Chapter 12B-7 — Severance Taxes, Fees, and Surcharges

20 rules · Miscellaneous Tax· official chapter page

12B-7.001 Imposition of Tax
12B-7.002 Administration
12B-7.003 Definitions (Repealed) 5/9/2013
12B-7.004 Rate of Tax; Oil, Gas and Sulfur 5/9/2013
12B-7.005 Computation of Tax 12/29/2025
12B-7.006 Exemptions and Credits 1/12/2011
12B-7.007 Liability for Tax
12B-7.008 Public Use Forms 12/29/2025
12B-7.009 Payment of Tax; Interest and Penalties
12B-7.010 Distribution of Tax
12B-7.011 Common Carriers
12B-7.012 Assessment and Collection
12B-7.013 Refunds and Settlements
12B-7.022 Definitions (Repealed) 5/9/2013
12B-7.0225 Computation of Phosphate Rock Tax Rate (Repealed) 12/18/2007
12B-7.023 Penalties and Interest
12B-7.025 Credits
12B-7.026 Public Use Forms 12/29/2025
12B-7.030 Miami-Dade County Lake Belt Mitigation Fee 12/29/2025
12B-7.031 Public Use Forms 12/29/2025