The purpose of this rulemaking is to implement legislative changes and other updates to four forms within Rule 12B-7.008, Public Use Forms; two forms within Rule 12B-7.026, Public Use Forms; and one form within Rule 12B-7.031, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically remit payments of severance taxes, fees, and surcharges where the taxpayer paid severance taxes 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, seven forms are revised to notify taxpayers of the requirement to pay any severance taxes, fees, and surcharges that may be due by electronic means if they paid $5,000 or more in severance taxes during the State of Florida’s prior fiscal year (July 1-June 30). These forms are also revised for standard language updates. Within Rule 12B-7.008, F.A.C., the forms proposed for revision include: Form DR-144, Gas and Sulfur Production Quarterly Tax Return; Form DR-144ES, Declaration of Estimated Gas and Sulfur Production Tax; Form DR-145, Oil Production Monthly Tax Return; and Form DR-145X, Oil Production Monthly Amended Return. Within Rule 12B-7.026, F.A.C., the forms proposed for revision include: Form DR-142, Solid Mineral Severance Tax Return and Form DR-142ES, Declaration/Installment Payment of Estimated Solid Mineral Severance Tax. Within Rule 12B-7.031, F.A.C., the form proposed for revision is Form DR-146, Miami-Dade County Lake Belt Mitigation Fees Return.