Free DR-144/144ES - Florida

Mail to: Florida Department of Revenue 5050 W. Tennessee Street Tallahassee, Florida 32399-0150

Gas and Sulfur Production Quarterly Tax Return

DR-144 R. 08/08
DOR USE Only
POSTmaRk OR hanD DElIvERy DaTE



Check here if amending your return

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0 1

2 3 4 5 6 7 8 9

0123456789

Certificate No. :
name address City/St/ZIP

FEIN

:

Quarter Ending : Return Due By : Late After:

Tax Due with Return Calculation

Complete Return Schedules First

US DOLLARS

CENTS

11. Gross Tax Due: (from Lines 6 and 10) ............................................................................ $ 12. Payments and Other Credits: 12a. Estimated Tax Payments: ............................................................................... $ 12b. Other Credits (see instructions)............................................................................ $ 13. Total Tax Due: ......................................................................................................... $ 14. Penalty: ................................................................................................................... $ 15. Interest: ................................................................................................................... $ 16. Total Due with Return: ........................................................................................... $ 17. Credit: ...................................................................................................................... $ 18. Refund: ................................................................................................................... $
Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true.

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Date Date

___________________________________________________________________________________________________________________________________________
Signature of officer Title Phone number Phone number

___________________________________________________________________________________________________________________________________________
Signature of preparer Address of preparer

Do Not Detach Coupon

Gas and Sulfur Production Quarterly Tax Return

DR-144 R. 08/08

Enclose your payment coupon and check with your tax return to ensure your account is properly credited.
Quarter Ending

Return is due on or before the 25th of the second month following the end of the quarter.

M M D D Y Y

Enter name and address, if not pre-printed:



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Total amount due from Line 16 Total credit from Line 17 Total refund from Line 18
Enter FEIN if not pre-printed

name address City/St/ZIP

, , ,

US DOLLARS

, , ,

CENTS

FEIN

Do Not Write in the Space Below

DR-144

9100 0 20089999 0012037031 5 3999999999 0000 2

DR-144 R. 08/08 Page 2
Rule 12B-7.008 Florida administrative Code Effective 01/09

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DR-144 R. 08/08 Page 3

SChEDUlE I - Gas Production
1. Total volume produced

Month First Second Third First Second Third First Second Third First Second Third First Second Third First Second Third First Second Third First Second Third

COUNTy NAmE

COUNTy TOTALS

2. EXEmPTIONS 2a. Volume used on lease operations on the lease or unit where produced. 2b. Volume produced from new field wells completed after July 1, 1997. 2c. Volume produced from new wells, shutin wells or abandoned wells in existing field after July 1, 1997. 2d. Volume produced from deep wells, over 15,000 ft. 2e. Gas returned to horizon in the field where produced. 2f. Gas vented or flared into the atmosphere, not sold. 3. Taxable volume (line 1 minus line 2a, 2b, 2c, 2d, 2e, and 2f.) 4. 5. 6.

Enter total taxable volume of gas. (add County Totals, Line 3, for first, second and third months of quarter) Tax Rate Gross Tax Due

4. 5. 6.
per mcf

SChEDUlE II - Sulfur Production
7. Total tons produced
8. 9.

Month First Second Third

COUNTy NAmE

COUNTy TOTALS

Enter total tons produced. (add County Totals, Line 7, for first, second and third months of quarter) Tax Rate

8. 9. 10.
per ton

10. Gross Tax Due

SChEDUlE III - Royalty Information for State lands
Enter the average monthly unit value of gas and sulfur produced each month during the quarter if royalties are due for state owned land.

Unit Value Value of gas per thousand cubic Feet (mcf) Value of sulfur per ton Natural gas liquids per barrel

