3533630, 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: 3533630

Notice of Development of Rulemaking

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-7.030	Miami-Dade County Lake Belt Mitigation Fee
12B-7.031	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12B-7.008, F.A.C. (Public Use Forms), is to update guidelines on how to obtain a form for reporting tax on the production of oil, gas, or sulfur from the Department.
The purpose of the proposed amendments to Rule 12B-7.026, F.A.C. (Public Use Forms), is to: (1) incorporate, by reference, changes to forms used by the Department for reporting the taxes imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state; and (2) update guidelines on how to obtain a form for reporting the tax on solid minerals from the Department.
The purpose of the proposed amendments to Rule 12B-7.030, F.A.C. (Miami-Dade County Lake Belt Mitigation Fee and Water Treatment Plant Upgrade Fee), is to incorporate the provisions of Chapter 2006-13, L.O.F., which imposes a water treatment plant upgrade fee on each ton of limerock and sand mined from the Miami-Dade County Lake Belt Area.
The purpose of the proposed amendments to Rule 12B-7.031, F.A.C. (Public Use Forms), is to adopt, by reference, changes to expand the form used by the Department for reporting the Miami-Dade County Lake Belt Mitigation Fee to provide for the reporting of the water treatment plant upgrade fee.

SUBJECT:

The subject area of the workshop is: (1) the adoption of revisions to existing forms used to report severance taxes to the Department; and (2) the proposed guidelines regarding the imposition and reporting of the Miami-Dade County Lake Belt water treatment plant upgrade fee imposed under Chapter 2006-13, L.O.F.

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, 211.11(1)(b), 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.33, 212.12(2), 212.17(1)(c), 213.235(2), 213.37, 213.755(1), 373.41492 FS.

PRINT PUBLISH DATE:

2/2/2007 Vol. 33/05

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), 211.026, 211.075, 211.076, 211.11(1)(b), 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.33, 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-7.008&PDate=2/2/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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