Instructions For Form Dr-309635n - Filing Blender Fuel Tax Return Page 3
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7DR-309635N
R. 01/15
Page 3
Note: This line must include receipts of aviation gasoline
Line 14: Collection Allowance – Gasoline Local Option
converted to highway use and receipts of undyed kerosene
Tax – Multiply the tax due from Line 13 by the collection
(previously taxed as jet fuel) blended with diesel fuel for
allowance rate and enter the result in Column A.
highway use.
Line 15: Local Option Tax Not Entitled to Collection
Allowance – Gasoline – Enter the total amount of tax from
Line 3: Disbursements – Use Line 3 to report gallons of
Schedule 11, Page 12, Column E.
gasoline, gasohol, denatured ethanol, undyed diesel, undyed
biodiesel, dyed diesel, dyed biodiesel, dyed kerosene,
Line 16: Total Local Option Tax Due – Gasoline – Subtract
blended products, and aviation fuel used during the month.
Line 14 from Line 13, add Line 15, and enter the result in
Column A.
Enter the amounts from Page 5, Section II, Line 5
(Columns A, B, C, and D). Total disbursements must agree
Line 17: Local Option Tax Entitled to Collection
with the detail information provided in Schedules 5HW and
Allowance – Diesel – Multiply the gallons from Line 7,
5LO (Pages 9 and 10), and Schedule 11 (Pages 11 and 12).
Column B, by the collection allowance rate and enter the
result in Column B.
Line 4: Transfers – Not required for Florida reporting
Line 18: Collection Allowance – Diesel Local Option
purposes.
Tax – Multiply the tax due from Line 17, Column B, by the
Line 5: Gain or Loss – Enter the number of gallons gained
collection allowance rate and enter the result in Column B.
or lost in storage due to changes in temperature for each
Line 19: Local Option Tax Not Entitled to Collection
product type. This is for inventory reconciliation only. The
Allowance – Diesel – Multiply the gallons from Line 7,
tax is computed on net whole gallons.
Column B, by the collection allowance rate and enter the
Line 6: Ending Physical Inventory – Enter the actual
result in Column B.
physical inventory as of the end of the last day of the
Line 20: Total Local Option Tax Due – Diesel – Subtract
collection period. The total for each product in storage must
Line 18 from Line 17, add Line 19, and enter the result in
agree with the physical inventory at the end of the month.
Column B.
Line 7: Net Taxable Gallons – Enter the amounts from
Line 21: Total Tax Due – Gasoline – Add Line 12,
Page 5, Section I, Line 1 (Columns A, B, and D).
Column A, to Line 16, Column A and enter the result in
Column A.
Line 8: Gasoline and Diesel – Multiply the gallons from
Line 7, Columns A and B, by the tax rates and enter the
Line 22: Total Tax Due – Diesel – Add Line 12, Column B,
results in the appropriate columns.
to Line 20, Column B and enter the result in Column B.
Line 9: Aviation – Multiply the gallons from Line 7,
Line 23: Total Tax Due – Aviation – Enter the amount from
Column D by the tax rate and enter the result.
Line 12, Column D.
Line 10: Collection Allowance –
Line 24: Combined Gasoline, Diesel, and Aviation Fuel
Tax Due – Add Line 21, Column A, Line 22, Column B, and
• Gasoline – Multiply the tax due from Line 8, Column A
Line 23, Column D, and enter the result in Column D. Carry
by the gasoline collection allowance rate on Line 10 and
the total to Page 3, Line 24.
enter the result in Column A.
Line 25: Ultimate Vendor Credits – Enter the amount from
• Aviation – Multiply the tax due from Line 9, Column D by
Schedule 12, Page 13, Line 25.
the aviation fuel tax rate on Line 10 and enter the result in
Line 26: Credit Memos Issued by the Department of
Column D.
Revenue – If you have received a credit memorandum(s)
Line 11: Collection Allowance – Diesel – Multiply the tax
from the Department for overpayment of prior period taxes,
due from Line 8, Column B by the collection allowance rate
enter the total from such memorandum(s).
on Line 11 and enter the result in Column B.
Line 27: Tax Due with Return – Add Lines 25 and 26, and
subtract the total from Line 24 and enter the result.
Line 12: Net State Fuel Tax Due –
Line 28: Penalty – If your return is late, compute penalty
• For gasoline, gasohol, or denatured ethanol (Column A) –
as indicated on Page 1 under “Late Returns” and enter the
Subtract Line 10 from Line 8 and enter the result in
result.
Column A.
Line 29: Interest – If your tax payment is late, compute
• For undyed diesel fuel (Column B) – Subtract Line 11 from
interest as indicated on Page 1 under “Late Returns” and
Line 8 and enter the result in Column B.
enter the result.
• For aviation fuel (Column D) – Subtract Line 10 from
Line 30: Total Due with Return – Add the amounts from
Line 9 and enter the result in Column D.
Lines 27, 28, and 29 and enter the result. This is the amount
Line 13: Local Option Tax Entitled to Collection
due with your return.
Allowance – Gasoline – Enter the total amount of tax from
You must sign and date your return.
Schedule 11, Page 12, Column C.
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