Rule: 12B-7.008 Prev   Up   Next

Rule Title: Public Use Forms
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Miscellaneous Tax
Chapter: SEVERANCE TAXES, FEES, AND SURCHARGES

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 2/20/2025
History Notes: Rulemaking Authority 211.075(2), (3), 213.06(1), 402.261(7)(a), 402.62(7)(b), 1002.395(12)(b), 1003.485(5)(b) FS. Law Implemented 211.02, 211.0251, 211.0252, 211.0253, 211.0254, 211.026, 211.06, 211.075, 211.076, 211.125, 213.255, 213.37, 213.755(1), 215.26, 402.261, 402.62(5), 1002.395(5), 1003.485(3) FS. History–New 12-28-78, Formerly 12B-7.08, Amended 12-18-94, 5-4-03, 10-1-03, 11-6-07, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 5-9-13, 1-8-19, 5-23-22, 1-1-23, 2-20-25.
References in this version: Ref-14832 DR-144ES R. 01-23
Ref-17781 DR-144 - Gas and Sulfur Production Quarterly Tax Return
Ref-17782 DR-145 - Oil Production Monthly Tax Return
Ref-17783 DR-145X - Oil Production Monthly Amended Tax Return
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12B-7.008
Public Use Forms 29218066 Effective:
02/20/2025
View Text Proposed
12B-7.008
The purpose of the proposed amendments to Rule 12B-7.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to three forms to incorporate section 211.0254, F.S., created by section 26, Chapter 2024-158, L.O.F., .... 29081393 12/19/2024
Vol. 50/246
View Text Public Meeting
12B-7.008
This notice supersedes the notice published on December 11, 2024, Vol. 50, No. 240, pp. 4643-4647. Location of the meeting has been moved ....
  December 17, 2024, during a meeting of the Governor and Cabi....
  R.A. Gray Building, 500 S. Bronough Street, Tallahassee, Flo....
29064515 12/12/2024
Vol. 50/241
View Text Public Meeting
12B-7.008
Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....
  December 17, 2024, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
29057531 12/11/2024
Vol. 50/240
View Text Development
12B-7.008
The purpose of the draft amendments to Rule 12B-7.008, F.A.C. (Public Use Forms), is to adopt, by reference, changes to three forms to address 2024 legislative changes contained in section 26, 2024-158, L.O.F., as amended .... 28602019 8/1/2024
Vol. 50/150
View Text Final
12B-7.008
Public Use Forms 26631173 Effective:
01/01/2023
View Text Proposed
12B-7.008
......
: Section 213.755(1), F.S., authorizes the Executive Director of the Department of Revenue to require a taxpayer to file returns and remit payments by electronic means when the amount of tax paid by the taxpayer in the previous .... 26207186 8/24/2022
Vol. 48/165
View Text Public Meeting
12B-7.008
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  August 23, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
26155582 8/12/2022
Vol. 48/157
View Text Development
12B-7.008
......
The purpose of this rulemaking is to implement legislative changes and other updates to four forms within Rule 12B-7.008, Public Use Forms; two forms within Rule 12B-7.026, Public Use Forms; and one form within Rule 12B-7.031, .... 26059746 7/12/2022
Vol. 48/134
View Text Final
12B-7.008
Public Use Forms 25847898 Effective:
05/23/2022
View Text Proposed
12B-7.008
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida. Section 38 of Chapter 2021-31, L.O.F., created s. 402.62, .... 25719664 3/31/2022
Vol. 48/63
View Text Public Meeting
12B-7.008
Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25675820 3/18/2022
Vol. 48/54
View Text Development
12B-7.008
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapters 2021-31 and 2021-193, Laws of Florida. Section 38 of Chapter 2021-31, L.O.F., created s. 402.62, .... 25203236 11/1/2021
Vol. 47/212
View Text Final
12B-7.008
Public Use Forms 21292778 Effective:
01/08/2019
View Text Proposed
12B-7.008
......
The proposed changes are necessary to implement statutory changes and to provide citizens with accurate information. 20896145 9/14/2018
Vol. 44/180
View Text Development
12B-7.008
......
