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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12B. Miscellaneous Tax |
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12B-5. Tax On Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, And Natural Gas Fuel |
1(1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.
23(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website at floridarevenue.com; or, 2) calling the 54Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) 64writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
100Form Number
102Title
103Effective Date
105(2)
106DR-138
107Application for Fuel Tax Refund Agricultural, Aquacultural, Commercial Fishing or Commercial Aviation Purposes
120(121http://www.flrules.org/Gateway/reference.asp?No=Ref-11385123)
12401/20
125(3)
126DR-156
127Florida Fuel or Pollutants Tax Application
133(134https://www.flrules.org/Gateway/reference.asp?No=Ref-12320136)
13701/21
138(4)
139DR-156R
140Renewal Application for Florida Fuel/Pollutant License
146(147https://www.flrules.org/Gateway/reference.asp?No=Ref-12321149)
15001/21
151(5)
152DR-156T
153Florida Temporary Fuel Tax Application
158(159https://www.flrules.org/Gateway/reference.asp?No=Ref-12322161)
16201/21
163(6)
164DR-157
165Fuel or Pollutants Tax Surety Bond
171(172https://www.flrules.org/Gateway/reference.asp?No=Ref-12323174)
17501/21
176(7)
177DR-157A
178Assignment of Time Deposit
182(183https://www.flrules.org/Gateway/reference.asp?No=Ref-12324185)
18601/21
187(8)
188DR-157B
189Fuel or Pollutants Tax Cash Bond
195(196https://www.flrules.org/Gateway/reference.asp?No=Ref-12325198)
19901/21
200(9)
201DR-157W
202Bond Worksheet Instructions
205(206https://www.flrules.org/Gateway/reference.asp?No=Ref-16264208)
20901/24
210(10)
211DR-160
212Application for Fuel Tax Refund – Mass Transit System Users
222(223http://www.flrules.org/Gateway/reference.asp?No=Ref-11388225)
22601/20
227(11)
228DR-176
229Application for Air Carrier Fuel Tax License
236(237https://www.flrules.org/Gateway/reference.asp?No=Ref-14827239)
24001/23
241(12)
242DR-182
243Florida Air Carrier Fuel Tax Return (R. 01/23)
251(252http://www.flrules.org/Gateway/reference.asp?No=Ref-14828254)
25501/23
256(13)
257DR-185
258Application for Fuel Tax Refund Permit (R. 01/16)
266(267http://www.flrules.org/Gateway/reference.asp?No=Ref-06332269)
27001/16
271(14)
272DR-189
273Application for Fuel Tax Refund – Municipalities, Counties and School Districts
284(285http://www.flrules.org/Gateway/reference.asp?No=Ref-11389287)
28801/20
289(15)
290DR-190
291Application for Fuel Tax Refund – Non-Public Schools
299(300http://www.flrules.org/Gateway/reference.asp?No=Ref-11390302)
30301/20
304(16)
305DR-191
306Application for Aviation Fuel Tax Refund – Air Carriers
315(316http://www.flrules.org/Gateway/reference.asp?No=Ref-10800318)
31907/19
320(17)
321DR-904
322Pollutants Tax Return (R. 01/23)
327(328http://www.flrules.org/Gateway/reference.asp?No=Ref-14829330)
33101/23
332(18)
333DR-309631
334Terminal Supplier Fuel Tax Return
339(340http://www.flrules.org/Gateway/reference.asp?No=Ref-09850342)
34309/18
344(19)
345DR-309631N
346Instructions for Filing Terminal Supplier Fuel Tax Return
354(355http://www.flrules.org/Gateway/reference.asp?No=Ref-16266357)
35801/24
359(20)
360DR-309632
361Wholesaler/Importer Fuel Tax Return (R. 01/14)
367(368http://www.flrules.org/Gateway/reference.asp?No=Ref-03586370)
37101/14
372(21)
373DR-309632N
374Instructions for Filing Wholesaler/Importer Fuel Tax Return
381(382http://www.flrules.org/Gateway/reference.asp?No=Ref-16267384)
38501/24
386(22)
387DR-309633
388Mass Transit System Provider Fuel Tax Return (R. 01/13)
397(398http://www.flrules.org/Gateway/reference.asp?No=Ref-02134400)
40101/13
402(23)
403DR-309633N
404Instructions for Filing Mass Transit System Provider Fuel Tax Return
