Florida Administrative Code (Last Updated: April 18, 2024) |
12. Department of Revenue |
12B. Miscellaneous Tax |
12B-7. Severance Taxes, Fees, And Surcharges |
1(1)(a) The following forms and instructions are used by the Department in its administration of the taxes and surcharge imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state. These forms are hereby incorporated by reference in this rule.
50(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) 68downloading the form from the Department’s website at www.floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center; or, 4) 101writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
137Form Number
139Title
140Effective Date
142(2) DR-142
144Solid Mineral Severance Tax Return (R. 01/23)
151(152http://www.flrules.org/Gateway/reference.asp?No=Ref-14835154)
15501/23
156(3) DR-142ES
158Declaration/Installment Payment of Estimated Solid Mineral Severance Tax (R. 01/23)
168(169http://www.flrules.org/Gateway/reference.asp?No=Ref-14836171)
17201/23
173Rulemaking Authority 175211.33(1), 176(6), 177213.06(1), 1781002.395(13) FS. 180Law Implemented 18292.525(2), 183211.0251, 184211.30, 185211.31, 186211.3103, 187211.3106, 188211.3108, 189211.33, 190213.255, 191213.755(1), 192215.26, 1931002.395 FS. 195History–New 12-18-94, Amended 10-4-01, 5-4-03, 10-1-03, 11-6-07, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 5-9-13, 1-1-23.