The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.

DEPARTMENT OF REVENUE
Miscellaneous Tax

Rule No.: RULE TITLE
12B-5.150: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
SUMMARY: The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost 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: 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, 206.095, 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, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 2, 2010, 9:30 a.m.
PLACE: Room 1220, 2450 Shumard Oak Blvd., 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: Sarah Wachman at [phone]. 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: Ron Gay, Tax Law Specialist, 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:

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) 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/forms; or, 2) calling the Department at [phone], Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32399-0112 32304. Persons with hearing or speech impairments may call the Department’s TDD at [phone] or [phone].

Form Number          Title                                                                                                                                   Effective Date

(2) DR-138              Application for Fuel Tax Refund – Agriculture, Aquacultural,

                                Commercial Fishing or Commercial Aviation Purposes (R. 01/11 01/10)                         ____01/10

(3) through (9) No change.

(10) DR-160            Application for Fuel Tax Refund – Mass Transit System Users (R. 01/11 01/10)          ____01/10

(11) through (13) No change.

(14) DR-182            Florida Air Carrier Fuel Tax Return (R. 01/11 01/10)                                                       ____01/10

(15) No change.

(16) DR-189            Application for Fuel Tax Refund – Municipalities, Counties and School
                                          Districts (R. 01/11 01/10)                                                                                                  ____01/10

(17) DR-190            Application for Fuel Tax Refund – Non-Public Schools (R. 01/11 01/10)                        ____01/10

(18) No change.

(19) DR-248            2011 2010 Alternative Fuel Use Permit Application, Renewal, and

                                 Decal Order Form (R. 11/10 11/09)                                                                                   ____01/10

(20) DR-904            Pollutants Tax Return (R. 01/11 01/10)                                                                             ____01/10

(21) DR-309631      Terminal Supplier Fuel Tax Return (R. 01/11 01/10)                                                        ____01/10

(22) DR-309631N   Instructions for Filing Terminal Supplier Fuel Tax Return (R. 01/11 01/10)                    ____01/10

(23) DR-309632      Wholesaler/Importer Fuel Tax Return (R. 01/11 01/10)                                                    ____01/10

(24) DR-309632N   Instructions for Filing Wholesaler/Importer Fuel Tax Return (R. 01/11 01/10)                ____01/10

(25) DR-309633      Mass Transit System Provider Fuel Tax Return (R. 01/11 01/10)                                    ____01/10

(26) DR-309633N   Instructions for Filing Mass Transit System Provider Fuel

                                 Tax Return (R. 01/11 01/10)                                                                                              ____01/10

(27) DR-309634      Local Government User of Diesel Fuel Tax Return (R. 01/11 01/10)                                ____01/10

(28) DR-309634N   Instructions for Filing Local Government User of Diesel Fuel

                                 Tax Return (R. 01/11 01/10)                                                                                              ____01/10

(29) DR-309635      Blender/Retailer of Alternative Fuel Tax Return (R. 01/11 01/10)                                    ____01/10

(30) DR-309635N   Instructions for Filing Blender/Retailer of Alternative Fuel

                                 Tax Return (R. 01/11 01/10)                                                                                              ____01/10

(31) DR-309636      Terminal Operator Information Return (R. 01/11 01/10)                                                  ____01/10

(32) DR-309636N   Instructions for Filing Terminal Operator Alternative Fuel

                                Tax Return (R. 01/11 01/10)                                                                                               ____01/10

(33) DR-309637      Petroleum Carrier Information Return Alternative Fuel

                                Tax Return (R. 01/11 01/10)                                                                                               ____01/10

(34) DR-309637N   Instructions for Filing Petroleum Carrier Information Return (R. 01/11 01/10)                ____01/10

(35) DR-309638      Exporter Fuel Tax Return (R. 01/11 01/10)                                                                       ____01/10

(36) DR-309638N   Instructions for Filing Exporter Fuel Tax Return (R. 01/11 01/10)                                   ____01/10

(37) DR-309639      Application for Refund of Tax Paid on Undyed Diesel Used for Off-Road
                                          or Other Exempt Purposes (with Instructions) (R. 01/11 01/10)                                      ____01/10

(38) DR-309640      Application for Refund of Tax Paid on Undyed Diesel Consumed by
                                         Motor Coaches During Idle Time in Florida (R. 01/11 01/10)                                            ____01/10

(39) DR-309645      2011 2010 Refundable Portion of Local Option and State Comprehensive
                                         Enhanced Transportation System (SCETS) Tax (R. 01/11 01/10)                                      ____01/10

(40) DR-309660     Application for Pollutant Tax Refund (R. 01/11 01/09)                                                      ____04/09

(41) 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, 206.095, 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, 206.9943, 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,_______.

NAME OF PERSON ORIGINATING PROPOSED RULE: Ron Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 28, 2010
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on August 13, 2010 (Vol. 36, No. 32, pp. 3685-3686). No request was received by the Department to hold a workshop. No written comments have been received by the Department.