Temporary Licenses Issued Under a Declared Emergency, Refunds, Public Use Forms

DEPARTMENT OF REVENUE
Miscellaneous Tax

RULE NO: RULE TITLE
12B-5.121: Temporary Licenses Issued Under a Declared Emergency
12B-5.130: Refunds
12B-5.150: Public Use Forms

NOTICE OF CHANGE

Notice 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. 5, February 6, 2009 issue of the Florida Administrative Weekly.

In response to written comments received from the Joint Administrative Committee, dated March 12, 2009, subparagraph 4. of paragraph (b) of subsection (6) of proposed Rule 12B-5.121, F.A.C., has been removed. Prior to removal, that subparagraph read:

4. In addition to the collection allowance deductions authorized in subparagraphs 2. and 3., temporary importers who sell gasoline, gasohol, and undyed diesel to retail dealers or ene-users may take a deduction of 1.1 percent (.011) of the taxes collected under Section 206.41(1)(d), (e), and (f), and Section 206.87(1)(b), (c), and (d), F.S., only when the return and payment are remitted timely.

Paragraph (c) of subsection (6) of proposed Rule 12B-5.121, F.A.C., has been renumbered and changed, so that, when adopted, that paragraph will read:

(d) Carrier Information Return. Temporary carriers of gasoline, gasohol, diesel, undyed diesel, and aviation fuel are required to report all gallons of fuel exported from Florida on a Petroleum Carrier Information Return (Form DR-309637, incorporated by reference in Rule 12B-5.150, F.A.C.).

Paragraph (b) of subsection (1) of Rule 12B-5.130, F.A.C., has been changed, so that, when adopted, that paragraph will read:

(b) Prior to qualifying for a refund of taxes paid on motor fuel used for agricultural, aquacultural, and commercial fishing, and commercial aviation purposes, every person is required to file an Application for Fuel Tax Refund Permit (Form DR-185, incorporated by reference in Rule 12B-5.150, F.A.C.) with the Department and obtain a Fuel Tax Refund Permit (Form DR-192, incorporated by reference in Rule 12B-5.150, F.A.C.).

The definition of the term “importer” contained in Form DR-156T, Florida Temporary Fuel Tax Application, incorporated by reference in the proposed amendments to Rule 12B-5.150, F.A.C., Public Use Forms, has been changed, so that, when adopted, that definition will read:

“Importer” means any person that has met the requirements of Section 206.051, Florida Statutes (F.S.), and is licensed by the Department to import motor fuel or diesel fuel upon which no precollection of tax has occurred, other than through bulk transfer, into this state by common carrier or company-owned trucks.

Subsection (5) of proposed Rule 12B-5.150, F.A.C., Public Use Forms, has been changed, so that, when adopted, that subsection will read:

Form Number        Title                                                        Effective Date

(5) DR-156T           Florida Temporary Fuel
                                Tax Application (R. 03/09)                  ______