12A-13.002: Collection and Remittance of Fee
PURPOSE AND EFFECT: Tax collectors are required to report and remit taxes and fees electronically to the Department using the Tax Collector Revenue Remittance System and no longer use Form DR-35 (Motor Vehicle Warranty Remittance Fee Report) to report the fee. Form DR-35 continues to be used by private tag agencies reporting the fee and by motor vehicle dealers reporting the fee on vehicles sold or leased in Florida for titling or registration in another state. The purpose of the proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee), is to: (1) adopt revisions to Form DR-35 to update the instructions; and (2) update the information on how to obtain copies of the form from the Department.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the proposed changes to Form DR-35 used by the Department in the administration of the motor vehicle warranty fee.
SPECIFIC AUTHORITY: 213.06(1) FS.
LAW IMPLEMENTED: 219.07, 320.27(1)(c), 681.102(15), 681.117 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: July 28, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
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 (850)922-4830. 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:
Published on the Departments Internet site at myflorida.com/dor/rules
