The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms currently used to administer intangible personal property tax due on governmental leaseholds.  

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    DEPARTMENT OF REVENUE

    Corporate, Estate and Intangible Tax

    RULE NO.:RULE TITLE:

    12C-2.0115Public Use Forms

    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms currently used to administer intangible personal property tax due on governmental leaseholds.

    SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is the proposed revisions to governmental leasehold intangible personal property tax forms.

    RULEMAKING AUTHORITY: 199.202, 213.06(1) FS.

    LAW IMPLEMENTED: 119.071(5), 196.199(2), 199.032 (2005), 199.042 (2005), 199.052 (2005), 199.103(7) (2005), 199.135 (2005), 199.202, 199.232, 199.282 (2005), 199.292, 213.24(3), 215.26 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:

    DATE AND TIME: October 6, 2015, 9:00 a.m.

    PLACE: 2450 Shumard Oak Boulevard, Building Two, Room 1250, 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: Tonya Fulford at (850)717-6799. 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: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: (850)717-7082

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s Internet site at myflorida.com/dor/rules.

Document Information

Subject:
The subject of the rule workshop is the proposed revisions to governmental leasehold intangible personal property tax forms.
Purpose:
The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms currently used to administer intangible personal property tax due on governmental leaseholds.
Rulemaking Authority:
199.202, 213.06(1) FS.
Law:
119.071(5), 196.199(2), 199.032 (2005), 199.042 (2005), 199.052 (2005),199.103(7) (2005), 199.135 (2005), 199.202, 199.232, 199.282 (2005), 199.292, 213.24(3), 215.26 FS.
Contact:
Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850) 717-7082.
Related Rules: (1)
12C-2.0115. Public Use Forms