The purpose of this rulemaking is to implement legislative changes and other updates to three forms within Rule 12B-5.150, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax 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, Form DR-176, Application for Air Carrier Fuel Tax License, is revised to notify taxpayers that file Form DR-182, Florida Air Carrier Fuel Tax Return, of the requirement to pay any aviation fuel tax that may be due by electronic means if they paid $5,000 or more in tax during the State of Florida’s prior fiscal year (July 1-June 30). Form DR-176 is also revised for standard language updates to the form. Form DR-182 is revised to notify taxpayers of the requirement to pay any taxes that may be due by electronic means if they paid $5,000 or more in taxes during the State of Florida’s prior fiscal year and also revised for standard language updates. Form DR-904, Pollutants Tax Return, is revised to notify taxpayers of the requirement to electronically file their return and electronically pay any taxes that may be due if they paid $5,000 or more in taxes during the State of Florida’s prior fiscal year. Form DR-904 is also revised to provide clarifying language related to requesting a refund of pollutant taxes and for standard language updates.