RULE NO.:RULE TITLE:
12B-5.150 Public Use Forms
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 40, No. 203, October 17, 2014 issue of the Florida Administrative Register.
These changes are in response to written comments received from a taxpayer, requesting that the Department revise provisions regarding the timely filing of returns. The proposed revisions modify materials incorporated by reference in Rule 12B-5.150, F.A.C., to provide that a taxpayer has timely filed a return if the return is received by the Department or its agent on or before the due date for the return. The revisions also remove the requirement that a taxpayer receive a confirmation that a return has been accepted by the Department for a return to be considered timely filed. The materials being modified are as follows:
Form NumberTitleEffective Date
(12) DR-182Florida Air Carrier Fuel Tax Return
(R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-___03583)
(19) DR-309631NInstructions for Filing Terminal Supplier
Fuel Tax Return (R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 03585)
(21) DR-309632NInstructions for Filing Wholesaler/
Importer Fuel Tax Return (R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 03587)
(25) DR-309634NInstructions for Filing Local Government
User of Diesel Fuel Tax Return (R. _____ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-_____ 03590)
(27) DR-309635NInstructions for Filing Blender Fuel
Tax Return (R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-____ 03592)
(29) DR-309636NInstructions for Filing Terminal Operator Information
Return (R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 03594)
(31) DR-309637NInstructions for Filing Petroleum Carrier
Information Return (R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 03595)
(33) DR-309638NInstructions for Filing Exporter Fuel
Tax Return (R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 03597)
Additionally, Subsection (23) of Rule 12B-5.150, F.A.C., has been revised to address the same issue. This subsection will now read:
Form NumberTitleEffective Date
(23) DR-309633NInstructions for Filing Mass Transit
System Provider Fuel Tax Return (R. ___ 01/14)___ 01/14
(http://www.flrules.org/Gateway/reference.asp?No=Ref-___ 03588)