Month 1

Month 2

Month 3

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DR-144 R. 08/08 Page 4

DR-144 R. 08/08 Page 5

Instructions for Filing the Gas and Sulfur Production Quarterly Tax Return
Who must file a return? Every producer of gas and sulfur in Florida must file a quarterly tax return. Producers must file a return even if no tax is due. "Producer" means "any person who owns, controls, manages, or leases oil or gas property, or oil or gas wells; or any person who produces in any manner any taxable product." "Producer" also includes "any person owning any royalty or other interest in any taxable product (consistent with gas and sulfur production) or its value, whether the taxable product is produced by, or on behalf of, such person under a lease contract or otherwise." When is the return due? The quarterly return is due on or before the 25th of the second month following the end of each calendar quarter. (For example, the return for the third quarter, ending September 30, would be due on or before November 25.) If the due date falls on a Saturday, Sunday, or state or federal holiday, returns and payments will not be late if postmarked on the next business day. Late-filed returns are subject to penalty and interest. When must the tax be paid? Estimated tax must be paid in monthly installments (see Form DR-144ES). you must pay any balance due with the filing of this quarterly return on or before the due date of the return. Late filing of quarterly return (delinquency penalty): If the return and payment are late, a delinquent penalty of 10% of the tax due will be assessed for each month, or portion of a month that the return is late. The maximum penalty cannot exceed 50% of the tax due. A minimum penalty of $50 per month, or portion of a month, applies even if no tax is due; this penalty cannot exceed $300. A floating rate of interest applies to underpayments and late payments of tax. We update the rate January 1 and July 1 of each year by using the formula established in Section 213.235, Florida Statutes. To obtain interest rates: · · Visit the Department's Internet site at www.myflorida.com/dor or Call Taxpayer Services, monday ­ Friday, 8:00 a.m. to 7:00 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115. Penalty for substantial underpayment: If your underpayment exceeds 35 percent of the total tax due, you will be subject to a "substantial underpayment" penalty of 30 percent of the underpayment. This will be in addition to other penalties and interest. Electronic Funds Transfer (EFT): Any taxpayer who paid more than $20,000 in severance taxes between July 1 and June 30 (the state's fiscal year) must send in their taxes by Electronic Funds Transfer (EFT) in the next calendar year. For more information on EFT requirements and procedures, visit our Internet site or contact Taxpayer Services (see "For Information and Forms" on reverse). amended returns: If you are filing an amended return, use a blank Form DR-144 and check the "amended" box on the front page. Enter your name, address, federal employer identification number (FEIN), and the taxable quarter of the amended return. Complete the entire return, showing the total production of gas and sulfur for the quarter covered by the amended return. On Line 12a, list the estimated payments made, and the payment (if any) made when the original return was filed. If Line 13 results in additional tax due, you must calculate penalties and interest from the original due date to the date of the amended return and payment. mail your completed return and payment to: FLORIDA DEPARTmENT OF REVENUE 5050 W TENNESSEE ST TALLAHASSEE FL 32399-0150 Schedule I: Complete this schedule if you are a producer of gas. "Gas" means "all natural gas, including casinghead gas, and all hydrocarbons not defined as oil. This excludes any hydrogen sulfide gas or sulfur contained, produced, or recovered from such hydrogen sulfide gas." you must specify the volume by thousand cubic feet (mcf) as produced by county. A "cubic foot" is defined as the volume of gas contained in one cubic foot of space at a base temperature of 60 degrees Fahrenheit and a base pressure of 14.65 pounds per square inch. Enter the county name where the gas is produced. Enter the total taxable volume on Line 4 and calculate the tax due using the printed tax rates. Schedule II: Complete this schedule if you are a producer of sulfur. "Sulfur" means "any sulfur produced or recovered from the hydrogen sulfide gas contained in oil or gas production." Enter the tons produced by county. Enter the county name where the sulfur is produced. Enter the total tons on Line 8 and calculate the tax due using the printed tax rate.

Underpayment of estimated tax: you must pay a penalty (at the rate of 20 percent per year) and interest (at a floating rate) on any underpayment of estimated tax. For more information, see Form DR-144ES.

DR-144 R. 08/08 Page 6

Instructions for Completing the Return
Schedule III: Complete this schedule if gas or sulfur royalties are due to the State of Florida for any production field on state-owned lands. Enter the average value per unit of production for each month during the quarter. Front page of return: Carry the totals forward from the schedules to Line 11. nOTE: If you are using a blank form that does not have the printed rates, you must contact the Department of Revenue to determine the applicable rates for the quarter you are filing. Tax rates are adjusted each year based on the producer price index. Enter the estimated payments on Line 12a. Enter the total of credit memos issued by the Department and the amount of overpayment carried forward from the prior quarter. Calculate the balance of tax due with the quarterly return by subtracting the payments and the credits from the tax due on Line 11. If this is a negative value (overpayment) you may apply this amount to the next estimated tax payment or apply for a refund. We will pay interest on refunds of this tax if the refund has not been paid or credited within 90 days of receipt of a complete application for refund. A complete application will contain documentation establishing the overpayment. Interest paid by the Department will be computed beginning on the 91st day based on a statutory floating interest rate that may not exceed 11 percent. If the return and payment are late, calculate the penalty and interest as previously instructed. Sign and date the return and mail it with your payment to: Florida Department of Revenue 5050 W. Tennessee St. Tallahassee, FL 32399-0150. If your payment is made by EFT, check the box at the top of the form.

For Information and Forms
Information and forms are available on our Internet site at

www.myflorida.com/dor
To speak with a Department of Revenue representative, call Taxpayer Services, monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115. For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 1379 Blountstown Hwy Tallahassee FL 32304-2716

To receive forms by mail: · Order multiple copies of forms from our Internet site at www.myflorida.com/dor/forms or · Mail form requests to: Distribution Center Florida Department of Revenue 168A Blountstown Hwy Tallahassee FL 32304-3761 Department of Revenue service centers host educational seminars about Florida's taxes. To get a schedule of upcoming seminars or to register for one, · Visit us online at www.myflorida.com/dor or · Call the service center nearest you.

