The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to amend three forms. Changes to two forms (DR-156T and DR-309652) allow taxpayers to submit information electronically, and changes to the third form (DR-191) are to clarify the ...

 

DEPARTMENT OF REVENUE

Miscellaneous Tax

RULE NO.:RULE TITLE:

12B-5.150Public Use Forms

PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to amend three forms. Changes to two forms (DR-156T and DR-309652) allow taxpayers to submit information electronically, and changes to the third form (DR-191) are to clarify the refund process for aviation fuel tax paid by certain air carriers, effective July 1, 2019.

SUMMARY: The proposed amendments to Rule 12B-5.5150, F.A.C., will adopt changes for three existing forms.

Revisions to Form DR-156T, Florida Temporary Fuel Tax Application, permit taxpayers to submit their completed application via email, allowing Department staff to review and approve/deny the application the same day it is submitted.

Revisions to Form DR-191, Application for Aviation Fuel Tax Refund Air Carriers, conform with 2018 legislative changes entitling qualified air carriers to a refund of 1.42 cents per gallon beginning in July 2019.

Revisions to Form DR-309652, Motor Fuel Taxes XML User Guide for eFile Developers and Transmitters, provide taxpayers with specific instructions on how to file using extensible (X) Markup Language (XML). Licensed Terminal Suppliers and Terminal Operators currently file their returns using Electronic Data Interchange (EDI). The Department is in the process of converting the filing process from EDI to XML. This conversion meets national standards and provides General Tax Administration with a common filing platform.

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: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences regarding rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

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: 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8), FS.

LAW IMPLEMENTED: 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: April 3, 2019, 9:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida. If a meeting is requested in writing, members of the public can also attend electronically via webinar; registration information will be posted to the Department’s website at http://floridarevenue.com/publicmeetings.

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: Danielle Boudreaux 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 IS: Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

12B-5.150 Public Use Forms.

(1)    No change.

	Form Number	Title	Effective Date
(2) through (4)	No change
(5)	DR-156T	Florida Temporary Fuel Tax Application (R. 01/16) (http://www.flrules.org/Gateway/reference.asp?No=Ref-_____06330)	XX/XX 01/16
(6) through (15)	No change
(16)	DR-191	Application for Aviation Fuel Tax Refund – Air Carriers (R. 01/13) (http://www.flrules.org/Gateway/reference.asp?No=Ref-_____02126)	XX/XX 01/13
(17) through (37)	No change
(38)	DR-309652	Motor and Other Fuel Taxes XML User Guide For e-file Developers and Transmitters (http://www.flrules.org/Gateway/reference.asp?No=Ref-_____ 08982)	XX/XX 01/18

Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8) FS. Law Implemented 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09, 4-14-09, 6-1-09, 6-1-09(5), 1-11-10, 7-28-10, 1-12-11, 7-20-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 7-28-15, 1-11-16, 1-10-17, 1-17-18, 9-17-18, 1-8-19,_____.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Tammy Miller

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: March 12, 2019

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: January 30, 2019