7343208, 12B-7.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7343208

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

SEVERANCE TAXES, FEES, AND SURCHARGES

Overview

RULE:

12B-7.004	Rate of Tax; Oil, Gas and Sulfur
12B-7.008	Public Use Forms
12B-7.026	Public Use Forms

PURPOSE:

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, and Sulfur), is to include the new tax rates imposed on oil produced by tertiary methods in Florida.
The purpose of the proposed amendments to Rule 12B-7.008, F.A.C. (Public Use Forms), is to: (1) include the tax rates imposed by Chapter 2009-139, L.O.F., on the production of oil reported on Forms DR-145 and DR-145X; and (2) update the tax rates imposed by Sections 211.025 and 211.026, F.S., on the production of gas and sulfur reported on Forms DR-144 and DR-144ES for calendar year 2010.
The purpose of the proposed amendments to Rule 12B-7.026, F.A.C. (Public Use Forms), is to update the tax and surtax rates imposed by Section 211.3101, F.S., on the severance of phosphate rock reported on Forms DR-142 and DR-142ES for calendar year 2010.

SUBJECT:

The subject area of the workshop is: (1) the reporting and remitting of the new tax rates for tertiary oil in Florida imposed by Section 2, Chapter 2009-139, L.O.F.; and (2) tax and surtax rate changes imposed by Sections 211.025, 211.026, and 211.3101, F.S.

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), 211.02, 211.026, 211.04, 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:

7/10/2009 Vol. 35/27

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), 211.02, 211.026, 211.04, 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://flrules.org/gateway/ruleno.asp?id=12B-7.004&PDate=7/10/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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