Instructions For Form Dr-309633n - Filing Mass Transit System Provider Fuel Tax Return - 2018 Page 2
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4DR-309633N
R. 01/15
Page 2
Dyed Biodiesel Blends (227): A dyed biodiesel blend is
Line 4: Gain or loss – Enter the number of gallons of
defined as dyed biodiesel blended with dyed petroleum
gasoline and gasohol gained or lost in storage due to
diesel (i.e., D05). Dyed biodiesel blends must be dyed
changes in temperature or spillage. Do not report gallons
to the specifications of s. 206.8741, F.S., to be exempt
lost as a result of theft.
from diesel fuel tax. Report dyed biodiesel blends as
Line 5: Ending physical inventory – Enter the actual
Product Type 227. Report tax unpaid fuel on Schedule 2A,
physical inventory as of the final day of the reporting period.
and carry the total gallons to Page 4, Part II, Column C,
The measurement must equal the result of Line 1 plus Line 2
Line 2.
minus Lines 3a and 3c plus or minus Line 4.
Ethanol Blends: Ethanol blends are taxable products
Line 6: Gallons entitled to credit – Enter the total of
resulting from a blend of gasoline and ethanol to create a
Line 3c minus any gains reported on Line 4.
fuel grade ethanol. Fuel grade ethanol is defined as ethanol
blended with at least 1.97 percent gasoline by volume to
Line 7: Gasoline credit – Multiply Line 6, Column A by
render the product unsuitable for human consumption.
Rate 1 listed above Part I - Gasoline. Enter the result on
Line 7, Column A. Carry the total value to Page 3, Line 10b.
Note: Motor Fuel tax is due on all gallons of fuel grade
ethanol.
Part II – Diesel
Gasohol (124): “Gasohol” means a mixture of gasoline
Line 1: Beginning physical inventory – The amounts
blended with ethanol and includes what is commonly known
entered on Line 1 must be the same as the ending physical
and sold as ethanol blended fuel, which contains not more
inventory amounts reported on Line 5 of your previous
than ninety-one percent (91%) gasoline by volume, and the
month’s return.
ethanol content must not be less than nine percent (9%) by
Enter gallons of undyed diesel on Line 1, Column B and
volume. Gasohol is a reportable product liable for the motor
gallons of dyed diesel on Line 1, Column C.
fuel tax administered under Part I, Chapter 206, F.S. Report
gasohol as Product Type 124, and include it on your tax
Line 2: Receipts – Enter the total gallons of diesel fuel
return in Column A with gasoline.
reported on your schedule of receipts (Schedule 1A or
Schedule 2A). Enter undyed diesel on Line 2, Column B and
Line-by-Line Instructions
dyed diesel on Line 2, Column C of your return. Report only
the gallons of undyed and dyed diesel fuel received during
Do not make entries in shaded areas.
the reporting period.
When reporting less than .50 gallons, round down to the
Line 3: Disbursements – Report the total gallons of undyed
nearest whole gallon, if .50 or more, round up to the nearest
and dyed diesel disbursed (used) during the month. Enter
whole gallon.
undyed diesel on Line 3, Column B and dyed diesel on
Part I – Gasoline
Line 3, Column C of your return. Report only the gallons of
undyed and dyed diesel fuel disbursed during the reporting
Line 1: Beginning physical inventory – The amounts
period.
entered on Line 1 must be the same as the ending physical
inventory amounts from Line 5 of your previous month’s
Line 3a. Off-highway use – Report gallons of fuel used
return.
for “off-road” purposes. These gallons do not
qualify for refund.
Line 2: Receipts – Report the total gallons of gasoline and
gasohol from the Mass Transit and Local Government User
Line 3b. Not applicable to mass transit systems
- Schedule of Receipts on Line 2, Column A of your return.
providers.
Report only the gallons of gasoline and gasohol received
Line 3c. On-highway use – Report gallons of fuel used
during the reporting period.
in motor vehicles operated by the mass transit
Line 3: Disbursements – Report the total gallons of
system provider.
gasoline and gasohol from the Mass Transit and Local
•
Report gallons of tax-paid undyed diesel
Government User - Schedule of Disbursements on Line 3,
fuel in Column B. These gallons qualify
Column A of your return. Report only the gallons of gasoline
for a refund.
and gasohol disbursed during the reporting period.
•
Report gallons of untaxed dyed diesel fuel
Line 3a. Off-highway use – Report gallons of fuel used
in Column C. These gallons are subject to
for “off-road” purposes. These gallons do not
tax.
qualify for a refund.
Line 4: Gain or loss – Enter the number of gallons of diesel
Line 3b. Not applicable to mass transit systems
gained or lost in storage due to changes in temperature or
providers.
spillage. Do not report gallons lost as a result of theft. Enter
Line 3c. On-highway use – Report gallons of fuel used
gallons of undyed diesel fuel on Line 4, Column B or gallons
in motor vehicles operated by the mass transit
of dyed diesel fuel on Line 4, Column C.
system provider.
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