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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12B. Miscellaneous Tax |
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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 imposed on the production of oil, gas, and sulfur. These forms are hereby incorporated by reference in this rule.
37(b) Copies of these forms are available, without cost, by one or more of the following methods: 541) downloading the form from the Department’s website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-011296. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
115Form Number
117Title
118Effective Date
120(2)
121DR-144
122Gas and Sulfur Production Quarterly Tax Return
129(130http://www.flrules.org/Gateway/reference.asp?No=Ref-14831132)
13301/23
134(3)
135DR-144ES
136Declaration of Estimated Gas and Sulfur Production Tax
144(145http://www.flrules.org/Gateway/reference.asp?No=Ref-14832147)
14801/23
149(4)
150DR-145
151Oil Production Monthly Tax Return
156(157http://www.flrules.org/Gateway/reference.asp?No=Ref-14833159)
16001/23
161(5)
162DR-145X
163Oil Production Monthly Amended Tax Return
169(170http://www.flrules.org/Gateway/reference.asp?No=Ref-14834172)
17301/23
174Rulemaking Authority 176211.075(2), 177(3), 178213.06(1), 179402.62(7)(b), 1801002.395(12)(b), 1811003.485(5)(b) FS. Law Implemented 185211.02, 186211.0251, 187211.0252, 211.0253, 189211.026, 190211.06, 191211.075, 192211.076, 193211.125, 194213.255, 195213.37, 196213.755(1), 197215.26, 198402.62(5), 1991002.395(5), 2001003.485(3) FS. History–New 12-28-78, Formerly 12B-7.08, Amended 12-18-94, 5-4-03, 10-1-03, 11-6-07, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 5-9-13, 1-8-19, 5-23-22, 1-1-23.
