12472277, 12B-7.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12472277

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

SEVERANCE TAXES, FEES, AND SURCHARGES

Overview

RULE:

12B-7.003	Definitions (Repealed)
12B-7.004	Rate of Tax; Oil, Gas and Sulfur
12B-7.008	Public Use Forms
12B-7.022	Definitions (Repealed)
12B-7.026	Public Use Forms

PURPOSE:

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 of the severance taxes, fees, and surcharges.

SUMMARY:

The proposed repeal of Rule 12B-7.003, F.A.C. (Definitions), and Rule 12B-7.022, F.A.C. (Definitions), removes unnecessary definitions of terms for which statutory definitions are provided or terms that are no longer used in the administration of the tax on the production of oil, gas, or sulfur or on the severance of solid minerals, heavy minerals, or phosphate rock.
The proposed amendments to Rule 12B-7.004, F.A.C. (Rate of Tax; Oil, Gas and Sulfur), provide for the reporting of the tax on the production mature field recovery oil, imposed by Section 211.02, F.S., as amended by Section 6, Chapter 2012-32, L.O.F.
The proposed amendments to Rule 12B-7.008, F.A.C. and Rule 12B-7.026, F.A.C. (Public Use Forms), adopt changes to tax returns used in the administration of the tax on oil production in Florida.

RULEMAKING AUTHORITY:

211.075(2), (3), 211.125, 211.33(1), (6), 213.06(1), 373.41492(4)(b), 1002.395(13) FS.

LAW:

92.525(1)(b), (2), (3), (4), 211.01, 211.02, 211.025, 211.0251, 211.026, 211.04, 211.06, 211.075, 211.076, 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), 213.255, 213.37, 213.755(1), 215.26, 373.41492, 1002.395 FS.

PRINT PUBLISH DATE:

1/7/2013 Vol. 39/04

COMMENTS:

From 1/7/2013 To 1/28/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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