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

DR-309636N

R. 01/15

Page 3

Schedule Instructions

4. Assuming receipt of the gasoline was reported on

Schedule 15A, report gasoline blended with ethanol

Special Provisions for Dyed Fuel: Follow the instructions

on Schedule 15B as Product Type 065. This internal

below to report undyed diesel and biodiesel fuel that is dyed

disbursement shows the conversion of gasoline to gasohol

when it leaves the terminal:

for inventory reporting purposes. Report the disbursement

as a one time summary roll-up for the month by entering

1. Report the undyed diesel and biodiesel as a

“BA” in Column 3, FL in column 4, the “FEIN” of the

disbursement on Schedule 15B, Pages 7 and 8, with a

position holder in Column 6, the last day of the month

mode of “BA” (book adjustment).

for Column 7, ”sum” in Column 8, and the net gallons in

2. Report the receipt of dyed fuel on Schedule 15A, Pages 5

Column 9. Enter 999999991 in all other columns.

and 6, with a mode of “BA” (book adjustment).

5. Report gasoline blended with ethanol as a receipt on

Schedule 15A as Product Type 124. This transaction

Schedule of Receipts (Schedule 15A)

should mirror the total gallons reported in step four.

Schedule 15A provides detail in support of the amounts shown

Report the receipt as a one time summary roll-up for the

as receipts on the terminal operator’s return. Use the schedule

month by entering “BA” in Column 3, the “FEIN” of the

of receipts located on pages 5 and 6 to report the receipt of

position holder in Column 5, the last day of the month

petroleum products or biodiesel into a terminal. Each receipt

for Column 6, ”sum” in Column 7, and the net gallons in

of product into the terminal should be listed on a separate line.

Column 8. Enter 999999991 in all other columns.

Terminal suppliers who operate a terminal facility must report

6. Once disbursed from the terminal, report the disbursement

fuel on a receipt-by-receipt basis. This requirement applies

of the combined gasoline and ethanol blend (gasohol)

to products owned by the reporting terminal supplier or by

on Schedule 15B as Product Type 124. Report this

products owned by other terminal suppliers.

information in detail on a transaction-by-transaction basis.

The position holder information on this schedule allows

Company Name, Terminal Code Number, FEIN, and

Florida to track each taxpayer’s movement of petroleum

Collection Period Ending: Enter the name, and terminal

products into a terminal. However, position holder

code number issued by the federal government, the FEIN for

information will not be available from certain terminals with

the terminal operator shown on the return, and the collection

fungible petroleum products operated as a part of a pipeline

period ending date.

system with multiple terminals. In such case, the position

holder is not determined at the particular terminal until just

Column Instructions

prior to the removal of the petroleum product.

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

Note: Florida requires a terminal operator to report the

the company that transports the product into the terminal.

carrier name and FEIN on Schedule 15A. This information is

Column (3): Mode of Transport – Enter one of the following:

used to verify the receipt of a product by comparing it to the

carrier return.

B = Barge

Gasohol – Use the following instructions if you blend

BA = Book Adjustment

denatured ethanol with gasoline to expand the gallons

J = Truck

available for sale or use.

PL = Pipeline

1. Report the receipt of denatured ethanol on Schedule 15A

as Product Type E00.

R = Rail

2. Report the disbursement of denatured ethanol blended

S = Ship (Great Lakes or ocean marine vessel)

with gasoline on Schedule 15B as Product Type E00. This

ST = Stock Transfer-Exchanges (use ST to report a

internal disbursement shows the conversion of denatured

transfer of ownership of reportable product from

ethanol to gasohol for inventory reporting purposes. Report

one position holder to another within a terminal or

the disbursement as a one time summary roll-up for the

bulk plant.)

month by entering “BA” in Column 3, FL in Column 4, the

“FEIN” of the position holder in Column 6, ”sum” in Column

Columns (4) and (5): Terminal Supplier – Enter the name

8, the last day of the month for Column 7,and the net

and FEIN of the position holder that owned the product as

gallons in Column 9. Enter 999999991 in all other columns.

reported on the records of the terminal operator when first

received in the terminal. You must provide this information

3. Report denatured ethanol blended with gasoline as a

regardless of whether the position holder is licensed in

receipt on Schedule 15A as Product Type 124. This

Florida.

transaction should mirror the total gallons reported in step

two. Report the receipt as a one time summary roll-up

Column (6): Date Received – Enter the date the product

for the month by entering “BA” in Column 3, the “FEIN” of

was received into the terminal.

the position holder in Column 5, the last day of the month

for Column 6, ”sum” in Column 7, and the net gallons in

Column 8. Enter 999999991 in all other columns.

Instructions For Form Dr-309636n - Terminal Operator Information Return - 2018 Page 3

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