Motor Special Fuels - Public Use Forms

Motor Special Fuels - Public Use Forms

T/M #07-11

April 11, 2007

TRANSMITTAL MEMORANDUM

DEPARTMENT OF REVENUE RULES

PURPOSE:

This transmittal memorandum contains instructions for filing updated material for Department of Revenue Rules.

CONTENTS:

Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels and Pollutants Rules

RULE NUMBER: RULE TITLE:

12B-5.150 Public Use Forms.

SUMMARY:

The amendments to Rule 12B-5.150, F.A.C. (Public Use Forms) adopt, by reference, changes to forms used by the Department in the administration of the taxes imposed on fuels and pollutants.

FORMS AFFECTED:

DR-138Application for Fuel Tax Refund - Agriculture, Aquacultural, and Commercial Fishing Purposes (R. 01/07)

DR-160Application for Fuel Tax Refund - Mass Transit System Users (R. 01/07)

DR-161Refund Application Schedule of Purchases for Tax Paid Purchases Only

(R. 01/07)

DR-182Florida Air Carrier Fuel Tax Return (R. 01/07)

DR-189Application for Fuel Tax Refund - Municipalities, Counties and School Districts

(R. 01/07)

DR-190Application for Fuel Tax Refund - Non-Public Schools (R. 01/07)

DR-191Application for Aviation Fuel Refund – Air Carriers (R. 07/06)

DR-309631Terminal Supplier Fuel Tax Return (R. 01/07)

DR-309631NInstructions for Filing Terminal Supplier Fuel Tax Return (R. 01/07)

DR-309632Wholesaler/Importer Fuel Tax Return (R. 01/07)

DR-309632N Instructions for Filing Wholesaler/Importer Fuel Tax Return (R. 01/07)

DR-309633Mass Transit System Provider Fuel Tax Return (R. 01/07)

DR-309633NInstructions for Filing Mass Transit System Provider Fuel Tax Return (R. 01/07)

DR-309634Local Government User of Diesel Fuel Tax Return (R. 01/07)

DR-309634NInstructions for Filing Local Government User of Diesel Fuel Tax Return

(R. 01/07)

DR-309635Blender/Retailer of Alternative Fuel Tax Return (R. 01/07)

DR-309635NInstructions for Filing Blender/Retailer of Alternative Fuel Tax Return (R. 01/07)

DR-309636Terminal Operator Information Return (R. 01/07)

DR-309636NInstructions for Filing Terminal Operator Information Return (R. 01/07)

DR-309637Petroleum Carrier Information Return (R. 01/07)

DR-309637NInstructions for Filing Petroleum Carrier Information Return (R. 01/07)

DR-309638Exporter Fuel Tax Return (R. 01/07)

DR-309638NInstructions for Filing Exporter Fuel Tax Return (R. 01/07)

DR-309639 Application for Return of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes (with Instructions) (R. 01/07)

DR-309640Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida (R. 01/07)

DR-3096452007 Refundable Portion of Local Option and State Comprehensive Enhanced Transportation System (SCETS) Tax (R. 01/07)

DR-309660Application for Pollutant Tax Refund (R. 01/07)

EFFECTIVE APRIL 16, 2007

STATE OF FLORIDA

DEPARTMENT OF REVENUE

CHAPTER 12B-5, FLORIDA ADMINISTRATIVE CODE

TAX ON MOTOR FUELS, DIESEL FUELS, ALTERNATIVE FUELS,

AVIATION FUELS, AND POLLUTANTS

AMENDING RULE 12B-5.150

12B-5.150 Public Use Forms.

(1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.

(b) Copies may be obtained, without cost, by one (1) or more of the following methods: 1) downloading the form from the Department’s Internet site at or, 2) faxing a forms request to the Distribution Center at (850)922-2208; or, 3) calling the Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331.

Form NumberTitle Effective Date

(2)(1) DR-138Application for Fuel Tax Refund - Agriculture,

Aquacultural, and Commercial Fishing Purposes

(R. 01/07 03/06)04/07 05/06

(2) through (7) Renumbered (3) through (8) No change.

