The purpose of the proposed amendment to Rule 12D-16.001, F.A.C., is to conform with changes to s. 195.022, F.S., made by Chapter 2009-67, Laws of Florida, to remove requirements that the Department is to provide paper forms to the counties. The ...  

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    DEPARTMENT OF REVENUE
    Property Tax Oversight Program

    RULE NO.: RULE TITLE:
    12D-16.001: Administration of Forms
    12D-16.002: Index to Forms

    PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12D-16.001, F.A.C., is to conform with changes to Section 195.022, F.S., made by Chapter 2009-67, Laws of Florida, to remove requirements that the Department is to provide paper forms to the counties. The purpose of the proposed amendment to Rule 12D-16.002, F.A.C., is to implement provisions from Chapters 2007-4, 2007-36, 2007-121, 2008-173, 2009-157, 2010-109, 2011-93, 2011-107, and 2011-151, Laws of Florida, and to implement other technical changes to ad valorem property tax forms used by property appraisers, tax collectors, value adjustment boards, and the general public.

    SUMMARY: The proposed amendment to Rule 12D-16.001, F.A.C., implements legislation instructing the Department to discontinue providing paper forms to the counties. The proposed amendment to Rule 12D-16.002, F.A.C., incorporates amended and new forms into rule.

    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 with activities for providing the public tax information and 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: 195.027(1), 213.06(1) FS.

    LAW IMPLEMENTED: 92.525, 95.18, 136.03, 192.001(18), 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 195.095, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2424, 197.3632, 197.3635, 197.414, 197.432, 197.474, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

    A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

    DATE AND TIME: May 1, 2012, 10:00 a.m.

    PLACE: Conference Room 1220, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this hearing posted on the Department’s site at: http://dor.myflorida.com/dor/property/legislation.

    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: Janice Forrester, Tax Law Specialist, telephone (850)617-8886 or email ForrestJ@dor.state.fl.us. 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 RULES IS: Janice Forrester, Tax Law Specialist, telephone (850)617-8886 or email ForrestJ@dor.state.fl.us

     

    THE FULL TEXT OF THE PROPOSED RULES IS:

    12D-16.001 Administration of Forms.

    (1) The Department shall prescribe all forms and instructions relating to their use, which shall be uniform throughout the state, to be used by county property appraisers, county tax collectors, clerks of the circuit court, and value adjustment boards in administering and collecting ad valorem taxes. The Department shall furnish forms for counties with a population of 100,000 or less.

    (2) Counties with a population of more than 100,000 shall reproduce forms for distribution at the county officer’s expense.

    (3)(2) The Department shall prescribe one form for each purpose. Each form shall be uniform throughout the state as to size, content, layout dimensions and construction.

    (3) For counties with populations of 100,000 or less, requisitions for forms shall be made to the Department not less than 90 days prior to desired date of delivery. Requisitions for the following forms shall be submitted to the Department on or before August 1 of each year so that the property appraiser can and shall make them available in his or her office on the first working day of the next ensuing calendar year:

    (a) Tangible Personal Property and Inventory Return;

    (b) Application for Agricultural Classification of Lands;

    (c) Applications for Assessment of Pollution Control Devices;

    (d) Applications for Exemptions (original and renewal); and

    (e) Applications for classification as High-Water Recharge Lands or as Historic Properties Used for Commercial or Certain Nonprofit Purposes.

    (4) through (5) No change.

    (6) Individual officers may use supplemental forms, produced at their own expense, which they deem expedient for the purpose of administering and collecting ad valorem taxes within their own jurisdictions. Such supplemental forms may be used in conjunction with and not be substituted for, nor used in lieu of, the forms prescribed and furnished by the Department.

    Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 195.002, 195.022 FS. History–New 10-12-76, Amended 4-11-80, Formerly 12D-16.01, Amended 1-11-94, 12-27-94, 12-30-04, ________.

     

    12D-16.002 Index to Forms.

    (1) The following paragraphs list the forms used utilized by the Department of Revenue. A copy of these forms may be obtained from the Department’s website at http://dor.myflorida.com/dor/, or by writing to: Director, Property Tax Oversight Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-3000. The Department of Revenue adopts, and hereby incorporates by reference in this rule, the following forms and instructions:

     

     

     

    Form Number

    Form Title

    Effective Date

    (2)

    DR-401

    Private Car and Freight Line Equipment Companies Annual

     

     

     

    Report and Return to the State of Florida Department of Revenue Property Tax Administration (r. 12/11 12/06)

     

    _____10/07

    (3)(a)

     

    No change.

