Free DR-145X - Florida

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

Oil Production Monthly Amended Tax Return

DR-145X R. 08/08
Rule 12B-7.008 Florida Administrative Code Effective 01/09

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

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Certificate # FEIN

: :

Applied Period :
DOR UsE Only
POsTMARk OR hAnD DElIvERy DATE

Tax Due with Return Calculation

Complete Return schedules First

1. Gross Tax Due (Enter the sum of Line 6, Schedule I plus Line 6, Schedule II plus Line 2, Schedule III on Page 2) ........................................................................................................... $ 2. DOR Credit Memo Issued (attach original credit memo)......................................................... $ 3. Total Tax Due .............................................................................................................. $ 4. Penalty ........................................................................................................................ $ 5. Interest ........................................................................................................................ $ 6. Total Due with Return ................................................................................................ $ 7. Credited....................................................................................................................... $ 8. Refunded..................................................................................................................... $
Under penalties of perjury, I declare that I have read the foregoing and the facts stated in it are true.

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US DOLLARS

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Date Date

CENTS

___________________________________________________________________________________________________________________________________________
Signature of officer Title Phone number Phone number

___________________________________________________________________________________________________________________________________________
Signature of preparer

Do Not Detach Coupon

Address of preparer

Oil Production Monthly Tax Return

DR-145X 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

Total amount due from Line 6 Total credit from Line 7 Total refund from Line 8
Enter FEIN if not pre-printed

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US DOLLARS

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CENTS

FEIN

Do Not Write in the Space Below

DR-145X

9100 0 99999999 0052037049 6 3999999999 0000 2

DR-145X R. 08/08 Page 2

Applied Period: _____________________ sChEDUlE I - Ordinary Oil Production (8%)
PrEvioUSly rEPorTED County Name Production Taxable Taxable Barrels value (from DR-145, (from DR-145, Schedule I, line 3) Schedule I, line 5) Tax Due (value x rate) Production Taxable Barrels AmEnDED Taxable value Tax Due Production Taxable Barrels nET CHAngE Taxable value net Tax Due/Credit

1. 2. 3. 4. 5. 6. Total Ordinary Oil net Tax Due/Credit

sChEDUlE II - small Well / Tertiary Oil Production (5%)
PrEvioUSly rEPorTED County Name Production Taxable Tax Taxable Barrels value Due (from DR-145, (from DR-145, (value x rate) Schedule II, line 11) Schedule II, line 13) Production Taxable AmEnDED Taxable value Barrels Tax Due Production Taxable Barrels nET CHAngE Taxable value net Tax Due/Credit

1. 2. 3. 4. 5. 6. Total small Well/Tertiary Oil net Tax Due/Credit

sChEDUlE III - Escaped Oil (12.5%)
PrEvioUSly rEPorTED (from DR-145 line 17) AmEnDED nET CHAngE

gross value

gross value

gross Change
in value

net Tax Due/Credit

2. Total Escaped Oil net Tax Due/Credit

DR-145X R. 08/08 Page 3

Instructions for Filing Amended Oil Production Monthly Tax Return
General Instructions Use this form (DR-145X) to amend the amounts previously reported on the Oil Production Monthly Tax Return (DR-145). A separate return is required for each applied period that you amend. 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. An amended return is due when there are changes to the oil production figures or errors in the calculations submitted with the original monthly return. An amended return must be filed if there are corrections to be made to tax returns that were submitted within three (3) years before the date the error was discovered. A claim for refund or credit must be filed within three (3) years after the date the tax was paid. Late filing of amended monthly return (delinquency penalty): If you amend your return to report production that results in additional tax due, a delinquent penalty of 10% of that tax due will be assessed for each month, or portion of a month 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. 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-145X R. 08/08 Page 4

Instructions for Completing an Amended Return
Enter name, Address, FEIn and Applied Period: Enter your name, address, FEin, and period being amended on the front of the form. Also, enter the period at the top of Page 2. Complete schedules I, II, and III: On Page 2, enter the amounts of production, taxable value, and tax due as previously reported on the original return or last amended return for the month. Separate lines are required for each county of production. For Schedules I and II, if amended returns have already been filed for this month, enter the totals of the original returns and the net changes previously reported on amended returns. next, enter the amended amounts of production, taxable value, and tax due for the amended period. Then, enter the difference between the previously reported amounts and the amended amounts to show the net change. Complete the front of return: line 1 Carry forward to Page 1, Line 1, the net change in tax due reported on Schedules i, ii, and/or III. Enter the amount of any outstanding credit memos issued by the Department of revenue. You must attach the original credit memos to the back of this return. Subtract line 1, Page 1, from line 2, Page 1, and enter the result. line 4. Calculate penalty if your amended return was not timely filed. The penalty rate is 10 percent per month, or portion of a month, not to exceed 50 percent of the tax due. Then, multiply the total due on Page 1, line 3, by the penalty rate. 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"). Add Line 3, plus Line 4, plus Line 5, from Page 1, and enter the result. If the result is an overpayment, you may choose to have a credit memo issued or a refund of the overpayment. We will pay interest on refunds if the overpayment of tax 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.

line 5

line 6

line 2

line 3

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.