RULE NO: RULE TITLE
12C-2.0115: Public Use Forms
- NOTICE OF CHANGENotice 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. 35 No. 37, September 18, 2009 issue of the Florida Administrative Weekly.
The proposed amendments to Rule 12C-2.0115, F.A.C., adopt, by reference, Form DR-601G (Government Leasehold Intangible Personal Property Tax Return for 2010 Tax Year). In response to written comments received from the Joint Administrative Procedures Committee, dated November 3, 2009, the following sentence in General Information on Page 3 of Form DR-601G has been withdrawn:
Nominal or token payments, such as $1 or $10 per year, are not considered rental payments for determining the taxation of the lessee's estate as intangible property.