     

    (b)

    DR-403

    Tax Roll Certification (r. 6/11 n. 1/04)

    _____12/04

    (c)

    DR-403AC

    Revised Recapitulation of the Ad Valorem Assessment Rolls (County Values) (r. 1/04)

    12/04

    (4)(a)

    DR-403AM

    Revised Recapitulation of the Ad Valorem Assessment Rolls (Municipality Values) (r. 1/04)

    12/04

    (b)

    DR-403BM

    Recapitulation of Taxes as Extended on the Tax Rolls; (Municipalities) (r. 6/11 5/89)

    _____5/89

    (5)(a)

    DR-403CC

    Recapitulation of Taxes as Extended on the ____ Tax Rolls; County Commission, School Board, and Taxing Districts (Counties) (r. 6/11 5/89)

    _____5/89

    (b)

    DR-403EB

    The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____County, Florida (r. 6/11 1/04)

    _____12/04

    (6)(a)

    DR-403PC

    The Value and Number of Parcels on the Real

     

     

     

    Property Countywide Assessment Roll by Category (r. 06/11 5/85)

    _____5/85

    (b)

    DR-403V

    The (tax year) Revised Recapitulation of the Ad Valorem Assessment Roll Value Data (n. 6/11)

     

    _____

    (7)(a)

    DR-404PA

    Property Appraiser Budget Amendment/Transfer /Amendment (r. 3/08)

    _____1/86

    (b)

    DR-404TC

    Tax Collector Budget Amendment/Transfer (r. 3/08 2/97)

    _____12/97

    (c)

    DR-405

    Tangible Personal Property Tax Return (r. 12/11 11/01)

    _____12/01

    (d)

    DR-405W

    Notice to Taxpayer Whose Tangible Personal Property Return was

     

     

     

    Waived in the Previous Year (n. 12/08)

    _____

    (8)(a)

    through (b)

    No change.

     

    (9)(a)

    DR-409

    Certificate of Correction of Tax Roll (r. xx/12 12/05)

    _____1/06

    (b)

    DR-409A

    Certificate of Correction of Non-Ad Valorem

     

     

     

    Assessment Roll (r. 12/96 12/03)

    1/04

    (c)

    DR-410

    Application for Certified Florida Collector or

     

     

     

    Certified Florida Collector Assistant (r. 3/08 12/96)

    _____12/97

    (10)(a)

    DR-412

    Notice of Intent (r. 12/92)

    12/92

    (11)(b)

    DR-413

    Affidavit of Proof of Publication (n. 2/91)

    2/91

    (11)

    DR-415

    Application for Department of Revenue

     

     

     

    Approved Bidder’s List (r. 7/97)

    12/97

    (12)(a)

    DR-416

    Physician’s Certification of Total and Permanent

     

     

     

    Disability (r. xx/12 12/94)

    _____12/94

    (b)

    DR-416B

    Optometrist’s Certification of Total and Permanent Disability (r. xx/12)

    _____

    (13)(a)

     

    No change.

     

    (b)

    DR-418C

    Real Property Dedicated in Perpetuity for Conservation

     

     

     

    Exemption Application (n. xx/12)

    _____

    (c)

    DR-418CR

    Real Property Dedicated in Perpetuity for Conservation

     

     

     

    Exemption Renewal (n. 11/10)

    _____

    (d)(b)

    DR-418E

    Enterprise Zone Ad Valorem Property Tax

     

     

     

    Exemption Child Care Facility Application

     

     

     

    For Exemption Certification (n. 12/99)

    1/00

    (14)(a)(c)

    DR-420

    Certification of Taxable Value (r. xx/12 1/95)

    _____12/94

    (b)

    DR-420DEBT

    Certification of Voted Debt Millage (r. 6/10)

    _____

    (c)

    DR-420FC

    Distribution to Fiscally Constrained Counties Application (r. 8/10)

    _____

    (d)

    DR-420MM

    Maximum Millage Levy Calculation, Final Disclosure (r. xx/12)

    _____

    (e)

    DR-420MM-P

    Maximum Millage Levy Calculation, Preliminary Disclosure (r. xx/12)

    _____

    (f)(d)

    DR-420S

    Certification of School Taxable Value (r. 5/11 1/03)

    _____1/03

    (g)

    DR-420TIF

    Tax Increment Adjustment Worksheet (r. 6/10)

    _____

    (15)(14)(a)

    DR-421

    Certification for Taxing Authorities That Do

     

     

     

    Not Levy Ad Valorem Taxes (r. xx/12)

    _____7/93

    (b)

