Petroleum carriers are common, contract, or private carriers who transport petroleum products by truck, rail, pipeline, barge, ship, or other conveyance in quantities of
500 gallons or more. Any person transporting fuel without first obtaining a license commits a first-degree misdemeanor.
A "carrier" is defined as every railroad company, pipeline company, water transportation company, private or common carrier, and any other person transporting motor or
diesel fuel, casinghead gasoline, natural gasoline, naphtha, or distillate for others, either in interstate or intrastate commerce, to points within Florida, or from a point
in Florida to a point outside the state.
Petroleum carriers must file the Petroleum Carrier Information Return (Form DR-309637) electronically. Instructions
) are available. You can file and pay fuel tax electronically using the
Department's free and secure File and Pay web page.
Returns and schedules are due on the 1st and late after the 20th day of the month following the collection period. If the 20th is a Saturday, Sunday, state holiday, or federal holiday, returns are timely if filed
electronically on the first business day following the 20th. A return must be filed for each collection period.
When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no
later than 5:00 p.m., ET, on the business day prior to the 20th to avoid penalty and interest. For a list of payment due dates, visit the Department's Forms and
Publications web page and select the current year Florida e-Services Calendar of Due Dates (Form DR-659) under the
Petroleum carriers are required to file electronically. Florida law imposes a monthly penalty of $5,000 for failing to file electronically.
If you do not file a complete return, including all schedules, a $200 penalty will be assessed.
Tips for Electronic Filing
Importing Files - The Motor Fuel Tax web page allows you to manually key or import schedule information. See the Import File Specifications for Flat File and Comma Delimited (CSV) for instructions. If
you have questions about importing schedule detail, contact e-Services@floridarevenue.com and include "Petroleum Carrier" in the subject line.
Confirmation - Once you have successfully submitted your return, you will receive a confirmation number and a list of filing errors (if any).
You should keep a copy for your records.
Manifest - Keyed and imported data will be reviewed for filing errors, identifying critical errors and compliance notices. Critical errors must be
corrected before you can file your return. Compliance notices will not prevent the Department from processing your return. However, compliance notices should be
reviewed to determine if a mistake was made on your return. Correct mistakes by filing a supplemental return prior to the due date of the return. View the
Petroleum Carrier Information Tax Return - Exceptions Code List