Office use only

M M D D Y Y

Florida Department of Revenue Declaration of Estimated Gas and Sulfur Production Tax
If typing, type through the boxes. (example)

*** Detach Coupon ***

DR-144ES R. 08/08

Installment #_____

you must write within the boxes. (example) 0 1 2 3 4 5 6 7 8 9 Write your numbers as shown and enter one number per box.

0123456789

FEIn
Quarter Ending

M M D D Y Y M M D D Y Y

name address City/St/ZIP

Applied Month

Payment amount
(See reverse side)
US DOLLARS CENTS

make checks payable and mail to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0135

Do Not Write Below this Line

Check here if you transmitted funds electronically

9100 0 20089999 0012037033 3 3999999999 0000 2

Office use only

M M D D Y Y

Florida Department of Revenue Declaration of Estimated Gas and Sulfur Production Tax
If typing, type through the boxes. (example)

*** Detach Coupon ***



DR-144ES R. 08/08

Installment #_____

you must write within the boxes. (example) 0 1 2 3 4 5 6 7 8 9 Write your numbers as shown and enter one number per box.

0123456789

FEIn
Quarter Ending

M M D D Y Y M M D D Y Y

name address City/St/ZIP

Applied Month

Payment amount
(See reverse side)
US DOLLARS CENTS

make checks payable and mail to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0135

Do Not Write Below this Line

Check here if you transmitted funds electronically

9100 0 20089999 0012037033 3 3999999999 0000 2

Office use only

M M D D Y Y

Florida Department of Revenue Declaration of Estimated Gas and Sulfur Production Tax
If typing, type through the boxes. (example)

*** Detach Coupon ***



DR-144ES R. 08/08

Installment #_____

you must write within the boxes. (example) 0 1 2 3 4 5 6 7 8 9 Write your numbers as shown and enter one number per box.

0123456789

FEIn
Quarter Ending

M M D D Y Y M M D D Y Y

name address City/St/ZIP

Applied Month

Payment amount
(See reverse side)
US DOLLARS CENTS

make checks payable and mail to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0135

Do Not Write Below this Line

Check here if you transmitted funds electronically

9100 0 20089999 0012037033 3 3999999999 0000 2



Rule 12B-7.008 Florida administrative Code Effective 01/09

Gas

Sulfur

DR-144ES R. 08/08

1. Enter Previous Applied month's Production........................................................ 2. Enter Current Applied month's Tax Rate ............................................................. 3. Enter Total (multipy Line 1 by Line 2) .................................................................. 4. Enter Estimated Tax or Amended Estimated Tax for the Current Applied Month______________________ 5. Enter 90 Percent of Line 4 ................................................................................... ______________________ 6. Enter Amount of this Installment* ........................................................................ ______________________ 7. Enter Amount of Unused Overpayment Credit.................................................... ______________________ 8. Enter Amount of this Installment Payment (Line 6 minus Line 7) ........................ ______________________ (Enter amount on face of coupon) *NOTE: The amount on line 6 must equal or exceed the lesser of Line 3 or Line 5.

Rule 12B-7.008 Florida administrative Code Effective 01/09

Gas

Sulfur

DR-144ES R. 08/08

1. Enter Previous Applied month's Production........................................................ 2. Enter Current Applied month's Tax Rate ............................................................. 3. Enter Total (multipy Line 1 by Line 2) .................................................................. 4. Enter Estimated Tax or Amended Estimated Tax for the Current Applied Month______________________ 5. Enter 90 Percent of Line 4 ................................................................................... ______________________ 6. Enter Amount of this Installment* ........................................................................ ______________________ 7. Enter Amount of Unused Overpayment Credit.................................................... ______________________ 8. Enter Amount of this Installment Payment (Line 6 minus Line 7) ........................ ______________________ (Enter amount on face of coupon) *NOTE: The amount on line 6 must equal or exceed the lesser of Line 3 or Line 5.

Rule 12B-7.008 Florida administrative Code Effective 01/09

Gas

Sulfur

DR-144ES R. 08/08

1. Enter Previous Applied month's Production........................................................ 2. Enter Current Applied month's Tax Rate ............................................................. 3. Enter Total (multipy Line 1 by Line 2) .................................................................. 4. Enter Estimated Tax or Amended Estimated Tax for the Current Applied Month______________________ 5. Enter 90 Percent of Line 4 ................................................................................... ______________________ 6. Enter Amount of this Installment* ........................................................................ ______________________ 7. Enter Amount of Unused Overpayment Credit.................................................... ______________________ 8. Enter Amount of this Installment Payment (Line 6 minus Line 7) ........................ ______________________ (Enter amount on face of coupon) *NOTE: The amount on line 6 must equal or exceed the lesser of Line 3 or Line 5.