    DR-422

    Certification of Final Taxable Value (r. 5/11 1/03)

    _____1/03

    (c)

    DR-422DEBT

    Certification of Final Voted Debt Millage (r. 5/11)

    _____

    (d)

    DR-428B

    Maximum Millage Calculation, General Information for

     

     

     

    Fiscal Year 2009-10 and Thereafter (r. 5/11)

    _____

    (e)

    DR-430

    Change of Ownership or Control Non-Homestead

     

     

     

    Property (n. xx/12)

    _____

    (f)

    DR-430M

    Change of Ownership or Control, Multiple Parcels (n. xx/12)

    _____

    (g)

    DR-431

    Voluntary Disclosure of Property (r. xx/12)

    _____

    (16)(15)

    DR-452

    Form for Return of Real Property in Attempt to

     

     

     

    Establish Adverse Possession Without Color of

     

     

     

    Title (r. 2/12 8/93)

    _____12/94

    (17)(16)(a)

    DR-453

    Notice of Tax Lien for Homestead Exemption

     

     

     

    and/or Limitation Exclusion (r. 12/05)

    1/06

    (b) through (c)

     

    No change.

     

    (18)(17)

    DR-456

    Notice of New, Rebuilt, or Expanded Property

    9/84

    (19)(18)

    DR-462

    Application for Refund of Ad Valorem Taxes (r. 12/11 12/02)

    _____1/03

    (19)

    Reserved

     

     

    (20)(a)

    DR-470

    Railroad Tax Return (r. 5/93)

    5/93

    (b)

    DR-470A

    Annual Report of Railroad Company Annual Report and Return

     

     

     

    to the State of Florida (r. 12/11 1/95)

    _____12/95

    (21)(a)

     

    No change.

     

    (b)

    DR-474

    Notice of Proposed Property Taxes (r. xx/12 12/04)

    _____12/04

    (c)

    DR-474M

    Amended Notice of Proposed Property Taxes (r. xx/12 8/95)

    _____12/95

    (d)

    DR-474N

    Notice of Proposed Property Taxes and

     

     

     

    Proposed or Adopted Non-Ad Valorem

     

     

     

    Assessments (r. xx/12 12/04)

    _____12/04

    (22) through (23)(a)

     

    No change.

     

    (23)(b)

    DR-482C

    Land Used for Conservation, Assessment Application (r. xx/12)

    _____

    (c)

    DR-482CR

    Land Used for Conservation, Assessment Reapplication (r. xx/12)

    _____

    (d)(b)

    DR-482HW

    Application and Return for High-Water

     

     

     

    Recharge Classification of Lands (n. 12/99)

    1/00

    (e)(c)

    DR-482HP

    Application and Return for Classification/Exemption of

     

     

     

    Property as Historic Property Used for Commercial

     

     

     

    or Certain Nonprofit Purposes (r. 12/04)

    12/04

    (f) (d)

    DR-483

    Request for Extension of the Time for

     

     

     

    Completion of Assessment Roll(s)

    8/89

    (24)

    DR-484

    Budget Form for Property Appraisers (r. xx/12 n. 2/90)

    _____2/90

    (25)

     

    485 Series:

     

    (a)

    DR-485M

    Notice of Decision of The Value Adjustment Board (r. xx/12 n. 12/09)

    _____3/10

    (b)

     

    No change.

     

    (c)

    DR-485V

    Decision of The Value Adjustment Board --

     

     

     

    Value Petition (r. xx/12 n. 12/09)

    _____3/10

    (d)

    DR-485WCN

    Value Adjustment Board -- Clerk’s Notice (r. xx/12) (n. 12/09)

    _____3/10

    (e)

     

    No change.

     

    (f)

    DR-485XC

    Decision of The Value Adjustment Board -- Exemption, Classification,

     

     

     

    or Assessment Difference Transfer Petition (r. xx/12 n. 12/09)

    _____3/10

    (26)

     

    486 Series:

     

    (a)

     

    No change.

     

    (b)

    DR-486DP

    Petition to The Value Adjustment Board -- Tax Deferral or Penalties --

     

     

     

    Request for Hearing (r. xx/12 12/09)

    _____3/10

    (c) through (d)

     

    No change.

     

    (e)

    DR-487

    Certification of Compliance (r. 5/11 12/99)

    _____12/96

    (f)

    DR-487V

    Vote Record for Final Adoption of Millage Levy (r. 6/10)

    _____

    (27)(a) through (b)

     

    No change.

