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Florida Proposed Rules


Rule Number: Rule Title
12B-7.008Public Use Forms
12B-7.016Public Use Forms
12B-7.031Public Use Forms

Next Step:The Department will present this rule to the Governor and Cabinet during the regularly-scheduled Cabinet meeting August 23, 2022, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place at 9:00a.m. in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website

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
DR-146: Miami-Dade County Lake Belt Mitigation Fees Return



Cabinet Meeting for Hearing:August 23, 2022
Notice of Public Meeting - Cabinet for Hearing:August 12, 2022 (Vol. 48, No. 157)
Workshop Information:July 27, 2022
Draft Rule Language:July 27, 2022
Notice of Rule Development:July 12, 2022 (Vol. 48, No. 138, , pp. 6-7)

Purpose:    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, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically remit payments of severance taxes, fees, and surcharges where the taxpayer paid severance taxes in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023.

In this rulemaking, seven forms are revised to notify taxpayers of the requirement to pay any severance taxes, fees, and surcharges that may be due by electronic means if they paid $5,000 or more in severance taxes during the State of Florida's prior fiscal year (July 1-June 30). These forms are also revised for standard language updates.

Within Rule 12B-7.008, F.A.C., the forms proposed for revision include: Form DR-144, Gas and Sulfur Production Quarterly Tax Return; Form DR-144ES, Declaration of Estimated Gas and Sulfur Production Tax; Form DR-145, Oil Production Monthly Tax Return; and Form DR-145X, Oil Production Monthly Amended Return.

Within Rule 12B-7.026, F.A.C., the forms proposed for revision include: Form DR-142, Solid Mineral Severance Tax Return and Form DR-142ES, Declaration/Installment Payment of Estimated Solid Mineral Severance Tax.

Within Rule 12B-7.031, F.A.C., the form proposed for revision is Form DR-146, Miami-Dade County Lake Belt Mitigation Fees Return.