DR-144ES R. 08/08 Page 9

Instructions for Filing the Declaration of Estimated Gas and Sulfur Production Tax
Who must file a declaration of estimated tax? Every producer severing gas or sulfur and subject to tax must file a monthly declaration of estimated tax. "Producer" means "any person who owns, controls, manages, or leases oil or gas property, or oil or gas wells; or any person who produces in any manner any taxable product." "Producer" also includes "any person owning any royalty or other interest in any taxable product (consistent with gas and sulfur production) or its value, whether the taxable product is produced by, or on behalf of, such person under a lease contract or otherwise." When is the declaration due? A declaration of estimated tax must be filed on or before the 25th day of the month following each month production occurred. If the due date falls on a Saturday, Sunday, or state or federal holiday, the declaration will not be late if it is postmarked on the next business day. [For example, the declaration for January 2008 (current applied month) is due on or before February 25, 2008.] The day we receive your payment or filing (or the postmark date if mailed), determines the timeliness of payment or filing. how do I calculate my estimated tax payment amounts? Estimated tax means the amount the taxpayer estimates to be the tax due for the current month. The estimate may be based on current production figures or on the previous month's production multiplied by the current month's rate (if current production figures are unavailable). To avoid penalties for underestimating tax due, the taxpayer must pay at least 90 percent of the actual tax due for the current month or an amount equal to the previous month's production multiplied by the current month's rate, whichever is less. Complete the back of Form DR-144ES to calculate the estimated payment amount due. Enter the tax due based on the previous month's production. Enter the tax due on the estimated production for the current month. Calculate 90 percent of the current month's estimated tax. Enter the amount of the estimated payment. For example, if you are calculating the estimate for the month of July 2008 (current month), which is due on or before August 25, 2008, you should first look at June 2008 (previous month's production). On Line 1, enter the previous month's production for June 2008. On Line 2, enter the current month's tax rate. multiply Line 1 by Line 2 and enter the total on Line 3. On Line 5, enter 90 percent of the amount on Line 4. If you do not have final figures and are unsure of the amount of production in July 2008, you should enter on Line 6 the total amount from Line 3 to ensure that a penalty is not assessed for underestimating. If you do have final figures and are sure of the amount of production in July 2008, you may send in 90 percent of the current month's tax due and you will not incur a penalty for underestimating. Filing of quarterly return: A quarterly return (Form DR-144) is due on or before the 25th of the second month following the calendar quarter. We will mail quarterly returns with current tax rates to you during the second month of each quarter. Electronic Funds Transfer (EFT): Any taxpayer who paid more than $20,000 in severance taxes between July 1 and June 30 (the state's fiscal year) must send in their taxes by EFT in the following calendar year. For more information about EFT requirements and procedures, visit our Internet site or contact Taxpayer Services (see "For Information and Forms" on reverse).

DR-144ES R. 08/08 Page 10

Instructions (continued)
Underpayment of estimated tax: An underpayment of estimated tax occurs if the monthly estimated payment is less than 90 percent of the tax determined to be due for the month, and less than the previous applied month's production multiplied by the current applied month's rate. Penalty at the rate of 20 percent per year is due on the amount of any underpayment of estimated tax. Interest is also due on any underpayment of estimated tax, calculated from the due date to the date of payment. A floating rate of interest applies to underpayments and late payments of tax. We update the rate January 1 and July 1 of each year by using the formula established in section 213.235, Florida Statutes. To obtain interest rates, visit our Internet site or contact Taxpayer Services (see "For Information and Forms"). Payment coupons Complete Lines 1 through 8 on the back of the coupon., Enter the amount from Line 8 on the front of the coupon. make sure the name, address, installment number, FEIN, and taxable year are correct. Type or print them if you are using a blank form. If your payment is made electronically, be sure to check the EFT box. mail each coupon and payment to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0150

For Information and Forms
Information and forms are available on our Internet site at

www.myflorida.com/dor
To speak with a Department of Revenue representative, call Taxpayer Services, monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115. For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 1379 Blountstown Hwy Tallahassee FL 32304-2716

To receive forms by mail: · Order multiple copies of forms from our Internet site at www.myflorida.com/dor/forms or · Mail form requests to: Distribution Center Florida Department of Revenue 168A Blountstown Hwy Tallahassee FL 32304-3761 Department of Revenue service centers host educational seminars about Florida's taxes. To get a schedule of upcoming seminars or to register for one, · Visit us online at www.myflorida.com/dor or · Call the service center nearest you.