12B-7.004: Rate of Tax; Oil, Gas and Sulfur
12B-7.008: Public Use Forms
12B-7.026: Public Use Forms
PURPOSE AND EFFECT: 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 AREA TO BE ADDRESSED: 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.
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), 211.02, 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.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: July 28, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: French Brown, Attorney, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4708
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
Published on the Department’s Internet site at myflorida.com/dor/rules.