The purpose of the creation of this rule is to permanently adopt Emergency Rule 12BER19-02, F.A.C. Section 22, Chapter 2019-42, L.O.F., provides a refund of tax paid on qualifying purchases of fuel used for agricultural shipment or hurricane debris ...

 

DEPARTMENT OF REVENUE

Miscellaneous Tax

RULE NO.:RULE TITLE:

12B-5.1301Fuel Used for Agricultural Shipment or Hurricane Debris Removal

PURPOSE AND EFFECT: The purpose of the creation of this rule is to permanently adopt Emergency Rule 12BER19-02, F.A.C. Section 22, Chapter 2019-42, L.O.F., provides a refund of tax paid on qualifying purchases of fuel used for agricultural shipment or hurricane debris removal for counties directly affected by Hurricane Michael.

SUBJECT AREA TO BE ADDRESSED: Permanent adoption of Emergency Rule 12BER19-02, F.A.C.

RULEMAKING AUTHORITY: S. 22, Ch. 2019-42, L.O.F.

LAW IMPLEMENTED: S. 22, Ch. 2019-42, L.O.F.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: January 15, 2019; 10 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 1, 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: Tonya Fulford 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone], email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at www.floridarevenue.com/rules.