Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-7 - SEVERANCE TAXES, FEES, AND SURCHARGES
Section 12B-7.026 - Public Use Forms
Universal Citation: FL Admin Code R 12B-7.026
Current through Reg. 50, No. 187; September 24, 2024
(1)
(a) The following forms and instructions are
used by the Department in its administration of the taxes and surcharge imposed
on the severance of solid minerals, phosphate rock, or heavy minerals from the
soils and waters of this state. These forms are hereby incorporated by
reference in this rule.
(b) Copies
of these forms are available, without cost, by one or more of the following
methods:
1) downloading the form from the
Department's website at www.floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800,
Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
Service Center; or,
4) writing the
Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West
Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
and 1(800)955-8771 (TTY).
|
Form Number |
Title |
Effective Date |
|
(2) DR-142 |
Solid Mineral Severance Tax Return (R. 01/23) |
01/23 |
|
(3) DR-142ES |
Declaration/Installment Payment of Estimated Solid Mineral Severance Tax (R. 01/23) |
01/23 |
Rulemaking Authority 211.33(1), (6), 213.06(1), 1002.395(13) FS. Law Implemented 92.525(2), 211.0251, 211.30, 211.31, 211.3103, 211.3106, 211.3108, 211.33, 213.255, 213.755(1), 215.26, 1002.395 FS.
New 12-18-94, Amended 10-4-01, 5-4-03, 10-1-03, 11-6-07, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 5-9-13, 1-1-23.
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