     

    (28)

    DR-489

    Tax Roll Certification (r. 6/11 3/84)

    _____3/84

    (29)(a)

    DR-489AC

    Preliminary Recapitulation of Ad Valorem Assessment Rolls County (r. 1/04)

    12/04

    (b)

    DR-489AM

    Preliminary Recapitulation of Ad Valorem Assessment Rolls Municipality (r. 1/04)

     

    12/04

    (c)

    DR-489EB

    The (tax year) Ad Valorem Assessment Rolls Exemption Breakdown of ____ County, Florida (r. 6/11 1/04)

    _____12/04

    (b)(d)

    DR-489PC

    The Value and Number of Parcels on the Real Property Countywide Assessment Roll by Category (r. 6/11 5/85)

     

    _____5/85

    (c)

    DR-489V

    The (tax year) Preliminary Recapitulation of the Ad Valorem Assessment Roll, Value Data (n. 6/11)

     

    _____

    (30)(a)

    DR-490

    Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser (r. xx/12 12/09)

     

    _____3/10

    (b)

     

    No change.

     

    (31)(a)

    DR-492

    Return of Pollution Control Devices for Ad Valorem Tax Purposes (r. xx/12 8/83)

     

    _____8/83

    (b)

    DR-493

    Adjustments Made to Recorded Selling Prices or Fair Market Value in Arriving at Assessed Value Summary of Adjustments to Tax Roll (r. xx/12 6/92)

     

    _____6/92

    (32)

     

    No change.

     

    (33)

    DR-498AR

    Automatic Renewal or Removal Receipt for Total or Partial Tax Exemption (r. 1/93)

     

    1/93

    (34)(a) through (b)

     

    No change.

     

    (c)

    DR-499AR

    Automatic Renewal or Removal for of Agricultural or High-Water Recharge Classification of Lands (r. 12/06)

     

    10/07

    (d) through

    (35)

    No change.

     

    (36)

    DR-500

    Renewal Application for Homestead and Related Tax Exemptions (r. xx/12 1/93)

     

    _____1/93

    (37)

    DR-500AR

    Automatic Renewal or Removal for Homestead and Related Tax Exemption (r. 1/93)

     

    1/93

    (38)

     

    No change.

     

    (39)(a)

    DR-501

    Original Application for Homestead and Related Ad Valorem Tax Exemptions (r. xx/12 12/06)

    _____10/07

    (b)

    DR-501A

    Statement of Gross Income (r. xx/12 6/94)

    _____12/95

    (c)

    DR-501CC

    Ad Valorem Tax Exemption Application Proprietary Continuing Care Facility (r. xx/12 n. 9/98)

     

    _____12/98

    (d)

    DR-501DV

    Application for Homestead Tax Discount, Veterans Age 65 and Older with a Combat-Related Disability (n. xx/12)

     

    _____

    (e)

    DR-501M

    Deployed Military Exemption Application (r. 11/11)

    _____ (6/11)

     

    DR-501SC

    Sworn Statement of Adjusted Gross Income of Household and Return (12/04)

    12/04

    (f)(e)

    DR-501PGP

    Original Application for Assessment Reduction for Living Quarters of Parents or Grandparents (r. xx/12 n. 12/03)

    _____1/04

    (g)

    DR-501RVSH

    Certificate for Transfer of Homestead Assessment Difference (r. 12/08)

    _____

    (h)

    DR-501SC

    Adjusted Gross Household Income Sworn Statement and Return (r. xx/12)

    _____

    (i)

    DR-501T

    Transfer of Homestead Assessment Difference, Attachment to Original Application for Homestead Tax Exemption (r. 12/08)

     

    _____

    (40)(a)

    DR-501S

    Eligibility Criteria to Qualify for Property Tax Exemption (r. 12/05)

    1/06

    (b)

    DR-502

    Tax Collector’s Recapitulation of the Tax Roll (r. 6/85)

    6/85

    (b)(c)

    DR-503

    Tax Collector’s Recapitulation of the Non-Ad Valorem Assessment Levy (r. 12/05)

     

    1/06

    (c)

    DR-503NA

    Tax Collector’s Report on Non-Ad Valorem Assessments Collected on the Notice of Taxes (r. 6/09)

    _____

    (41)(a)

     

    No change.

     

    (b)

    DR-504S

    Affidavit for Ad Valorem Tax Exemption (r. 12/93)

    12/94

    (c)

    DR-504CS

    Ad Valorem Tax Exemption Application Charter School Facilities (n. 12/00)

    1/01

    (c)(d)

    DR-504HA

    Ad Valorem Tax Exemption Application and Return Homes for the Aged (n. 11/01)

    12/01

    (d)

    DR-504S

    Individual Affidavit for Ad Valorem Tax Exemption-Homes for the Aged (r. xx/12)

    _____

    (42) through

    (45)(b)

    No change.

