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.