To amend rule language to delete obsolete references and incorporate an updated form.

 

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division of Alcoholic Beverages and Tobacco

RULE NO.:RULE TITLE:

61A-10.055Excise Tax Refunds

PURPOSE AND EFFECT: To amend rule language to delete obsolete references and incorporate an updated form.

SUMMARY: The proposed language deletes references to repealed rule 61A-5.001, F.A.C., and incorporates updated form DBPR ABT 4000A-300, In-State Tobacco Products Wholesale Dealer’s Report.

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: the economic review conducted by the agency.

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: 210.75, FS.

LAW IMPLEMENTED: 210.25, 210.67, FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Rebecca Hays, Counsel for Compliance and Regulatory Programs, Division of Alcoholic Beverages and Tobacco, 2601 Blair Stone Road, Tallahassee, Florida 32399, [phone], [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

61A-10.055 Excise Tax Refunds.

(1) No change.

(a) No change.

(b) No change.

(c) No change.

(2) The amount of the tax reduction can be taken by reporting the transaction on the appropriate details page of form DBPR Form AB&T 4000A-300, In-Sstate Tobacco Products Wholesale Dealer’s Report, which is incorporated herein by reference and effective 11/2019.  Form DBPR ABT 4000A-300 is accessible via http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/electronic-data-submission/, or a paper form may be requested by contacting the Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, Bureau of Auditing at 2601 Blair Stone Road, Tallahassee, Florida 32399-1022. A copy of the EDS form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11251, and a copy of the paper form may be viewed at https://flrules.org/Gateway/reference.asp?No=Ref-11252. The form may be submitted through the Division’s EDS System, or the paper form may be mailed to the Department of Business and Professional Regulation, Division of Alcoholic Beverages and Tobacco, Bureau of Auditing, 2601 Blair Stone Road, Tallahassee, Florida 32399-1022 may be obtained as specified in Rule 61A-5.001, F.A.C., and is incorporated herein by reference and effective (2/08).

(3) No change.

Rulemaking Authority 210.75 FS. Law Implemented, 210.25, 210.67 FS. History–New 9-2-08, Amended 11-xx-19.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Sterling Whisenhunt, Director, Division of Alcoholic Beverages and Tobacco, Department of Business and Professional Regulation

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Halsey Beshears, Secretary, Department of Business and Professional Regulation

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: November 1, 2019

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: November 7, 2019