Effective July 1, 2008, Section 2, Chapter 2008-150, Laws of Florida, imposes a surcharge of $1.38 per ton on the production of phosphate rock in Florida. The tax returns for remitting the taxes imposed on the severance of solid minerals, phosphate ...

 

DEPARTMENT OF REVENUE
Miscellaneous Tax

RULE NO: RULE TITLE
12B-7.008: Public Use Forms
12B-7.026: Public Use Forms
12B-7.031: Public Use Forms
PURPOSE AND EFFECT: Effective July 1, 2008, Section 2, Chapter 2008-150, Laws of Florida, imposes a surcharge of $1.38 per ton on the production of phosphate rock in Florida. The tax returns for remitting the taxes imposed on the severance of solid minerals, phosphate rock, or heavy minerals (Forms DR-142 and DR-142ES) have been revised to provide for the reporting of the new surcharge.
The purpose of the proposed amendments to this rule chapter is to adopt the proposed changes to the Department’s tax returns that are necessary to report the new surcharge (Forms DR-142 and DR-142ES) and to clarify, simplify, and update tax returns and instructions used to report the taxes imposed on the production of oil, gas, and sulfur in Florida (Forms DR-144, DR-144ES, DR-145, and DR-145X).
In addition, changes to the rule chapter are necessary to update the information on how to obtain copies of tax returns used to report the severance taxes, surcharges, and fees from the Department.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is: (1) the reporting and remitting of the surcharge of $1.38 per ton on the production of phosphate rock in Florida imposed by Section 2, Chapter 2008-150, L.O.F.; and (2) the proposed changes to the Department's existing tax returns and instructions used for reporting Florida's severance taxes.
SPECIFIC AUTHORITY: 211.075(2), 211.125(1), 211.33(6), 213.06(1), 373.41492(4)(b) FS.
LAW IMPLEMENTED: 92.525(1)(b), (2), (3), (4), 211.026, 211.075, 211.076, 212.11(1)(b), 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.33, 212.11(1)(b), 212.12(2), 212.17(1)(c), 213.235(2), 213.37, 213.755(1), 373.41492 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: August 5, 2008, 10:00 a.m.
PLACE: Room 442, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Joe Parramore, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules.