Published on: 10707944. Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the September 30, 2011 (Vol. 37, No. 39, pp. 2971-2985 and 2988-3003), Florida Administrative Weekly. Notices of Change are published in this edition of the Florida Administrative Weekly for Rule Chapter 12B-5, F.A.C. (Fuel and Pollutant Taxes), and Rule Chapter 12C-1, F.A.C. (Corporate Income Tax).
Rule 12-3.0015, F.A.C. – Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded – (General; Procedure)
Rule 12-6.0015, F.A.C. – Public Use Forms – (Informal Protest and Appeal Procedure)
Rule 12-16.003, F.A.C. – Form of Consent Agreements – (Consent Agreements)
Rule 12-18.001, F.A.C. – Authorization for Compensation
Rule 12-18.004, F.A.C. – Submission of Information and Claims for Compensation – (Compensation for Tax Information)
Rule 12-22.005, F.A.C. – Disclosure Procedures
Rule 12-22.007, F.A.C. – Registration Information Sharing and Exchange Program – (Confidentiality and Disclosure of Tax Information)
Rule 12-29.002, F.A.C. – Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Rescindment
Rule 12-29.003, F.A.C. – Florida Tax Credit Scholarship Program; Applications – (Multitax Credits)
Rule 12A-1.0142, F.A.C. – Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies
Rule 12A-1.097, F.A.C. – Public Use Forms
Rule 12A-1.107, F.A.C. – Enterprise Zone and Florida Neighborhood Revitalization Programs – (Sales and Use Tax)
Rule 12A-16.008, F.A.C. – Public Use Forms – (Rental Car Surcharge)
Rule 12A-19.041, F.A.C. – Sales of Communications Services to a Residential Household
Rule 12A-19.100, F.A.C. – Public Use Forms – (Communications Services Tax)
Rule 12B-5.030, F.A.C. – Importers
Rule 12B-5.040, F.A.C. – Carriers
Rule 12B-5.050, F.A.C. – Terminal Suppliers
Rule 12B-5.060, F.A.C. – Wholesalers
Rule 12B-5.070, F.A.C. – Terminal Operators
Rule 12B-5.080, F.A.C. – Exporters
Rule 12B-5.090, F.A.C. – Local Government Users
Rule 12B-5.100, F.A.C. – Mass Transit Systems
Rule 12B-5.110, F.A.C. – Blenders
Rule 12B-5.121, F.A.C. – Temporary Licenses Issued Under a Declared Emergency
Rule 12B-5.130, F.A.C. – Refunds
Rule 12B-5.150, F.A.C. – Public Use Forms
Rule 12B-5.200, F.A.C. – Retailers of Alternative Fuel
Rule 12B-5.400, F.A.C. – Producers and Importers of Pollutants – (Fuel and Pollutant Taxes)
Rule 12B-7.008, F.A.C. – Public Use Forms
Rule 12B-7.026, F.A.C. – Public Use Forms – (Severance Taxes, Fees and Surcharges)
Rule 12B-8.001, F.A.C. – Premium Tax; Rate and Computation
Rule 12B-8.0012, F.A.C. – Insurance Policy Surcharge; Rate and Computation
Rule 12B-8.003, F.A.C. – Tax Statement; Overpayments
Rule 12B-8.006, F.A.C. – State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount
Rule 12B-8.007, F.A.C. – Deposit of Certain Tax Receipts; Refund of Improper Payments
Rule 12B-8.016, F.A.C. – Retaliatory Provisions – (Insurance Premium Taxes, Fees and Surcharges)
Rule 12C-1.003, F.A.C. – Definitions
Rule 12C-1.051, F.A.C. – Forms
Rule 12C-1.343, F.A.C. – Interest Computations – (Corporate Income Tax)
Rule 12C-2.0115, F.A.C. – Public Use Forms – (Intangible Tax on Government Leasehold Estates)
Rule 12C-3.0015, F.A.C. – Documents, Extensions, and Due Dates for Filing
Rule 12C-3.008, F.A.C. – Public Use Forms – (Estate Tax)
; December 6, 2011, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida. The date, time, or place of a Cabinet meeting is subject to change. Please refer to the Cabinet Agenda posted to the Department’s Internet site at http://dor.myflorida.com/dor/rules prior to attending a meeting.
Published on: 10439254. Prior to posting forms and other documents on the Department’s website, taxpayers were able to obtain forms and tax information using the Department’s Fax on Demand System. With forms and tax information readily available on the website, the Fax on Demand System has been discontinued.
Effective January 1, 2012, section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax.
The purpose of the proposed amendments to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove provisions regarding the obsolete Fax on Demand System and provisions regarding the emergency excise tax that will be repealed effective January 1, 2012.
Published on: 10371645. Approval to publish a Notice of Proposed Rule for the following rule sections:
Rule 12-3.0015, F.A.C. – Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded – (General; Procedure)
Rule 12-6.0015, F.A.C. – Public Use Forms – (Informal Protest and Appeal Procedure)
Rule 12-16.003, F.A.C. – Form of Consent Agreements – (Consent Agreements)
Rule 12-18.001, F.A.C. – Authorization for Compensation
Rule 12-18.004, F.A.C. – Submission of Information and Claims for Compensation – (Compensation for Tax Information)
Rule 12-22.005, F.A.C. – Disclosure Procedures
Rule 12-22.007, F.A.C. – Registration Information Sharing and Exchange Program – (Confidentiality and Disclosure of Tax Information)
Rule 12-29.002, F.A.C. – Florida Tax Credit Scholarship Program; Participation; Allocation; Carryforward; Rescindment
Rule 12-29.003, F.A.C. – Florida Tax Credit Scholarship Program; Applications – (Multitax Credits)
Rule 12A-1.0142, F.A.C. – Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies
Rule 12A-1.097, F.A.C. – Public Use Forms
Rule 12A-1.107, F.A.C. – Enterprise Zone and Florida Neighborhood Revitalization Programs – (Sales and Use Tax)
Rule 12A-16.008, F.A.C. – Public Use Forms – (Rental Car Surcharge)
Rule 12A-19.041, F.A.C. – Sales of Communications Services to a Residential Household
Rule 12A-19.100, F.A.C. – Public Use Forms – (Communications Services Tax)
Rule 12B-4.003, F.A.C. – Public Use Forms
Rule 12B-4.060, F.A.C. – Tax on Transfers of Ownership Interest in Legal Entities – (Documentary Stamp Tax)
Rule 12B-5.030, F.A.C. – Importers
Rule 12B-5.040, F.A.C. – Carriers
Rule 12B-5.050, F.A.C. – Terminal Suppliers
Rule 12B-5.060, F.A.C. – Wholesalers
Rule 12B-5.070, F.A.C. – Terminal Operators
Rule 12B-5.080, F.A.C. – Exporters
Rule 12B-5.090, F.A.C. – Local Government Users
Rule 12B-5.100, F.A.C. – Mass Transit Systems
Rule 12B-5.110, F.A.C. – Blenders
Rule 12B-5.121, F.A.C. – Temporary Licenses Issued Under a Declared Emergency
Rule 12B-5.130, F.A.C. – Refunds
Rule 12B-5.150, F.A.C. – Public Use Forms
Rule 12B-5.200, F.A.C. – Retailers of Alternative Fuel
Rule 12B-5.400, F.A.C. – Producers and Importers of Pollutants – (Fuel and Pollutant Taxes)
Rule 12B-7.008, F.A.C. – Public Use Forms
Rule 12B-7.026, F.A.C. – Public Use Forms – (Severance Taxes, Fees and Surcharges)
Rule 12B-8.001, F.A.C. – Premium Tax; Rate and Computation
Rule 12B-8.0012, F.A.C. – Insurance Policy Surcharge; Rate and Computation
Rule 12B-8.003, F.A.C. – Tax Statement; Overpayments
Rule 12B-8.006, F.A.C. – State Fire Marshal Regulatory Assessment and Surcharge; Levy and Amount
Rule 12B-8.007, F.A.C. – Deposit of Certain Tax Receipts; Refund of Improper Payments
Rule 12B-8.016, F.A.C. – Retaliatory Provisions – (Insurance Premium Taxes, Fees and Surcharges)
Rule 12C-1.003, F.A.C. – Definitions
Rule 12C-1.051, F.A.C. – Forms
Rule 12C-1.343, F.A.C. – Interest Computations – (Corporate Income Tax)
Rule 12C-2.0115, F.A.C. – Public Use Forms – (Intangible Tax on Government Leasehold Estates)
Rule 12C-3.0015, F.A.C. – Documents, Extensions, and Due Dates for Filing
Rule 12C-3.008, F.A.C. – Public Use Forms – (Estate Tax); September 20, 2011, during a regular meeting of the Governor and Cabinet, 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida. The date, time, or place of a Cabinet meeting is subject to change. Please refer to the Cabinet Agenda posted to the Department’s Internet site at: http://dor.myflorida.com/dor/rules prior to attending a meeting.
Published on: 10239434. Prior to posting forms and other documents on the Department’s website, taxpayers were able to obtain forms and documents using the Department’s Fax on Demand System. With forms and documents readily available on the website, the Fax on Demand System has been discontinued.
Effective January 1, 2012, Section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax.
The purpose of the proposed amendments to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove provisions regarding the obsolete Fax on Demand System and provisions regarding the emergency excise tax that will be repealed effective January 1, 2012.