The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the intangible personal property tax.

 

DEPARTMENT OF REVENUE

Corporate, Estate and Intangible Tax

RULE NO.: RULE TITLE:

12C-2.0115 Public Use Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to adopt, by reference, changes to the forms used by the Department in the administration of the intangible personal property tax.

SUMMARY: The proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms): (1) adopt, by reference, changes to the forms used by the Department in the administration of the intangible personal property tax; and (2) update information on how to obtain forms from the Department.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Costs was prepared.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

SPECIFIC AUTHORITY: 199.202(2) FS., 213.06(1) FS.

LAW IMPLEMENTED: 199.023 FS., 199.032 FS., 199.042 FS., 199.052 FS., 199.062 FS., 199.103 FS., 199.1055 FS., 199.135 FS., 199.232 FS., 199.292 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: February 6, 2006, 10:00 a.m.

PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Joe Parramore, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12C-2.0115 Public Use Forms.

(1)(a) The following public use forms and instructions are employed by the Department in its dealings with the public related to administration of the intangible tax. These forms are hereby incorporated and made a part of this rule by reference.

(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor; or, 2) faxing a forms request to the Distribution Center at [phone]; or, 3) calling the Distribution Center at [phone]; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) 2) faxing the Distribution Center at [phone]; or, 3) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 4) calling the Forms Request Line during regular office hours at [phone] (in Florida only) or [phone]; or, 5) downloading selected forms from the Department’s Internet site at the address shown inside the parentheses (www.myflorida.com/dor). Persons with hearing or speech impairments may call the Department’s TDD at [phone].

Form Number	Title	Effective Date
(2) DR-601-C	2006 2005 Florida Intangible Personal Property Tax Return for Corporation, Partnership, and Fiduciary Filers as of January 1, 2006 2005 (R. 01/06 01/05)	_____ 06/05
(3) DR-601CN	2006 2005 Instructions for Filing Form DR-601C Intangible Personal Property Tax Return for Corporation, Partnership and Fiduciary Filers (R. 01/06 01/05)	_____ 06/05
(4) DR-601CS	2006 2005 Schedules B, C, D, and E for use with DR-601C (R. 01/06 01/05)	_____ 06/05
(5) DR-601-G	Government Leasehold Intangible Personal Property Tax Return for 2006 2005 Tax Year  (R. 01/06 01/05)	_____ 06/05
(6) DR-601-I	2006 2005 Florida Intangible Personal Property Tax Return for Individual and Joint Filers as of  January 1, 2006 2005 (R. 01/06 01/05	_____ 06/05
(7) DR-601IN	2006 2005 Instructions for Filing Form DR-601I Intangible Personal Property Tax Return for Individual and Joint Filers (R. 01/06 01/05)	_____ 06/05
(8) DR-601IS	2006 2005 Schedules B, C, D, and E for use with DR-601I (R. 01/06 01/05)	_____ 06/05
(9) through (11) No change.
(12) DR-350617	Application for Exclusion from Filing Stockbroker Position Statement (R. 01/06 01/05)	_____ 06/05
(13) DR-350618	Stockbroker Instructions and Specifications for Reporting Information on Magnetic Media for Year Ending 12/31/05 12/31/04 (R. 01/06 01/05)	_____ 06/05
(14) DR-350619	Stockbroker Filing Magnetic Media Transmittal (R. 01/06 01/05)	_____ 06/05
(15) DR-350620	Stockbroker Information Report (R. 01/06 01/05)	_____ 06/05

Specific Authority 199.202(2), 213.06(1) FS. Law Implemented 199.023, 199.032, 199.042, 199.052, 199.062, 199.103, 199.1055, 199.135, 199.232, 199.292 FS. History–New 11-21-91, Amended 1-5-94, 10-9-01, 5-4-03, 9-28-04, 6-28-05, ________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Joe Parramore, Revenue Program Administrator I, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Charles Strausser, Revenue Program Administrator II, Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443; telephone number [phone]

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 27, 2005

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The proposed amendments to Rule Chapter 12C-2, F.A.C. (Intangible Personal Property Tax), were noticed for a rule development workshop in the Florida Administrative Weekly on November 10, 2005 (Vol. 31, No. 45, pp. 4127-4128). A rule development workshop was held on November 30, 2005. No one appeared to provide comment regarding these proposed rule changes. No written comments have been received by the Department.