Florida Dept. of Revenue - Petroleum Carrier

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Petroleum Carrier

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.

File Return

Petroleum carriers must file the Petroleum Carrier Information Return (Form DR-309637) electronically. Instructions (Form DR-309637N PDF Icon ) are available. You can file and pay fuel tax electronically using the Department's free and secure eFile and Pay webpage.

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 the electronic payment deadlines, visit the Department's Forms and Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

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 webpage allows you to manually key or import schedule information. See the Motor Fuel Tax Import File Specifications for Comma Delimited (CSV) and Flat Files PDF Icon 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 Return - Exceptions Code List PDF Icon .

Training

View a demo of the Department's motor fuel tax application, where you can enter test data, identify potential filing errors, and create a sample return.