The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to incorporate revisions to five forms to clarify when a quarterly refund due date may be extended and to two forms to clarify bonds for natural gas retailers are not required.

 

DEPARTMENT OF REVENUE

Miscellaneous Tax

RULE NO.:RULE TITLE:

12B-5.150Public Use Forms

PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12B-5.150, F.A.C., is to incorporate revisions to five forms to clarify when a quarterly refund due date may be extended and to two forms to clarify bonds for natural gas retailers are not required.

SUMMARY: Updates and revisions to Form DR-138 (Application for Fuel Tax Refund Agricultural, Aquacultural, Commercial Fishing or Commercial Aviation Purposes); Form DR-156 (Florida Fuel or Pollutants Tax Application); Form DR-157W (Bond Worksheet Instructions); Form DR-160 (Application for Fuel Tax Refund Mass Transit System Users); Form DR-189 (Application for Fuel Tax Refund Municipalities, Counties and School Districts); Form DR-190 (Application for Fuel Tax Refund Non-Public Schools); and Form DR-309660 (Application for Pollutants Tax Refund).

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 regarding 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: 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8), FS.

LAW IMPLEMENTED: 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: October 16, 2019, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida. If a meeting is requested in writing, members of the public can also attend electronically via webinar; registration information will be posted to the Department’s website at http://floridarevenue.com/publicmeetings.

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 [phone]. 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 IS: Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone], email [e-mail].

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12B-5.150 Public Use Forms.

(1) No change.

Form Number	Title	Effective Date
(2) DR-138	Application for Fuel Tax Refund Agricultural, Aquacultural, Commercial Fishing or Commercial Aviation Purposes (R. 01/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     08973)	XX/XX 01/18
(3) DR-156	Florida Fuel or Pollutants Tax Application (R. 1/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     08974)	XX/XX 01/18
(4) through (8)	No change
(9) DR-157W	Bond Worksheet with Instructions (R. 10/13) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     03582)	XX/XX 01/14
(10) DR-160	Application for Fuel Tax Refund – Mass Transit System Users (R. 01/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     08976)	XX/XX 01/18
(11) through (13)	No change
(14) DR-189	Application for Fuel Tax Refund – Municipalities, Counties and School Districts (R. 01/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     08978)	XX/XX 01/18
(15) DR-190	Application for Fuel Tax Refund – Non-Public Schools (R. 01/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     08979)	XX/XX 01/18
(16) through (35)	No change
(36) DR-309660	Application for Pollutants Tax Refund (R. 01/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-     08980)	XX/XX 01/18
(37) through (38)	No change.

Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8) FS. Law Implemented 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09, 4-14-09, 6-1-09, 6-1-09(5), 1-11-10, 7-28-10, 1-12-11, 7-20-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-19-15, 7-28-15, 1-11-16, 1-10-17, 1-17-18, 9-17-18, 1-8-19, 7-8-19,____.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Tammy Miller

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2019

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: August 21, 2019