Published on: 6717558. Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the December 19, 2008, (Vol. 34, No. 51, pp. 6605-6615), Florida Administrative Weekly.
Documentary Stamp Tax – Rule 12B-4.003, F.A.C. (Public Use Forms), Rule 12B-4.007, F.A.C. (Recordation of Documents), and Rule 12B-4.014, F.A.C. (Conveyances Not Subject to Tax)
Fuels and Pollutants Tax – Rule 12B-5.150, F.A.C. (Public Use Forms)
Corporate Income Tax – Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), and Rule 12C-1.068, F.A.C. (Intangible Tax Credit; Additional Tax Due – Repeal)
Estate Tax – Rule 12C-3.0015, F.A.C. (Documents, Extensions, and Due Dates for Filing), Rule 12C-3.007, F.A.C. (Interest on Overpayment of Taxes – Repeal), Rule 12C-3.008, F.A.C. (Public Use Forms), Rule 12C-3.009, F.A.C. (Penalties and Interest – Repeal), Rule 12C-3.010, F.A.C. (Final Certificate and Nontaxable Certificate Mailing Procedures), and Rule 12C-3.013, F.A.C. (Protest Procedures – Repeal); March 10, 2009, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 6539369. Chapter 2008-24, Laws of Florida (L.O.F.), repealed the requirement to file a form with the clerk of the court when recording a document transferring an interest in real property previously provided in Section 201.022, Florida Statutes (F.S.). The purpose of these proposed rule changes is to: (1) remove the requirements for filing Form DR-219, Transfers of Interest in Real Property, rendered obsolete by this law, with the clerk of the court; (2) provide a new form to document the exemption provided under Section 201.02(6), F.S.; and (3) update the information on how to obtain a copy of a form from the Department.
Published on: 6419962. Approval to publish a Notice of Proposed Rulemaking for the following rule sections.
Rule 12B-4.003, F.A.C. (Public Use Forms), Rule 12B-4.007, F.A.C. (Recordation of Documents), and Rule 12B-4.014, F.A.C. (Conveyances Not Subject to Tax) – Documentary Stamp Tax
Rule 12B-5.150, F.A.C. (Public Use Forms) – Fuels and Pollutants
Rule 12B-8.016, F.A.C. (Retaliatory Provisions) – Insurance Premium Taxes, Fees and Surcharges
Rule 12C-1.013, F.A.C. (Adjusted Federal Income Defined), and Rule 12C-1.068, F.A.C. (Intangible Tax Credit; Additional Tax Due - Repeal) – Corporate Income Tax
Rule 12C-3.0015, F.A.C. (Documents, Extensions, and Due Dates for Filing), Rule 12C-3.007, F.A.C. (Interest on Overpayment of Taxes - Repeal), Rule 12C-3.008, F.A.C. (Public Use Forms), Rule 12C-3.009, F.A.C. (Penalties and Interest - Repeal), Rule 12C-3.010, F.A.C. (Final Certificate and Nontaxable Certificate Mailing Procedures), and Rule 12C-3.013, F.A.C. (Protest Procedures - Repeal) – Estate Tax; December 9, 2008, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida
Published on: 6196280. Chapter 2008-24, Laws of Florida (L.O.F.), repealed the requirement to file a form with the clerk of the court when recording a document transferring an interest in real property previously provided in Section 201.022, Florida Statutes (F.S.). The purpose of these proposed rule changes is to: (1) remove the requirements for filing Form DR-219, Transfers of Interest in Real Property, rendered obsolete by this law, with the clerk of the court; (2) provide a new form to document the exemption provided under Section 201.02(6), F.S.; and (3) update the information on how to obtain a copy of a form from the Department.
When in effect, the proposed amendments to Rule 12B-4.003, F.A.C. (Public Use Forms), Rule 12B-4.007, F.A.C. (Recordation of Documents), and Rule 12B-4.014, F.A.C. (Conveyances Not Subject to Tax), will: (1) remove the requirements regarding the filing of Form DR-219 (Return for Transfers of Interest in Real Property) with the clerk of the court and the provisions regarding the collection allowance previously provided to the clerk of the court for receiving and processing the forms; (2) adopt new Form DR-229 (Documentary Stamp Tax – Subsection 201.02(6), Florida Statutes, Exemption), to be used to document the exemption for the transfer of real property from certain nonprofit organizations to the Board of Trustees of the Internal Improvement Trust Fund, to any state agency, to any water management district, or to any local government; and (3) update the information on how to obtain a copy of a form from the Department.