Florida Dept. of Revenue - Rule Chapter 12B-7

Florida Proposed Rules

Rule Number: Rule Title

12B-7.008	Public Use Forms
12B-7.016	Public Use Forms
12B-7.031	Public Use Forms

Next Step:

At the August 23, 2022, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rules and the Department filed the rules for certification with the Department of State on October 6, 2022. These rules will go into effect on January 1, 2023.

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

Certified Final Language:	January 1, 2023
Certification Package:	October 6, 2022
Certification Letter to JAPC:	September 26, 2022
Hearing Information:	September 21, 2022 (Canceled, no request received)
Package Filed with JAPC:	August 24, 2022
Notice of Proposed Rule:	August 24, 2022 (Vol. 48, No. 165)
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.