5879769, 12B-7.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 5879769

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

SEVERANCE TAXES, FEES, AND SURCHARGES

Overview

RULE:

12B-7.008	Public Use Forms
12B-7.026	Public Use Forms
12B-7.031	Public Use Forms

PURPOSE:

Effective July 1, 2008, Section 2, Chapter 2008-150, Laws of Florida, imposes a surcharge of $1.38 per ton on the production of phosphate rock in Florida. The tax returns for remitting the taxes imposed on the severance of solid minerals, phosphate rock, or heavy minerals (Forms DR-142 and DR-142ES) have been revised to provide for the reporting of the new surcharge.
The purpose of the proposed amendments to this rule chapter is to adopt the proposed changes to the Department’s tax returns that are necessary to report the new surcharge (Forms DR-142 and DR-142ES) and to clarify, simplify, and update tax returns and instructions used to report the taxes imposed on the production of oil, gas, and sulfur in Florida (Forms DR-144, DR-144ES, DR-145, and DR-145X).
In addition, changes to the rule chapter are necessary to update the information on how to obtain copies of tax returns used to report the severance taxes, surcharges, and fees from the Department.

SUBJECT:

The subject area of the workshop is: (1) the reporting and remitting of the surcharge of $1.38 per ton on the production of phosphate rock in Florida imposed by Section 2, Chapter 2008-150, L.O.F.; and (2) the proposed changes to the Department's existing tax returns and instructions used for reporting Florida's severance taxes.

RULEMAKING AUTHORITY:

211.075(2), 211.125(1), 211.33(6), 213.06(1), 373.41492(4)(b) FS.

LAW:

92.525(1)(b), (2), (3), (4), 211.026, 211.075, 211.076, 212.11(1)(b), 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.33, 212.11(1)(b), 212.12(2), 212.17(1)(c), 213.235(2), 213.37, 213.755(1), 373.41492 FS.

PRINT PUBLISH DATE:

7/18/2008 Vol. 34/29

RELATED STATUTES
AND LAWS:

211.075(2), 211.125(1), 211.33(6), 213.06(1), 373.41492(4)(b) FS., 92.525(1)(b), (2), (3), (4), 211.026, 211.075, 211.076, 212.11(1)(b), 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.33, 212.11(1)(b), 212.12(2), 212.17(1)(c), 213.235(2), 213.37, 213.755(1), 373.41492 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12B-7.008&PDate=7/18/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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