Amendment deferring reporting of early season fruit and payment of taxes until after tax rate is approved by the Florida Citrus Commission.  


  • RULE NO: RULE TITLE
    20-9.001: Fresh Form
    20-9.002: Processed Form
    20-9.004: Fruit Handled by Express and Gift Package Shippers
    20-9.005: Requirements to Guarantee Payment of Excise Tax
    20-9.006: Late Filing of Returns and Inadequacy of Bond
    PURPOSE AND EFFECT: Amendment deferring reporting of early season fruit and payment of taxes until after tax rate is approved by the Florida Citrus Commission.
    SUBJECT AREA TO BE ADDRESSED: Reporting of early season fruit and payment of taxes until after tax rate is approved by the Florida Citrus Commission.
    SPECIFIC AUTHORITY: 601.10(1), 601.15(1), (5), (6), (10)(a), 601.155(3), (7) FS.
    LAW IMPLEMENTED: 601.15(1),(3),(5),(6), 601.152, 601.154, 601.155 FS.
    IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Alice P. Wiggins, License & Regulation Specialist, Legal Department, Florida Department of Citrus, P. O. Box 148, Lakeland, Florida 33802-0148 or awiggins@citrus.state.fl.us

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.

Document Information

Subject:
Reporting of early season fruit and payment of taxes until after tax rate is approved by the Florida Citrus Commission.
Purpose:
Amendment deferring reporting of early season fruit and payment of taxes until after tax rate is approved by the Florida Citrus Commission.
Rulemaking Authority:
601.10(1), 601.15(1), (5), (6), (10)(a), 601.155(3), (7) FS.
Law:
601.15(1),(3),(5),(6), 601.152, 601.154, 601.155 FS.
Contact:
Alice P. Wiggins, License & Regulation Specialist, Legal Department, Florida Department of Citrus, P. O. Box 148, Lakeland, Florida 33802-0148 or awiggins@citrus.state.fl.us
Related Rules: (5)
20-9.001. Fresh Form
20-9.002. Processed Form
20-9.004. Fruit Handled by Express and Gift Package Shippers
20-9.005. Requirements to Guarantee Payment of Excise Tax
20-9.006. Late Filing of Returns and Inadequacy of Bond