The purpose of the proposed amendments to Rule 12B-7.008, F.A.C., is to adopt, by reference, changes to three forms used in the administration of gas and sulfur production and of oil production. The purpose of the proposed .... 20613681 7/2/2018
Vol. 44/128
View Text Final
12B-7.008
Public Use Forms 12923424 Effective:
05/09/2013
View Text Proposed
12B-7.003
......
The purpose of the proposed changes to Rule Chapter 12B-7, F.A.C. (Severance Taxes, Fees, and Surcharges), is to: (1) repeal unnecessary definitions of terms; and (2) adopt, by reference, changes to forms used in the administration .... 12472277 1/7/2013
Vol. 39/04
View Text Development
12B-7.003
......
The purpose of the proposed repeal of Rule 12B-7.003, F.A.C. (Definitions), and Rule 12B-7.022, F.A.C. (Definitions), is to remove unnecessary definitions of terms for which statutory definitions are provided or terms that .... 11758551 7/20/2012
Vol. 38/29
View Text Final
12B-7.008
Public Use Forms 10924351 Effective:
01/25/2012
View Text Proposed
12B-7.008
......
The purpose of the proposed amendments to Rules 12B-7.008 and 12B-7.026, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the severance tax imposed on .... 10443231 9/30/2011
Vol. 37/39
View Text Development
12B-7.008
......
The purpose of the proposed amendments to Rules 12B-7.008, and 12B-7.026, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of the severance tax imposed on .... 10240695 7/29/2011
Vol. 37/30
View Text Final
12B-7.008
Public Use Forms 9555293 Effective:
01/12/2011
View Text Proposed
12B-7.006
......
Section 3, Chapter 2010-166, L.O.F., increases the base rate of tax on the severance of phosphate rock to $1.71 per ton beginning July 1, 2010, and decreases the base rate of tax on the severance of phosphate rock to $1.61 .... 9225105 10/8/2010
Vol. 36/40
View Text Development
12B-7.006
......
Section 3, Chapter 2010-166, L.O.F., increases the base rate of tax on the severance of phosphate rock to $1.71 per ton beginning July 1, 2010, and decreases the base rate of tax on the severance of phosphate rock to $1.61 .... 8983769 8/13/2010
Vol. 36/32
View Text Final
12B-7.008
Public Use Forms 8135698 Effective:
01/11/2010
View Text Proposed
12B-7.004
......
Effective July 1, 2009, Section 2, Chapter 2009-139, L.O.F., imposes new tiered 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, .... 7644296 9/18/2009
Vol. 35/37
View Text Development
12B-7.004
......
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, .... 7343208 7/10/2009
Vol. 35/27
View Text Final
12B-7.008
Public Use Forms 6657030 Effective:
01/27/2009
View Text Change
12B-7.008
Public Use Forms 6508911 12/12/2008
Vol. 34/50
View Text Proposed
12B-7.008
......
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 .... 6270873 10/10/2008
Vol. 34/41
View Text Public Meeting
12B-7.008
......
Approval to publish a Notice of Proposed Rulemaking to amend Rules 12B-7.008, 12B-7.026, and 12B-7.031, F.A.C. (Public Use Forms - Severance ....
  September 16, 2008, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
6072896 9/5/2008
Vol. 34/36
View Text Development
12B-7.008
......
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 .... 5879769 7/18/2008
Vol. 34/29
View Text Final
12B-7.008
Public Use Forms 4791041 Effective:
11/06/2007
View Text Proposed
12B-7.008
......
The purpose of the proposed amendments to Rule Chapter 12B-7, F.A.C. (Severance Taxes and Fees), is to: (1) incorporate the provisions of Chapter 2006-13, L.O.F., which imposes a water treatment plant upgrade fee on each .... 4460853 8/10/2007
Vol. 33/32
View Text Development
12B-7.008
......
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 .... 3533630 2/2/2007
Vol. 33/05
View Text Final
12B-7.008
Public Use Forms 1289826 Effective:
10/01/2003