Current through Reg. 50, No. 187; September 24, 2024
(1) Scope. This rule addresses requirements
for the electronic submission of information used by the Department to track
the movement of any product defined as a motor, diesel, or aviation fuel that
has been received, disbursed, delivered, imported, exported, or moved in any
manner within Florida by a licensed fuel dealer. This rule applies to licensed
terminal suppliers, terminal operators, wholesalers, importers, petroleum
carriers, exporters, and blenders.
(2) Electronic filing and data format.
Returns must be filed electronically in the correct format, include all
reportable transactions, and contain accurate information from source records
such as bills of lading, delivery tickets, or invoices. The filing method and
format for returns are dependent on the type of fuel license issued by the
Department.
(a) Terminal suppliers and
terminal operators must file returns using Extensible Markup Language (XML), as
provided in Form DR-309652, Motor Fuel Taxes XML User Guide for eFile
Developers and Transmitters, incorporated by reference in Rule
12B-5.150, F.A.C. Instructions
for how to electronically file returns can be found in the following forms,
incorporated by reference in Rule
12B-5.150, F.A.C.:
1. Form DR-309631N - Instructions for Filing
Terminal Supplier Fuel Tax Return
2. Form DR-309636N - Instructions for Filing
Terminal Operator Information Return
(b) Wholesalers, importers, petroleum
carriers, exporters, and blenders must file returns through the Department's
eServices website by manually entering data or importing comma-delimited (CSV)
or fixed-length text (flat) files. Instructions for how to electronically file
returns can be found in the following forms, incorporated by reference in Rule
12B-5.150:
1. Form DR-309632N - Instructions for Filing
Wholesaler/Importer Fuel Tax Return
2. Form DR-309635N - Instructions for Filing
Blender Fuel Tax Return
3. Form
DR-309637N - Instructions for Filing Petroleum Carrier Information
Return
4. Form DR-309638N -
Instructions for Filing Exporter Fuel Tax Return
(3) Data elements required on fuel tax
returns
(a) Fuel tax returns filed with the
Department must be complete and include all information within a data element.
This information is provided on a schedule and is used to validate the correct
amount of taxes are collected and distributed to the appropriate
jurisdiction.
(b) The data elements
on fuel tax return schedules must be correct and adhere to the submission
requirements provided in the filing instructions for each type of fuel tax
return. The information required within each data element may be found on a
bill of lading, invoice, or delivery ticket.
(c) The following is a list of data elements
that are included on a fuel tax return.
1.
Federal employer identification number (FEIN) of the carrier transporting the
product
2. FEIN of the person
hiring the carrier
3. Mode of
transportation
4. Point of origin
or destination of the fuel
5.
Delivered to address
6.
Purchaser/seller/terminal supplier FEIN
7. Date shipped, received, or
delivered
8. Document
number
9. Net
gallons
(4)
Penalties for failure to meet submission requirements.
(a) Any person who fails to file
electronically, fails to file a return in the proper format or who submits
erroneous information within a data element will be notified by the Department
in writing. Erroneous information may be identified using statistical sampling,
nonstatistical sampling, or by a detailed audit.
1. Written notification for invalid federal
employer identification numbers (FEINs), modes of transportation, points of
origin, or points of destination will include a detailed description of the
error and a separate listing of the information within each data element that
was incorrect.
2. Written
notification for invalid document numbers, dates, or net gallons will include
an explanation of why the data is not correct and include examples.
3. The written notification for omitted
transactions will include a generic statement that certain transactions were
not included on the Florida tax return. A list of the missing transactions or a
copy of the inventory reconciliation calculation, identifying gains or losses
over tolerance, will be attached to the written
notification.
(b) Each
person will have three months from the date of notification to correct
identified errors. After the three-month period ends, a penalty of $5, 000 will
be imposed each month the identified errors remain
uncorrected.
Rulemaking Authority
206.485(1),
213.06(1) FS.
Law Implemented 206.08,
206.09,
206.095,
206.48,
206.485
FS.
New 5-23-22.
