Fla. Admin. Code » Department of Revenue > 12B — Miscellaneous Tax > Chapter 12B-5 — TAX ON MOTOR FUELS, DIESEL FUELS, POLLUTANTS, AND NATURAL GAS FUEL
Florida Administrative Code

Fla. Admin. Code R. 12B-5.150 (2026)

Public Use Forms

✓ F.A.C. as crawled Sept. 2026 (latest rule effective Sept. 9, 2026)
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(1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.

(b) Copies of these forms are available, without cost, by: 1) downloading the form from the Department’s website at floridarevenue.com; or, 2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) writing 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 711, 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).


Form Number

Title

Effective Date

(2)

DR-156

Florida Fuel or Pollutants Tax Application

(https://flrules.org/Gateway/reference.asp?No=Ref-18774)

01/26

(3)

DR-156R

Renewal Application for Florida Fuel or Pollutants License

(https://flrules.org/Gateway/reference.asp?No=Ref-18775)

01/26

(4)

DR-156T

Florida Temporary Fuel Tax Application

(https://www.flrules.org/Gateway/reference.asp?No=Ref-12322)

01/21

(5)

DR-157

Fuel or Pollutants Tax Surety Bond

(https://flrules.org/Gateway/reference.asp?No=Ref-18776)

01/26

(6)

DR-157A

Assignment of Time Deposit

(https://flrules.org/Gateway/reference.asp?No=Ref-18777)

01/26

(7)

DR-157B

Fuel or Pollutants Tax Cash Bond

(https://flrules.org/Gateway/reference.asp?No=Ref-18778)

01/26

(8)

DR-157W

Bond Worksheet Instructions

(https://flrules.org/Gateway/reference.asp?No=Ref-18779)

01/26

(9)

DR-160

Application for Fuel Tax Refund – Mass Transit System Users

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11388)

01/20

(10)

DR-185

Application for Fuel Tax Refund Permit (R. 01/16)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06332)

01/16

(11)

DR-189

Application for Fuel Tax Refund – Municipalities, Counties and School Districts

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11389)

01/20

(12)

DR-190

Application for Fuel Tax Refund – Non-Public Schools

(http://www.flrules.org/Gateway/reference.asp?No=Ref-11390)

01/20

(13)

DR-904

Pollutants Tax Return (R. 01/23)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14829)

01/23

(14)

DR-309631

Terminal Supplier Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18780)

01/26

(15)

DR-309631N

Instructions for Filing Terminal Supplier Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18781)

01/26

(16)

DR-309632

Wholesaler/Importer Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18782)

01/26

(17)

DR-309632N

Instructions for Filing Wholesaler/Importer Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18783)

01/26

(18)

DR-309633

Mass Transit System Provider Fuel Tax Return (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-02134)

01/13

(19)

DR-309633N

Instructions for Filing Mass Transit System Provider Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18784)

01/26

(20)

DR-309634

Local Government User of Diesel Fuel Tax Return (R. 01/14)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03589)

01/14

(21)

DR-309634N

Instructions for Filing Local Government User of Diesel Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18785)

01/26

(22)

DR-309635

Blender Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18786)

01/26

(23)

DR-309635N

Instructions for Filing Blender Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18787)

01/26

(24)

DR-309636

Terminal Operator Information Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18788)

01/26

(25)

DR-309636N

Instructions for Filing Terminal Operator Information Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18789)

01/26

(26)

DR-309637

Petroleum Carrier Information Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18790)

01/26

(27)

DR-309637N

Instructions for Filing Petroleum Carrier Information Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18791)

01/26

(28)

DR-309638

Exporter Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18792)

01/26

(29)

DR-309638N

Instructions for Filing Exporter Fuel Tax Return

(http://flrules.org/Gateway/reference.asp?No=Ref-18793)

01/26

(30)

DR-309639

Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road or Other Exempt Purposes (with instructions) (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-02146)

01/13

(31)

DR-309640

Application for Refund of Tax Paid on Undyed Diesel Consumed by Motor Coaches During Idle Time in Florida (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-02147)

01/13

(32)

DR-309652

Motor Fuel Taxes XML User Guide for eFile Developers and Transmitters

(http://www.flrules.org/Gateway/reference.asp?No=Ref-10801)

07/19

(33)

DR-309653

Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications-Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier Fuel Tax Returns

(http://flrules.org/Gateway/reference.asp?No=Ref-18794)

01/26

(34)

DR-309654

Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications-Mass Transit System Provider and Local Government User of Diesel Fuel Tax Returns

(http://flrules.org/Gateway/reference.asp?No=Ref-18795)

01/26

(35)

DR-309660

Application for Pollutants Tax Refund

(http://flrules.org/Gateway/reference.asp?No=Ref-11391)

01/20

Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8) FS. Law Implemented 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755 FS. History–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, 12-12-19, 4-16-20, 1-1-21, 5-23-22, 1-1-23, 1-1-24, 1-25-26, Technical Change 2-25-26.

Effective: 1/25/2026.