Revising conversion units for a standard equivalent 1 3/5 bushel box used in computing equalization tax.

DEPARTMENT OF CITRUS
Departmental

RULE NO: RULE TITLE
20-9.002: Processed Form
PURPOSE AND EFFECT: Revising conversion units for a standard equivalent 1 3/5 bushel box used in computing equalization tax.
SUMMARY: Revising conversion units used in computing equalization tax.
SUMMARY OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
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.
SPECIFIC AUTHORITY: 601.10(1), 601.15(1), 601.15(10)(a), 601.155(3), 601.155(7) FS.
LAW IMPLEMENTED: 601.15(5), 601.15(6), 601.155 FS.
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Alice P. Wiggins, License & Regulation Specialist, Legal Department, Florida Department of Citrus, P. O. Box 148, Lakeland, Florida 33802-0148.

THE FULL TEXT OF THE PROPOSED RULE IS:

20-9.002 Processed Form.

(1) No change.

class=Section2>

(2) All persons or entities required to file excise tax returns pursuant to Section 601.155, Florida Statutes, shall file, each week, an excise tax return on forms furnished by the Department of Citrus (incorporated by reference in Section 20-100.004, F.A.C.).

 (a) All persons liable for the excise tax imposed by this section shall file with the Department of Citrus equalizing excise tax returns, certified as true and correct.  The return, as furnished by the Department of Citrus, shall report information as to the number of units of processed orange or grapefruit products subject to this section upon which any taxable privilege was exercised during the period of time covered by the return, in addition to the status of inventoried product. Each handler shall maintain records  and  documentation  supporting  declarations  made  on  the excise  tax return filed with the Department of Citrus. Unless the actual number of boxes is known to the processor and can be substantiated by appropriate records in his possession, the following table shall be used in determining the equivalent number of boxes:

Conversion Unit
			Number of Equivalent
Product	Oranges	Grapefruit	1-3/5 Bushel Boxes
Concentrate	6.20 6.32 solids	4.60 4.65 solids	1
Single Strength	6.12 6.16 gallons	5.26 5.12 gallons	1
Sections, canned	4.93 gallons	4.27 gallons	1

(b) Equalizing excise taxes shall be due and payable within 61 days after the first of the taxable privileges is exercised in this state.

(c) The excise tax levied by this section shall be at the same rate per box of oranges or grapefruit utilized in the initial production of the processed citrus products so handled as that imposed, at the time of exercise of the taxable privilege, by Section 601.15, Florida Statutes.

(d) All credits and refunds will be provided by Department of Citrus in accordance with Section 601.155, Florida Statutes.

(3) through (4) No change.

Specific Authority 601.10(1), 601.15(1),(10)(a), 601.155(3),(7) FS. Law Implemented 601.15(5),(6), 601.155 FS. History--Formerly 105-1.15(2), Revised 1-1-75, § (2), Amended 11-21-77, 8-1-80, § (3), 2-1-81, 8-1-83, Formerly 20-9.02, Amended 7-21-86, 8-30-89, 8-27-91, 7-13-94,10-22-95, 8-1-97, 8-3-00, 11-27-01,_________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Ken Keck, General Counsel.
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Ken Keck, General Counsel.
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 4/16/2003
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: May 9, 2003