Free DR-145 - Florida

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

Oil Production Monthly Tax Return

DR-145 R. 08/08 Page 1

Use black ink. Example A - Handwritten Example B - Typed

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Certificate # FEIN Applied Period

: : :

Return Due Date :
DOR use Only
POsTMaRk OR hanD DeliveRy DaTe

Tax Due with Return Calculation

Complete Return schedules First
US DOLLARS CENTS

1. Gross Tax Due (Enter the sum of Line 8 plus Line 16 plus Line 19 from Page 3) ................................... $ 2. DOR Credit Memo issued (attach original credit memo)....................................................... $ 3. Total Tax Due ............................................................................................................ $ 4. Penalty ...................................................................................................................... $ 5. interest ...................................................................................................................... $ 6. Total Due with Return ............................................................................................. $

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Date Date

under penalties of perjury, i declare that i have read the foregoing and the facts stated in it are true. ___________________________________________________________________________________________________________________________________________
Signature of officer Title Phone number Phone number

___________________________________________________________________________________________________________________________________________
Signature of preparer Address of preparer

Do Not Detach Coupon

Oil Production Monthly Tax Return
Return is due on the 25th of the following month
Total amount due from Line 6
Enter FEIN if not pre-printed

DR-145 R. 08/08

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

M M D D Y Y

Enter name and address, if not pre-printed:



Check here if you transmitted funds electronically

,

US DOLLARS

,

CENTS

FEIN

Do Not Write in the Space Below

DR-145

9100 0 20089999 0052037031 7 3999999999 0000 2

DR-145 R. 08/08 Page 2
Rule 12B-7.008 Florida administrative Code effective 01/09

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Internet Address: www.myflorida.com/dor

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DR-145 R. 08/08 Page 3

sCheDule i - Ordinary Oil Production (8%)
COUNTY NAME
1. Total Barrels Produced 2. EXEMPTIONS 2a. Barrels used in lease operations on the lease or unit where produced. 2b. Barrels produced from new field wells completed after July 1, 1997. 2c. Barrels produced from new wells, shut-in wells or abandoned wells in existing field after July 1, 1997. 2d. Barrels produced from deep wells, over 15,000 ft. 3. Taxable Barrels (line 1 minus line 2a, 2b, 2c, and 2d) 4. Value Per Barrel 5. Taxable Value (line 3 times line 4)

COUNTY TOTALS

6. 7. 8.

enter total Taxable value (line 5) for all counties. Tax Rate Gross Tax Due (multiply line 6 times line 7)

$
8% of value

$
COUNTY NAME COUNTY TOTALS

sCheDule ii - small Well / Tertiary Oil Production (5%)

9. Total Barrels Produced 10. EXEMPTIONS 10a. Barrels used in lease operations on the lease or unit where produced. 10b. Barrels produced from new field wells completed after July 1, 1997. 10c. Barrels produced from new wells, shutin wells or abandoned wells in existing field after July 1, 1997. 10d. Barrels produced from deep wells, over 15,000 ft. 11. Taxable Barrels (line 1 minus line 10a, 10b, 10c, and 10d) 12. Value Per Barrel 13. Taxable Value (line 11 times line 12)

14. enter total Taxable value (line 13) for all counties. 15. Tax Rate 16. Gross Tax Due (multiply line 14 times line 15)

$
5% of value

$ $
12.5% of value

sCheDule iii - escaped Oil
17. Gross value of any escaped Oil (number of barrels mutiplied by value per barrel). 18. Tax Rate 19. Gross Tax Due (multiply line 17 times line 18)

$

DR-145 R. 08/08 Page 4

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DR-145 R. 08/08 Page 5

instructions for Filing Oil Production Monthly Tax Return
Who must file a return? Every producer of oil in Florida must file a monthly 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 oil products." "Producer" also includes "any person owning any royalty or other interest in any taxable product (consistent with oil 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 monthly return is due on or before the 25th of the month following the month production occurred. 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. Late filing of monthly return (delinquency penalty): If your return and payment are late, a delinquent penalty of 10% of any 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.

electronic funds transfer (eFT): Any taxpayer who paid more than $20,000 in severance taxes between July 1 and June 30 of the state's previous 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. amended returns: If you are filing an amended return, use the Oil Production Monthly Amended Tax Return (Form DR-145X). Do not resubmit a Form DR-145. Where to mail the return: Mail your completed return 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 5050 W Tennessee St Bldg L Tallahassee FL 32399-0112

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.

DR-145 R. 08/08 Page 6

instructions for Completing the Return
schedule i: Complete this schedule to report production of ordinary oil subject to the 8 percent tax rate. "Ordinary oil" includes all oil that does not qualify as tertiary oil or small well oil. For each county, in separate columns, enter the gross production, exemptions, and value per barrel. Calculate the taxable barrels for each county and enter the result on Page 3, Line 3, of Schedule I. Multiply the taxable barrels by the value per barrel and enter the result on Page 3, Line 5, of Schedule I. Add each taxable value listed on Page 3, Line 5, of Schedule I and enter the result on Page 3, Line 6, of Schedule I. Multiply the total taxable value by the tax rate (8%) and enter the result on Page 3, Line 8, of Schedule I (Gross Tax Due). schedule ii: For each county, in separate columns, enter the gross production, exemptions, and value per barrel. Calculate the taxable barrels for each county and enter the result on Page 3, Line 11, of Schedule II. Multiply the taxable barrels by the value per barrel and enter the result on Page 3, Line 13, of Schedule II. Add each taxable value listed on Page 3, Line 13, of Schedule II and enter the result on Page 3, Line 14, of Schedule II. Multiply the total taxable value by the tax rate (5%) and enter the result on Page 3, Line 16, of Schedule II (Gross Tax Due). schedule iii: Complete this schedule to report any escaped oil subject to the 12.5% tax rate. Enter the gross value of any escaped oil by multiplying the number of barrels by the value per barrel. Multiply the Gross Value listed on Page 3, Schedule III, Line 17, by the tax rate (12.5%) reported on page 3, Schedule III, Line 18, and enter the result on Page 3, Line 19, Schedule III (Gross Tax Due). Front page of return: Add Line 8, plus Line16, plus Line 19, on Page 3, and carry the result (Gross Tax Due) to Page 1, Line 1, of the return. If the return and payment are late, calculate and add penalty and interest. To calculate interest, multiply the daily interest factor times Line 3 (Total Tax Due), times the number of days late. See instructions on Page 5. Sign and date the return and mail it with your payment to: Florida Department of Revenue 5050 W. Tennessee Street Tallahassee, FL 32399-0150 If your payment is made by EFT, be sure to check the EFT box.