The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) remove the incorrect reference to the incorporation of a form; (2) remove an ...  

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    DEPARTMENT OF REVENUE
    Miscellaneous Tax

    RULE NOS.:RULE TITLES:
    12B-5.090Local Government Users
    12B-5.100Mass Transit Systems
    12B-5.150Public Use Forms
    12B-5.200Wholesalers of Alternative Fuel
    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) remove the incorrect reference to the incorporation of a form; (2) remove an obsolete form; and (3) provide clarification of the decal requirements for placing alternative fuel into a vehicle.
    SUMMARY: The proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), and Rule 12B-5.100, F.A.C. (Mass Transit Systems), remove reference to the incorporation of a refund permit that does not meet the definition of a “rule” and is not incorporated by reference.
    The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), remove Form DR-179 (Corporate Surety Bond Form for Refund Permit Application), which is no longer used by the Department.
    The amendments to Rule 12B-5.200, F.A.C. (Retailers of Alternative Fuel), clarify that it is unlawful to put alternative fuel into a vehicle that does not have the decal required by Section 206.877, F.S., attached to the vehicle.
    SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
    The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.
    The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for removing obsolete provisions and forms relating to fuels and pollutants tax, and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.
    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.
    RULEMAKING AUTHORITY: 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 206.877, 213.06(1), 213.755(8), 526.206 FS.
    LAW IMPLEMENTED: 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.877, 206.89, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS.
    IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):
    DATE AND TIME: January 29, 2013, 1:30 p.m.
    PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida
    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at (850)617-8347. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Ryan Marlar, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-7670

    THE FULL TEXT OF THE PROPOSED RULE IS:

    PART I TAX ON MOTOR AND DIESEL FUEL

    12B-5.090 Local Government Users.

    (1) through (3) No change.

    (4) REFUNDS AND CREDITS.

    (a) No change.

    (b)1. Any county, municipality, or school district, which is not licensed as a local government user, that uses tax-paid diesel fuel, gasoline, or gasohol in vehicles operated on the highways, may seek a refund each calendar quarter for the fuel taxes imposed under Section 206.41(1)(b) and (g), F.S., for gasoline and gasohol, 1 cent of the tax imposed under Section 206.87(1)(a), F.S., and all of the tax imposed under Section 206.87(1)(e), F.S., on diesel fuel.

    2. Prior to qualifying for a refund of taxes paid, counties, municipalities, or school districts and nonpublic schools are required to file an Application for Fuel Tax Refund Permit (Form DR-185, incorporated by reference in Rule 12B-5.150, F.A.C.) and obtain a Fuel Tax Refund Permit (Form DR-192, incorporated by reference in Rule 12B-5.150, F.A.C.) issued by the Department.

    3. through 4. No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.86(11), 206.874(4), 213.755 FS. History-New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12,

    ________.

     

    12B-5.100 Mass Transit Systems.

    (1) through (3) No change.

    (4) REFUNDS AND CREDITS.

    (a) No change.

    (b)1. Prior to qualifying for a refund of taxes paid, a Mass Transit System is required to file an Application for Fuel Tax Refund Permit (Form DR-185, incorporated by reference in Rule 12B-5.150, F.A.C.) and obtain a Fuel Tax Refund Permit (Form DR-192, incorporated by reference in Rule 12B-5.150, F.A.C.) issued by the Department to obtain such refunds.

    2. No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.86(12), 206.874(5)(a), 213.755 FS. History-New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, ________ .

     

    12B-5.150 Public Use Forms.

    (1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.

    (b) No change.

    Form Number TitleEffective Date

    (2) through (12) No change.

    (13) DR-179Corporate Surety Bond Form for Refund Permit

    Application (R. 09/97)04/07

    (14) through (41) Renumbered (13) through (40) No change.

    Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8), 526.206 FS. Law Implemented 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS. History-New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09, 4-14-09, 6-1-09, 6-1-09(5), 1-11-10, 7-28-10, 1-12-11, 7-20-11, 01-25-12, ________.

     

    PART II TAX ON ALTERNATIVE FUEL

    12B-5.200 Retailers of Alternative Fuel.

    (1) through (3) No change.

    (4) FUELING OF A VEHICLE WITH NO FLORIDA DECAL.

    (a) It is unlawful for any person to put, or cause to be put, alternative fuel into the fuel supply tank of a motor vehicle required to have a decal affixed to such vehicle, unless the vehicle has such a decal attached to it, as required by Section 206.877, F.S.

    (b) No change.

    (5) No change.

    Rulemaking Authority 206.14(1), 206.59(1), 206.877, 213.06(1) FS. Law Implemented 206.485, 206.877, 206.89 FS. History-New 11-21-96, Amended 10-27-98, 5-1-06, 1-25-12, ________.


    NAME OF PERSON ORIGINATING PROPOSED RULE: Ryan Marlar, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7670
    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet
    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 11, 2012
    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 20, 2012 (Vol. 38, No. 29, p. 2907), to advise the public of the proposed changes to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), and to provide that, if requested in writing, a rule development workshop would be held on August 8, 2012. No request was received by the Department. No written comments were received by the Department.

     

Document Information

Comments Open:
1/7/2013
Summary:
The proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), and Rule 12B-5.100, F.A.C. (Mass Transit Systems), remove reference to the incorporation of a refund permit that does not meet the definition of a “rule” and is not incorporated by reference. The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), remove Form DR-179 (Corporate Surety Bond Form for Refund Permit Application), which is no longer used by the Department. The amendments to Rule 12B-5.200, F.A....
Purpose:
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) remove the incorrect reference to the incorporation of a form; (2) remove an obsolete form; and (3) provide clarification of the decal requirements for placing alternative fuel into a vehicle.
Rulemaking Authority:
206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 206.877, 213.06(1), 213.755(8), 526.206 FS.
Law:
119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.877, 206.89, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS.
Contact:
Ryan Marlar, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-7670.
Related Rules: (4)
12B-5.090. Local Government Users
12B-5.100. Mass Transit Systems
12B-5.150. Forms Used by Public
12B-5.200. Wholesalers of Alternative Fuel