12B-7.008: Public Use Forms
12B-7.026: Public Use Forms
12B-7.031: Public Use Forms
PURPOSE AND EFFECT: 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.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 211.075(2), 211.125(1), 211.33(6), 213.06(1), 373.41492(4)(b) FS.
LAW IMPLEMENTED: 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.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 5, 2008, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
NOTICE UNDER THE AMERICANS WITH DISABILITIES ACT: Any person requiring special accommodations to participate in any proceeding before the Technical Assistance and Dispute Resolution Office is asked to advise the Department at least 48 hours before such proceeding by contacting: Larry Green at (850)922-4830. Persons with hearing or speech impairments may contact the Department by using the Florida Relay Service, which can be reached at (800)955-8770 (Voice) and (800)955-8771 (TDD).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Joe Parramore, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4709
THE FULL TEXT OF THE PROPOSED RULE IS:
12B-7.008 Public Use Forms.
(1)(a) The following forms and instructions are used by the Department in its administration of the taxes imposed on the production of oil, gas, and sulfur. These forms are hereby incorporated by reference in this rule.
(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) faxing a forms request to the distribution Center at (850)922-2208; or, 3) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
Form Number Title Effective Date
(2) DR-144 Gas and Sulfur Production
Quarterly Tax Return
(R. 08/08 04/03) ____ 10/03
(3) DR-144ES Declaration of Estimated Gas
and Sulfur Production Tax
(R. 08/08 04/03) ____ 10/03
(4) DR-145 Oil Production Monthly Tax
Return (R. 08/08 04/03) ____ 10/03
(5) DR-145X Oil Production Monthly
Amended Tax Return
(R. 08/08 04/03) ____ 10/03
Specific Authority 211.075(2), 211.125(1), 213.06(1) FS. Law Implemented 92.525(1)(b), (2), (3), (4), 211.026, 211.075, 211.076, 211.125, 213.755(1) FS. History–New 12-28-78, Formerly 12B‑7.08, Amended 12-18-94, 5-4-03, 10-1-03,11-6-07,_________.
PART II – SEVERANCE TAX ON SOLID MINERALS
12B-7.026 Public Use Forms.
(1)(a) The following forms and instructions are used by the Department in its administration of the taxes and surcharge imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state. These forms are hereby incorporated by reference in this rule.
(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) faxing a forms request to the distribution Center at (850)922-2208; or, 3) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
Form Number Title Effective Date
(2) DR-142 Solid Mineral Severance
Tax Return (R. 01/09 01/06) ____ 11/07
(3) DR-142ES Declaration/Installment
Payment of Estimated
Solid Mineral Severance
Tax (R. 01/09 01/06) ____ 11/07
Specific Authority 211.33(6), 213.06(1) FS. Law Implemented 92.525(2), 211.30, 211.31, 211.3103, 211.3106, 211.33, 213.755(1) FS. History–New 12-18-94, Amended 10-4-01, 5-4-03, 10-1-03, 11-6-07,_________.
PART III MITIGATION FEES ON MINING
12B-7.031 Public Use Forms.
(1)(a) The following form and instructions are used by the Department in its dealings with the public in the administration of the Miami-Dade County Lake Belt mitigation fee and water treatment plant upgrade fee. This form and instructions are hereby incorporated by reference in this rule.
(b) Copies of this form and instructions are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) faxing a forms request to the Distribution Center at (850)922-2208; or, 3) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
(2) No change.
Specific Authority 213.06(1), 373.41492(4)(b) FS. Law Implemented 92.525(1)(b), (2), (3), (4), 212.11(1)(b), 212.12(2), 212.17(1)(c), 213.235(2), 213.37, 213.755(1), 373.41492 FS. History–New 10-1-03, Amended 9-28-04, 6-28-05, 5-1-06, 11-6-07,_________.