Form Dr-904 Draft - Pollutants Tax Return - 2018 (Page 6 of 6) in pdf

DR-904

R. 01/15

Page 6

Schedule B-Use Schedule B to report tax on motor oil and other

Schedule E -Use Schedule E to report tax on all diesel and other

lubricants. Motor oil and other lubricants are subject to the

pollutants (See “DEDUCTIONS OR EXEMPTIONS” for an

tax for water quality.

explanation.).

Line 7.

Enter all tax-paid and unpaid gallons of motor oil and other

Line 25. Enter all tax-paid and unpaid barrels of pollutants sold or

lubricants sold or removed from storage during the collection

removed from storage during the collection period.

period.

Line 26. Add the barrels on which tax has been paid during the month to

Line 8.

Add the gallons on which tax has been paid during the month to

the barrels on which the tax is not imposed and enter the result

the gallons on which the tax is not imposed and enter the result

on Line 26.

on Line 8.

Line 27. Enter the barrels that have been exported during the month.

Line 9.

Enter the gallons that have been exported during the month.

(See Important Notice on the front of the return.)

Line 10. Subtract the sum of Lines 8 and 9 from Line 7. NOTE: Enter the

Line 28. Subtract the sum of Lines 26 and 27 from Line 25. NOTE: Enter

number of tax unpaid gallons subject to tax.

the number of tax unpaid barrels subject to tax.

Line 11. Rate per gallon.

Line 29. Rate per barrel.

Line 12. Tax due (Line 10 times Line 11).

Line 30. Tax due (Line 28 times Line 29).

Schedule C- Use Schedule C to report tax on ammonia. Ammonia is

Line 31. Enter value (See “CREDITS AND REFUNDS” above).

subject to the taxes for coastal protection and water quality.

Line 32. Enter Value (See “Credit on tax-paid petroleum products

Line 13. Enter all tax-paid and unpaid barrels of ammonia sold or

transferred to a registered IRS terminal” above).

removed from storage during the collection period.

Line 33. Subtract the sum of Line 6 plus Line 12 plus Line 18 plus Line 24

Line 14. Add the barrels on which tax has been paid during the month to

plus Line 30 from Lines 31 and 32 under each column and enter

the barrels on which the tax is not imposed and enter the result

the results.

on Line 14.

Line 34. Enter the results of adding Columns 1, 2, 3, and 4, on Page 2,

Line 15. Enter the barrels that have been exported during the month.

Line 33.

Line 16. Subtract the sum of Lines 14 and 15 from Line 13. NOTE: Enter

Line 35. Enter value (See “Credit Memos Issued by the Department of

the number of tax unpaid barrels subject to tax.

Revenue” above)

Line 17. Rate per barrel.

Line 36. Subtract Line 35 from Line 34 and enter the result.

Line 18. Tax due (Line 16 times Line 17).

PENALTY AND INTEREST (See Page 1 of return)

Schedule D - Use Schedule D to report tax on gasoline and gasohol.

Line 37. Penalty: If your return or payment is late, enter 10 percent of

Gasoline and gasohol are subject to the taxes for coastal

the tax due (Line 34 minus Line 35) for each month or fraction of

protection, water quality, and inland protection.

the month that your return or payment is late. Penalty must not

exceed 50 percent of the tax due. The minimum penalty, even

Line 19. Enter all barrels of tax paid and unpaid gasoline and gasohol sold

for a zero “0” return, is $10.00.

or removed from storage during the collection period.

Line 38. Interest: If your payment is late, add interest to the total tax

Line 20. Add the barrels on which tax has been paid during the month to

due (Line 34 minus Line 35). To calculate interest, multiply the

the barrels on which the tax is not imposed and enter the result

tax due (Line 34 minus Line 35) by the number of days late; then

on Line 20.

multiply that figure by the daily interest rate factor (see “Late

Line 21. Enter the barrels that have been exported during the month.

Returns” under General Information and Instructions) and enter.

Line 22. Subtract the sum of Lines 20 and 21 from Line 19. NOTE: Enter

Line 39. Enter the sum of Lines 36, 37, and 38.

the number of tax unpaid barrels subject to tax.

You must sign and date your DR-904

Line 23. Rate per barrel.

Line 24. Tax due (Line 22 times Line 23).

Form Dr-904 Draft - Pollutants Tax Return - 2018 Page 6

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