26207186, 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: 26207186

Notice of Proposed Rule

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-7.031	Public Use Forms

PURPOSE:

: 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 state fiscal year was more than $20,000. Effective January 1, 2023, Chapter 2022-151, L.O.F., reduces the electronic filing threshold for a taxpayer to file returns and remit payments from $20,000 to $5,000. The purpose of this rulemaking is to implement this law change.

SUMMARY:

Beginning January 1, 2023, the proposed amendments to Rules 12B-7.008, 12B-7.026, and 12B-7.031, F.A.C., incorporate the reduced electronic payment threshold of $5,000 requiring the electronic payment of taxes, fees, and surcharges. Forms DR-144 (Gas and Sulfur Production Quarterly Tax Return); DR-144ES (Declaration of Estimated Gas and Sulfur Production Tax); DR-145 (Oil Production Monthly Tax Return); DR-145X (Oil Production Monthly Amended Return); DR-142 (Solid Mineral Severance Tax Return); DR-142ES (Declaration/Installment Payment of Estimated Solid Mineral Severance Tax); and DR-146 (Miami-Dade County Lake Belt Mitigation Fees Return) are revised to notify taxpayers of the lowered threshold amount requiring taxpayers to pay the taxes, fees, and surcharges by electronic means.

RULEMAKING AUTHORITY:

211.075(2), (3), 211.33(1), (6), 213.06(1), 373.41492(4)(b), 402.62(7)(b), 1002.395(12)(b), (13), 1003.485(5)(b) FS.

LAW:

92.525(1)(b), (2), (3), (4), 211.02, 211.0251, 211.0252, 211.0253, 211.026, 211.06, 211.075, 211.076, 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.3108, 211.33, 212.11(1)(b), 212.12(2), 212.17(1)(c), 213.235(2), 213.255, 213.37, 213.755(1), 215.26, 373.41492, 402.62(5), 1002.395(5), 1003.485(3) FS., section 2, Ch. 2022-151 LOF F.

PRINT PUBLISH DATE:

8/24/2022 Vol. 48/165

COMMENTS:

From 8/24/2022 To 9/14/2022 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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