Instructions For Form Dr-309636n - Terminal Operator Information Return - 2018

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DR-309636N
Instructions for Filing Terminal
R. 01/15
TC
Operator Information Return
Rule 12B-5.150
Florida Administrative Code
Effective 01/15
For Calendar Year
2017 and 2018
General Information
Upon receipt of your electronic file the Department will
provide three documents on Secure Net:
What’s New?
File Receipt
Alternative Fuel - Beginning January 1, 2014, alternative
997 Functional Acknowledgement
fuel dealers are no longer required to report and collect tax
on alternative fuel placed into an out-of-state registered
Manifest
vehicle for on-road use. Instead, retailers of natural gas are
File Receipt will be provided immediately and notify you
required to register with the Department. A “natural gas fuel
that your file has been uploaded into Secure Net.
retailer” is anyone who sells, produces, or refines liquified
petroleum gas products, compressed natural gas products,
997 Functional Acknowledgement will be provided
or a combination of the two for use in a motor vehicle.
within 24 to 48 hours of receipt of your file. This document
provides confirmation that we were able to process your file
Who Must File? All licensed terminal operators must file
and the file passed all EDI translation checks.
this return. Terminal operators who operate more than
one terminal in Florida must file a separate return for each
Manifest will be available within 24 hours of the 997
Functional Acknowledgement. This document provides
terminal. Terminal operators must report all transactions on a
receipt-by-receipt basis.
a detailed list of exceptions that were discovered during
the review of your receipt and disbursement schedules.
The Terminal Operator Information Return provides the
Exceptions are listed as compliance notices or critical errors.
state with a complete record of all petroleum products
Return Due Date: Your return and schedules are due to
handled through a terminal. It also provides the state with an
the Department on the 1st day of the month following the
independent source of information used to verify reported
collection period. Your electronic return will be considered
transactions. Do not use this return to report tax due.
late if it is not received by the Department or its agent on
You must report all inventories of motor fuel (gasoline,
or before the 20th day of each month. If the 20th day is a
gasohol, or denatured ethanol), diesel fuel (dyed or undyed),
Saturday, Sunday, or state or federal holiday, returns will
and aviation fuel (aviation gasoline or jet fuel/kerosene) on
be accepted as timely if you initiate your filing on the next
your return.
business day.
Complete the schedules of receipts and disbursements
Penalty: If you do not file a complete return, including all
first. Once completed, summarize the schedules by product
schedules, a $100 penalty will be assessed.
(gasoline, undyed diesel, or aviation fuel) and enter the totals
Supplemental Returns: If you must correct a previously
on the return. Summarize:
filed fuel tax return or supporting schedule information,
gasoline, gasohol, and denatured ethanol as gasoline
please contact Return Reconciliation at 850-488-6800 to
products;
obtain specific supplemental return instructions and blank
forms.
undyed kerosene, jet fuel and aviation gasoline as
aviation fuel;
Note: A supplemental return is any data reported to the
Florida Department of Revenue that adjusts or corrects
dyed kerosene and dyed biodiesel as dyed diesel; and
an original return. The values listed within a supplemental
return must reflect the difference between the original and
undyed biodiesel as undyed diesel.
any previously filed supplemental return(s) and the corrected
Enter the totals on Page 4, Lines 2 and 4 of the return.
return. Corrections to understated gallons or additional
transactions not included on the original return must be
Do not file a Terminal Operator Information Return for bulk
reported as positive values. Erroneously reported gallons or
storage facilities not defined in the law as terminals.
overstated transactions included on the original return must
be reported as negative values.
Electronic Filing: Terminal operators are required to file
electronically. Florida law imposes a monthly penalty
Reporting of Kerosene and Biofuel Product Types
of $5,000 for failing to file electronically. Enroll to file
electronically using our website at: .
Undyed Kerosene – Undyed kerosene is taxable at the
aviation fuel tax rate at the time it is removed from the
Your electronic return must be submitted by electronic
terminal rack. Report all grades of undyed kerosene (except
data interchange, as provided in the Florida Department
jet fuel) as Product Type 142. Include totals from the
of Revenue Motor Fuels EDI Technical Implementation
receipts and disbursements schedules on your tax return in
Guide. This guide is available on our website at:
Column D with jet fuel and aviation gasoline.
.

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