Published on: 4306817. The purpose of the amendments to Rules 12D-3.001 and 12D-3.003, F.A.C., is to implement the provisions of Chapter 2006-312, Laws of Florida, which repeals the annual intangible personal property tax and retains all applicable collection, administration and enforcement provisions under Chapter 199 of the 2005 Florida Statutes to taxation of interests of non-governmental lessees in governmental property as intangible personal property.
Published on: 3214306. The purpose of the amendment to Rule 12D-3.001, F.A.C., is to implement the provisions of Chapter 2006-312, Laws of Florida, which repeals the annual intangible personal property tax and retains all applicable collection, administration and enforcement provisions under Chapter 199, Florida Statutes 2005, to taxation of interests of non-governmental lessees of governmental property as intangible personal property.