3, “SUM” in Column 9, and the net gallons

Section I, Line 6 of the return.

converted to undyed diesel in Column 10. Enter

Schedule of Disbursements (Pages 9 and 10)

999999991 for all other columns.

Use this schedule to report disbursements of fuel for the

Report the receipt of biodiesel, which is blended

collection period.

with undyed diesel fuel, on Schedule 2B as Product

Type 167. Report the receipt as a summary roll-up

Schedule Type/Product Type

by entering “BA” in Column 3, “SUM” in Column 8,

Complete a separate schedule type for each product

and the net gallons converted to Product Type 167 in

type you report. Enter one of the disbursement schedule

Column 9. The net gallons reported on Schedule 2B

types from the Schedule of Disbursements Table with the

must equal the internal disbursement gallons reported

appropriate product type found in the Product Type Table.

on Schedule 6A. Enter 999999991 for all other

Both tables are located on the last page of these Instructions.

columns.

Company Name, FEIN, and Collection Period Ending

Report the receipt of undyed diesel fuel, which is

Enter the appropriate information on each schedule page for

blended with biodiesel, on the appropriate schedule of

the reporting terminal supplier shown on the front of the tax

receipts as Product Type 167. Report this information

return.

in detail on a transaction-by-transaction basis.

Column Instructions

Report the disbursement of the biodiesel and undyed

diesel fuel blend on the appropriate disbursement

Columns (1) and (2): Carrier – Enter the name and FEIN of

schedule as Product Type 167. Report this

the company that transports the product.

information in detail on a transaction-by-transaction

Column (3): Mode of Transport – Enter the mode of

basis.

transport. Use one of the following:

Diesel Blends Other Than Biodiesel – Use the following

B = Barge

instructions if you blend tax paid undyed diesel fuel with an

untaxed product, such as waste oil, to expand the gallons of

BA = Book Adjustment (change in product type, e.g.,

diesel fuel available for use or sale.

gasoline to gasohol)

Report the receipt of untaxed blend products on

J = Truck

Schedule 2B as Product Type 167. Report the receipt

PL = Pipeline

as a summary roll-up by entering “BA” in Column 3,

“SUM” in Column 8, and the net gallons in Column 9.

R = Rail

Enter 999999991 for all other columns.

S = Ship

Note: No internal transfer of diesel fuel is required,

ST = Stock Transfer-Exchanges (use ST to report

as in the case of gasoline blended with alcohol, since

a transfer of ownership of reportable product from

the blending of the untaxed product with the tax paid

one terminal supplier to another terminal supplier or

undyed diesel does not change the product type from

position holder within a terminal or bulk plant.)

undyed diesel. Report this information in detail on a

transaction-by-transaction basis.

Column (4): Point of Origin/Destination – Enter the

location the product was transported from/to. There are

Report the disbursement of the undyed diesel and

three options you may select from for reporting the point of

untaxed blend product on the appropriate schedule as

origin or the point of destination.

Product Type 167. Report this information in detail on

a transaction-by-transaction basis.

Option 1. When the origin or destination is a terminal

(either inside or outside Florida), use the Internal

Schedule 3A – Gallons Imported Direct to Customer –

Revenue Service (IRS) terminal code to identify the

Florida Tax Unpaid

point of origin or destination.

Terminal suppliers who import and deliver untaxed gasoline,

Option 2. When the origin or destination is a non-

gasohol, denatured ethanol, undyed diesel, undyed

terminal (bulk storage) location in Florida, use the

biodiesel, or aviation fuel directly to Florida customers

Florida Department of Environmental Protection

without first storing the fuel in a terminal must complete this

(DEP) facility number to identify the point of origin or

schedule in detail for each receipt. Carry the total from this

destination. If the origin or destination is a location in

schedule to Page 5, Section I, Line 5 of the return.

Florida, but is neither a terminal nor a facility required to

Schedule 3B – Gallons Imported by Bulk Transfer into

be registered with the DEP (such as a portable storage

Tax-free Storage

tank), use the standard state abbreviation, “FL.”

Terminal suppliers who import untaxed gasoline, gasohol,

Option 3. When the origin or destination is a non-

denatured ethanol, undyed diesel, undyed biodiesel, dyed

terminal (bulk storage) location outside Florida, use

Form Dr-309631n - Terminal Supplier Fuel Tax Return - 2015 Page 7

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