Florida Dept. of Revenue - Chapter 12B-7 Severance Taxes, Fees, and Surcharges

Florida Proposed Rules

Rule Number: Rule Title
12B-7.008 Public Use Forms
Next Step:	At the March 29, 2022, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rule if the substance of the proposed rule [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 rule and the Department filed the rule for certification with the Department of State on May 3, 2022. This rule went into effect on May 23, 2022.

Forms:	DR-144: Gas and Sulfur Production Quarterly Tax Return DR-144ES: Declaration of Estimated Gas and Sulfur Production DR-145: Oil Production Monthly Tax Return DR-145X: Oil Production Monthly Amended Tax Return

Certified Final Language:	May 23, 2022
Certification Package:	May 3, 2022
Certification Letter to JAPC:	April 25, 2022
Hearing Information:	April 21, 2022
Package Filed with JAPC:	April 1, 2022
Notice of Proposed Rule:	March 31, 2022 (Vol. 48, No. 63, pp. 1240-1241)
Cabinet Meeting for Hearing:	March 29, 2022
Notice of Public Meeting - Cabinet for Hearing:	March 18, 2022 (Vol. 48, No. 54, p. 1049)
Workshop Information:	November 16, 2021
Draft Rule Language:	November 16, 2021
Notice of Rule Development:	November 1, 2021 (Vol. 47, No. 212, pp. 5109-5110)

Purpose: 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, F.S., Strong Families Tax Credit program, which provides that a taxpayer may receive a credit against certain taxes for making an eligible contribution to an eligible charitable organization designated by the Department of Children and Families. Section 16 of Chapter 2021-31, L.O.F., created s. 211.0253, F.S., which establish the amount of tax credits allowed for contributions to eligible charitable organizations. Section 10 of Chapter 2021-193, L.O.F., created s. 1003.485, F.S., The New Worlds Reading Initiative, which provides that a taxpayer may receive a credit against certain taxes for making an eligible contribution to the administrator of the initiative designated by the Department of Education. Section 2 of Chapter 2021-193, L.O.F., created s. 211.0252, F.S., which establish the amount of tax credits allowed for contributions to the administrator of the initiative. The proposed amendments to four forms, incorporated by reference in Rule 12B-7.0087, reflect these provisions.