6270873, 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: 6270873

Notice of Proposed Rule

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) will be revised to provide for the reporting of the new surcharge.
The purpose of the proposed amendments to Rules 12B-7.008, 12B-7.026, and 12B-7.031, F.A.C. (Public Use Forms), is to: (1) adopt the changes to the Department’s tax returns that are necessary to report the new surcharge on the production of phosphate rock imposed by Section 2, Chapter 2008-150, Laws of Florida (Forms DR-142 and DR-142ES); (2) remove the allowance of a sales tax credit against the amount of severance tax due that was rendered obsolete by Section 3. Chapter 2006-56, Laws of Florida (Form DR-142); (2) 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); and (3) update the information on how to obtain copies of tax returns used to report the severance taxes, surcharges, and fees from the Department.

SUMMARY:

The proposed amendments to Rule Chapter 12B-7, F.A.C. (Severance Taxes and Fees): (1) adopt changes to the Department’s tax returns that are used to report the surcharge on phosphate rock production imposed by Section 2, Chapter 2008-150, Laws of Florida (Forms DR-142 and DR-142ES); (2) remove the allowance of a sales tax credit against the amount of severance tax due that was rendered obsolete by Section 3, Ch. 2006-56, Laws of Florida (Form DR-142); (3) 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); and (4) update the information on how to obtain copies of tax returns used to report the severance taxes, surcharges, and fees from the Department.

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:

10/10/2008 Vol. 34/41

COMMENTS:

From 10/10/2008 To 10/31/2008 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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