Fla. Admin. Code » Department of Revenue > 12B — Miscellaneous Tax > Chapter 12B-7 — SEVERANCE TAXES, FEES, AND SURCHARGES
Florida Administrative Code

Fla. Admin. Code R. 12B-7.001 (2026)

Imposition of Tax

✓ current as of September 2026
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Rulemaking Authority 211.125(1), 213.06(1) FS. Law Implemented 211.02, 211.025, 211.026 FS. History–New 12-28-78, Formerly 12B-7.01, Amended 12-18-94, Repealed 9-30-99.