Approval of the proposed amendments to Rule Chapter 12C-2, Florida Administrative Code (Intangible Personal Property Tax). Notice of this proposed adoption was published in the Florida Administrative Weekly on October 19, 2007 (Vol. 33, No. 42, pp. ...

 

DEPARTMENT OF REVENUE
Corporate, Estate and Intangible Tax

RULE NO: RULE TITLE
12C-2.001: Definitions
12C-2.002: Property Subject to Tax - Annual and Nonrecurring
12C-2.003: Exemptions
12C-2.004: Levy of Tax - Annual and Nonrecurring
12C-2.005: Due Date - Payment of Tax - Discounts Allowed
12C-2.006: Taxable Situs - Reporting Requirements - Who Shall File a Return
12C-2.0061: Transfer of Intangible Personal Property to Certain Out-of-State Entities
12C-2.0062: Management or Control
12C-2.0063: Intangible Personal Property Held in Trusts
12C-2.007: Penalties and Interest
12C-2.008: Information Reports
12C-2.010: Valuations
12C-2.0105: Tax Credits
12C-2.011: Administration
12C-2.0115: Public Use Forms
12C-2.012: Refunds
The Department of Revenue announces a public meeting on Rules 12C-2.001, Definitions; 12C-2.002, Property Subject to Tax – Annual and Nonrecurring; 12C-2.003, Exemptions; 12C-2.004, Levy of Tax – Annual and Nonrecurring; 12C-2.005, Due Date – Payment of Tax – Discounts Allowed; 12C-2.006, Taxable Situs – Reporting Requirements – Who Shall File a Return; 12C-2.0061, Transfer of Intangible Personal Property to Certain Out-of-State Entities; 12C-2.0062, Management or Control; 12C-2.0063, Intangible Personal Property Held in Trusts; 12C-2.007, Penalties and Interest; 12C-2.008, Information Reports; 12C-2.010, Valuations; 12C-2.0105, Tax Credits; 12C-2.011, Administration; 12C-2.0115, Public Use Forms; 12C-2.012, Refunds, F.A.C. to which all persons are invited.

DATE AND TIME: December 18, 2007, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.

PLACE: Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida

GENERAL SUBJECT MATTER TO BE CONSIDERED: Approval of the proposed amendments to Rule Chapter 12C-2, Florida Administrative Code (Intangible Personal Property Tax). Notice of this proposed adoption was published in the F.A.W., on October 19, 2007 (Vol. 33, No. 42, pp. 4897-4907). A Rule Development Workshop was held on August 27, 2007, and a Rule Hearing was subsequently held on November 13, 2007. No comments were submitted during or after the workshop, and no comments were submitted at the hearing. After the hearing the Joint Administrative Procedures Committee of the Florida Legislature requested a copy of a form, which the Department provided.

A copy of the agenda may be obtained by contacting Larry Green at [phone].

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 Larry Green 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).

For more information, you may contact Larry Green at [phone].