     

    (46)(a)

    DR-510

    Form for Cancellation or Correction of Tax Sale Certificate (r. 12/11 7/93)

    _____ 11/87

    (46)(b)

    Through (48)(b)

    No change.

     

    (48)(c)

    DR-516

    Application for Certified Florida Appraiser or Certified Florida Evaluator (r. 3/08 12/96)

    _____12/97

    (d)

    DR-516E

    Application for Certified Florida Evaluator (r. 3/08)

    _____

    (e)(d)

    DR-517

    Tax Collector’s Warrant for Collecting Personal Property Taxes (r. 8/95)

    12/95

    (49) through

    (51)(a)

    No change.

     

    (b)

    DR-528

    Notice of Ad Valorem Taxes and Non-Ad

     

     

     

    Valorem Assessments (example only) (r. xx/12)

    _____2/91

    (c) through

    (52)(a)

    No change.

     

    (b)

    DR-534

    Notice and Application for Alternative Payment of 20XX 2005 Property Taxes (r. 12/11 12/04)

     

    12/04

    (53) through

    (54)

    No change.

     

    (55)

    DR-546

    Agricultural Income and Information Form (r. xx/12 1/94)

    12/94

    (56)(a)

    DR-570 Reserved

    Application for Homestead Tax Deferral (r. 10/11)

    _____

    (b)

    DR-570AH

    Application for Affordable Housing Property Tax Deferral (n. 10/11)

    _____

    (c)

    DR-570WF

    Application for Recreational and Commercial Working Waterfronts Property Tax Deferral (r. 10/11)

     

    _____

    (57)(a)

    DR-571A

    Disapproval of Application for Tax Deferral-Homestead, Affordable

     

     

     

    Rental Housing, or Working Waterfront (r. xx/12) (n. 12/09)

    3/10

    (b)

    DR-584

    Budget Form for Tax Collectors Budget Schedule (r. xx/12 2/94)

    12/94

    (c)

    DR-585

    Minimum Standards Contract (n. 8/77)

    8/77

    (58)

     

    No change.

     

    (59)

    DR-591

    Application for Certified Cadastralist of Florida (r. 3/08) (n. 12/96)

     

     

     

     

    12/96

    (60) through

    (61)(b)

    No change.

     

    Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 195.095, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.253, 197.304, 197.3041, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS. History–New 10-12-76, Amended 4-11-80, 9-17-80, 5-17-81, 1-18-82, 4-29-82, Formerly 12D-16.02, Amended 12-26-88, 1-9-92, 12-10-92, 1-11-94, 12-27-94, 12-28-95, 12-25-96, 12-30-97, 12-31-98, 2-3-00, 1-9-01, 12-27-01, 1-20-03, 1-26-04, 12-30-04, 1-16-06, 10-2-07, 3-30-10,_________.

    NAME OF PERSON ORIGINATING PROPOSED RULE: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)617-8886

    NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of the State of Florida

    DATE PROPOSED RULE APPROVED BY AGENCY HEAD: March 20, 2012

    DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: July 1, 2011 (Vol. 37, No. 26, pp. 1785-1792) Florida Administrative Weekly

Document Information

Comments Open:
4/6/2012
Summary:
The proposed amendment to Rule 12D-16.001, F.A.C., implements legislation instructing the Department to discontinue providing paper forms to the counties. The proposed amendment to Rule 12D-16.002, F.A.C., incorporates amended and new forms into rule.
Purpose:
The purpose of the proposed amendment to Rule 12D-16.001, F.A.C., is to conform with changes to s. 195.022, F.S., made by Chapter 2009-67, Laws of Florida, to remove requirements that the Department is to provide paper forms to the counties. The purpose of the proposed amendment to Rule 12D-16.002, F.A.C., is to implement provisions from Chapters 2007-4, 2007-36, 2007-121, 2008-173, 2009-157, 2010-109, 2011-93, 2011-107, and 2011-151, Laws of Florida, and to implement other technical changes to ...
Rulemaking Authority:
195.027(1), 213.06(1) FS.
Law:
92.525, 95.18, 136.03, 192.001(18), 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 195.095, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2424, 197.3632, 197.3635, 197.414, 197.432, 197....
Contact:
Janice Forrester, Tax Law Specialist, telephone (850) 617-8886 or email ForrestJ@dor.state.fl.us.
Related Rules: (2)
12D-16.001. Administration of Forms
12D-16.002. Index to Forms