414(415http://www.flrules.org/Gateway/reference.asp?No=Ref-16268417)
41801/24
419(24)
420DR-309634
421Local Government User of Diesel Fuel Tax Return (R. 01/14)
431(432http://www.flrules.org/Gateway/reference.asp?No=Ref-03589434)
43501/14
436(25)
437DR-309634N
438Instructions for Filing Local Government User of Diesel Fuel Tax Return
449(R. 01/15)
451(452http://www.flrules.org/Gateway/reference.asp?No=Ref-16269454)
45501/24
456(26)
457DR-309635
458Blender Fuel Tax Return (R. 01/14)
464(465http://www.flrules.org/Gateway/reference.asp?No=Ref-03591467)
46801/14
469(27)
470DR-309635N
471Instructions for Filing Blender Fuel Tax Return
478(479http://www.flrules.org/Gateway/reference.asp?No=Ref-16270481)
48201/24
483(28)
484DR-309636
485Terminal Operator Information Return (R. 01/14)
491(492http://www.flrules.org/Gateway/reference.asp?No=Ref-03593494)
49501/14
496(29)
497DR-309636N
498Instructions for Filing Terminal Operator Information Return
505(506http://www.flrules.org/Gateway/reference.asp?No=Ref-16271508)
50901/24
510(30)
511DR-309637
512Petroleum Carrier Information Return (R. 01/13)
518(519http://www.flrules.org/Gateway/reference.asp?No=Ref-02142521)
52201/13
523(31)
524DR-309637N
525Instructions for Filing Petroleum Carrier Information Return
532(533http://www.flrules.org/Gateway/reference.asp?No=Ref-16272535)
53601/24
537(32)
538DR-309638
539Exporter Fuel Tax Return (R. 01/14)
545(546http://www.flrules.org/Gateway/reference.asp?No=Ref-03596548)
54901/14
550(33)
551DR-309638N
552Instructions for Filing Exporter Fuel Tax Return
559(560http://www.flrules.org/Gateway/reference.asp?No=Ref-16273562)
56301/24
564(34)
565DR-309639
566Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes (with instructions) (R. 01/13)
586(587http://www.flrules.org/Gateway/reference.asp?No=Ref-02146589)
59001/13
591(35)
592DR-309640
593Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida (R. 01/13)
613(614http://www.flrules.org/Gateway/reference.asp?No=Ref-02147616)
61701/13
618(36)
619DR-309660
620Application for Pollutants Tax Refund
625(626http://www.flrules.org/Gateway/reference.asp?No=Ref-11391628)
62901/20
630(37)
631DR-309652
632Motor Fuel Taxes XML User Guide for e-File Developers and Transmitters
643(644http://www.flrules.org/Gateway/reference.asp?No=Ref-10801646)
64707/19
648Rulemaking Authority 650206.14(1), 651206.485(1), 652206.59(1), 653213.06(1), 654213.755(8) FS. 656Law Implemented 658119.071(5), 659206.02, 660206.021, 661206.022, 662206.025, 663206.026, 664206.027, 665206.028, 666206.05, 667206.055, 668206.06, 669206.095, 670206.11, 671206.404, 672206.41, 673206.416, 674206.43, 675206.44, 676206.485, 677206.86, 678206.874, 679206.8745, 680206.90, 681206.91, 682206.92, 683206.9835, 684206.9865, 685206.9931, 686206.9942, 687206.9943, 688212.0501, 689213.255, 690213.755 FS. 692History–New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09, 4-14-09, 6-1-09, 6-1-09(5), 1-11-10, 7-28-10, 1-12-11, 7-20-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 7-28-15, 1-11-16, 1-10-17, 1-17-18, 9-17-18, 1-8-19, 7-8-19, 71912-12-19, 4-16-20, 1-1-21, 5-23-22, 1-1-23, 1-1-24725.
Historical Versions(27)
Select effective date to view different version.Related Statutes:
- 119.071, F.S.
- 206.02, F.S.
- 206.021, F.S.
- 206.022, F.S.
- 206.025, F.S.
- 206.026, F.S.
- 206.027, F.S.
- 206.028, F.S.
- 206.05, F.S.
- 206.055, F.S.
- 206.06, F.S.
- 206.095, F.S.
- 206.11, F.S.
- 206.14, F.S.
- 206.404, F.S.
- 206.41, F.S.
- 206.416, F.S.
- 206.43, F.S.
- 206.44, F.S.
- 206.485, F.S.
- 206.59, F.S.
- 206.86, F.S.
- 206.874, F.S.
- 206.8745, F.S.
- 206.90, F.S.
- 206.91, F.S.
- 206.92, F.S.
- 206.9835, F.S.
- 206.9865, F.S.
- 206.9931, F.S.
- 206.9942, F.S.
- 206.9943, F.S.
- 212.0501, F.S.
- 213.06, F.S.
- 213.255, F.S.
- 213.755, F.S.