Fla. Admin. Code R. 12B-7.026

Current through Reg. 50, No. 119; June 18, 2024
Section 12B-7.026 - Public Use Forms
(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)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14835)

01/23

(3) DR-142ES

Declaration/Installment Payment of Estimated Solid Mineral Severance Tax (R. 01/23)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-14836)

01/23

Fla. Admin. Code Ann. R. 12B-7.026

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, Amended by Florida Register Volume 48, Number 198, October 11, 2022 effective 1/1/2023.

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.