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Petroleum Carrier

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 getting 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.

Filing Returns

Licensed petroleum carriers must file a Petroleum Carrier Information Return (Form DR-309637) electronically. This return provides the state with a record of all petroleum and biofuel products moved by truck, rail, pipeline, barge, ship, or other conveyance. Florida law imposes a $5,000 penalty for each month a taxpayer files a paper return.

You must enroll for e-Services before you can file and pay electronically. Find out more about e-Services requirements and options. Once you are enrolled, you may file electronically.

The Department must receive a return by the 20^th day of the month following the collection period. Download Instructions for Filing Petroleum Carrier Information Return (Form DR-309637N). Taxpayers who pay electronically can download a payment due date calendar (Form DR-659).

Tips for Electronic Filing

Manifest – Keyed and imported data will be reviewed for filing errors. Errors will be identified as a critical error or a warning message. You must correct critical errors before you can file your return. Warning messages will not prevent you from filing a return, but you should correct them before submitting your next return. View a list of error/warning messages and codes for petroleum carriers.

Importing Files – The web application allows you to manually key or import schedule information. See import file specifications for instructions. If you have questions about importing schedule detail, contact e-Services@dor.state.fl.us. Include the license type in your e-mail subject line.

Confirmation – Once you have successfully submitted the return and payment, you will get a confirmation number and a list of filing errors (if any). Keep a copy for your records.

Training:

• View a tutorial on how to manually enter data into the web application [Adobe Flash Player required].
• View a tutorial on how to import data into the web application [Adobe Flash Player required].
• View a demo of the web application allows you to enter test data, identify potential filing errors, and create a sample return.

Get answers to frequently asked questions.