(9)(8) DR-160Application for Fuel Tax Refund - Mass Transit

System Users (R. 01/07 03/06)04/07 05/06

(10)(9) DR-161Refund Application Schedule of Purchases for

Tax Paid Purchases Only (R. 01/07 03/06) 04/07 05/06

(10) through (12) Renumbered (11) through (13) No change.

(14)(13) DR-182Florida Air Carrier Fuel Tax Return

(R. 01/07 01/06)04/07 05/06

(15)(14) No change.

(16)(15) DR-189Application for Fuel Tax Refund -

Municipalities, Counties and School Districts

(R. 01/07 03/06)04/07 05/06

(17)(16) DR-190Application for Fuel Tax Refund - Non-Public

Schools (R. 01/07 03/06)04/07 05/06

(18)(17) DR-191Application for Aviation Fuel Refund - Air

Carriers (R. 07/06 03/06)04/07 05/06

(18) through (19) renumbered (19) through (20) No change.

(21)(20) DR-309631Terminal Supplier Fuel Tax Return (R. 01/07

01/06)04/07 05/06

(22)(21) DR-309631NInstructions for Filing Terminal Supplier Fuel

Tax Return (R. 01/07 01/06)04/07 05/06

(23)(22) DR-309632Wholesaler/Importer Fuel Tax Return (R. 01/07

01/06)04/07 05/06

(24)(23) DR-309632N Instructions for Filing Wholesaler/Importer

Fuel Tax Return (R. 01/07 01/06) 04/07 05/06

(25)(24) DR-309633Mass Transit System Provider Fuel Tax

Return (R. 01/07 01/06)04/07 05/06

(26)(25) DR-309633NInstructions for Filing Mass Transit System

Provider Fuel Tax Return (R. 01/07 01/06) 04/07 05/06

(27)(26) DR-309634Local Government User of Diesel Fuel Tax

Return (R. 01/07 01/06)04/07 05/06

(28)(27) DR-309634NInstructions for Filing Local Government

User of Diesel Fuel Tax Return (R. 01/07

01/06) 04/07 05/06

(29)(28) DR-309635Blender/Retailer of Alternative Fuel Tax Return

(R. 01/07 01/06)04/07 05/06

(30)(29) DR-309635NInstructions for Filing Blender/Retailer

of Alternative Fuel Tax Return (R. 01/07 01/06)04/07 05/06

(31)(30) DR-309636Terminal Operator Information Return (R. 01/07

01/06)04/07 05/06

(32)(31) DR-309636NInstructions for Filing Terminal Operator

Information Return (R. 01/07 01/06) 04/07 05/06

(33)(32) DR-309637Petroleum Carrier Information Return (R. 01/07

01/06)04/07 05/06

(34)(33) DR-309637NInstructions for Filing Petroleum Carrier

Information Return (R. 01/07 01/06)04/07 05/06

(35)(34) DR-309638Exporter Fuel Tax Return (R. 01/07 01/06)04/07 05/06

(36)(35) DR-309638NInstructions for Filing Exporter Fuel Tax Return

(R. 01/07 01/06)04/07 05/06

(37)(36) DR-309639Application for Return of Tax Paid on Undyed

Diesel Used for Off-Road or Other Exempt

Purposes (with Instructions) (R. 01/07 04/06)04/07 05/06

(38)(37) DR-309640Application for Refund of Tax Paid on Undyed

Diesel Consumed by Motor Coaches During Idle

Time in Florida (R. 01/07 01/06)04/07 05/06

(39)(38) DR-3096452007 2006 Refundable Portion of Local Option

and State Comprehensive Enhanced Transportation

System (SCETS) Tax (R. 01/07 01/06)04/07 05/06

(40)(39) DR-309660Application for Pollutant Tax Refund

(R. 01/07 04/06)04/07 05/06

Specific Authority 206.14(1), 206.59(1), 213.06(1) FS. Law Implemented 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.404, 206.43, 206.86, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943 FS. History-New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07.