Rule: 12B-7.008 Prev   Up   Next

Rule Title: Public Use Forms
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
Division: Miscellaneous Tax
Chapter: SEVERANCE TAXES, FEES, AND SURCHARGES

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/1/2023
History Notes: Rulemaking Authority 211.075(2), (3), 213.06(1), 402.62(7)(b), 1002.395(12)(b), 1003.485(5)(b) FS. Law Implemented 211.02, 211.0251, 211.0252, 211.0253, 211.026, 211.06, 211.075, 211.076, 211.125, 213.255, 213.37, 213.755(1), 215.26, 402.62(5), 1002.395(5), 1003.485(3) FS. History–New 12-28-78, Formerly 12B-7.08, Amended 12-18-94, 5-4-03, 10-1-03, 11-6-07, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 5-9-13, 1-8-19, 5-23-22, 1-1-23.
References in this version: Ref-14831 DR-144 R. 01-23
Ref-14832 DR-144ES R. 01-23
Ref-14833 DR-145 R. 01-23
Ref-14834 DR-145X R. 01-23
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12B-7.008
Public Use Forms 26631173 Effective:
01/01/2023
View Text Proposed
12B-7.008
......
: Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous .... 26207186 8/24/2022
Vol. 48/165
View Text Public Meeting
12B-7.008
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  August 23, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
26155582 8/12/2022
Vol. 48/157
View Text Development
12B-7.008
......
The purpose of this rulemaking is to implement legislative changes and other updates to four forms within Rule 12B-7.008, Public Use Forms; two forms within Rule 12B-7.026, Public Use Forms; and one form within Rule 12B-7.031, .... 26059746 7/12/2022
Vol. 48/134
View Text Final
12B-7.008
Public Use Forms 25847898 Effective:
05/23/2022
View Text Proposed
12B-7.008
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida. Section 38 of Chapter 2021-31, L.O.F., created s. 402.62, .... 25719664 3/31/2022
Vol. 48/63
View Text Public Meeting
12B-7.008
Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25675820 3/18/2022
Vol. 48/54
View Text Development
12B-7.008
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida. Section 38 of Chapter 2021-31, L.O.F., created s. 402.62, .... 25203236 11/1/2021
Vol. 47/212
View Text Final
12B-7.008
Public Use Forms 21292778 Effective:
01/08/2019
View Text Proposed
12B-7.008
......
The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information. 20896145 9/14/2018
Vol. 44/180
View Text Development
12B-7.008
......
The purpose of the proposed amendments to Rule 12B-7.008, F.A.C., is to adopt, by reference, changes to three forms used in the administration of gas and sulfur production and of oil production. The purpose of the proposed .... 20613681 7/2/2018
Vol. 44/128
View Text Final
12B-7.008
Public Use Forms 12923424 Effective:
05/09/2013
View Text Proposed
12B-7.003
......
The purpose of the proposed changes to Rule Chapter 12B-7, F.A.C. (Severance Taxes, Fees, and Surcharges), is to: (1) repeal unnecessary definitions of terms; and (2) adopt, by reference, changes to forms used in the administration .... 12472277 1/7/2013
Vol. 39/04
View Text Development
12B-7.003
......
The purpose of the proposed repeal of Rule 12B-7.003, F.A.C. (Definitions), and Rule 12B-7.022, F.A.C. (Definitions), is to remove unnecessary definitions of terms for which statutory definitions are provided or terms that .... 11758551 7/20/2012
Vol. 38/29
View Text Final
12B-7.008
Public Use Forms 10924351 Effective:
01/25/2012
View Text Proposed
12B-7.008
......
The purpose of the proposed amendments to Rules 12B-7.008 and 12B-7.026, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the severance tax imposed on .... 10443231 9/30/2011
Vol. 37/39
View Text Development
12B-7.008
......
The purpose of the proposed amendments to Rules 12B-7.008, and 12B-7.026, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the severance tax imposed on .... 10240695 7/29/2011
Vol. 37/30
View Text Final
12B-7.008
Public Use Forms 9555293 Effective:
01/12/2011
View Text Proposed
12B-7.006
......
Section 3, Chapter 2010-166, L.O.F., increases the base rate of tax on the severance of phosphate rock to $1.71 per ton beginning July 1, 2010, and decreases the base rate of tax on the severance of phosphate rock to $1.61 .... 9225105 10/8/2010
Vol. 36/40
View Text Development
12B-7.006
......
Section 3, Chapter 2010-166, L.O.F., increases the base rate of tax on the severance of phosphate rock to $1.71 per ton beginning July 1, 2010, and decreases the base rate of tax on the severance of phosphate rock to $1.61 .... 8983769 8/13/2010
Vol. 36/32
View Text Final
12B-7.008
Public Use Forms 8135698 Effective:
01/11/2010
View Text Proposed
12B-7.004
......
Effective July 1, 2009, Section 2, Chapter 2009-139, L.O.F., imposes new tiered tax rates on oil produced by tertiary methods in Florida. The purpose of the proposed amendments to Rule 12B-7.004, F.A.C. (Rate of Tax; Oil, .... 7644296 9/18/2009
Vol. 35/37
View Text Development
12B-7.004
......
Effective July 1, 2009, Section 2, Chapter 2009-139, L.O.F., imposes new tax rates on oil produced by tertiary methods in Florida. The purpose of the proposed amendments to Rule 12B-7.004, F.A.C. (Rate of Tax; Oil, Gas, .... 7343208 7/10/2009
Vol. 35/27
View Text Final
12B-7.008
Public Use Forms 6657030 Effective:
01/27/2009
View Text Change
12B-7.008
Public Use Forms 6508911 12/12/2008
Vol. 34/50
View Text Proposed
12B-7.008
......
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 .... 6270873 10/10/2008
Vol. 34/41
View Text Public Meeting
12B-7.008
......
Approval to publish a Notice of Proposed Rulemaking to amend Rules 12B-7.008, 12B-7.026, and 12B-7.031, F.A.C. (Public Use Forms - Severance ....
  September 16, 2008, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
6072896 9/5/2008
Vol. 34/36
View Text Development
12B-7.008
......
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 .... 5879769 7/18/2008
Vol. 34/29
View Text Final
12B-7.008
Public Use Forms 4791041 Effective:
11/06/2007
View Text Proposed
12B-7.008
......
The purpose of the proposed amendments to Rule Chapter 12B-7, F.A.C. (Severance Taxes and Fees), is to: (1) incorporate the provisions of Chapter 2006-13, L.O.F., which imposes a water treatment plant upgrade fee on each .... 4460853 8/10/2007
Vol. 33/32
View Text Development
12B-7.008
......
The purpose of the proposed amendments to Rule 12B-7.008, F.A.C. (Public Use Forms), is to update guidelines on how to obtain a form for reporting tax on the production of oil, gas, or sulfur from the Department. The purpose .... 3533630 2/2/2007
Vol. 33/05
View Text Final
12B-7.008
Public Use Forms 1289826 Effective:
10/01/2003