The purpose of the proposed amendments to Rules 12B-5.040 (Carriers.), 12B-5.050 (Terminal Suppliers.), 12B-5.060 (Wholesalers.), 12B-5.070 (Terminal Operators.), 12B-5.080 (Exporters.), 12B-5.090 (Local Government Units.), 12B-5.100 (Mass Transit ...

 

DEPARTMENT OF REVENUE

Miscellaneous Tax

RULE NOS.:RULE TITLES:

12B-5.040Carriers

12B-5.050Terminal Suppliers

12B-5.060Wholesalers

12B-5.070Terminal Operators

12B-5.080Exporters

12B-5.090Local Government Users

12B-5.100Mass Transit Systems

12B-5.110Blenders

12B-5.150Public Use Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rules 12B-5.040 (Carriers.), 12B-5.050 (Terminal Suppliers.), 12B-5.060 (Wholesalers.), 12B-5.070 (Terminal Operators.), 12B-5.080 (Exporters.), 12B-5.090 (Local Government Units.), 12B-5.100 (Mass Transit Systems.), 12B-5.110 (Blenders), and 12B-5.150 (Public Use Forms.) F.A.C., is to address public comments requesting that the Department modify the requirements for a return to be considered timely filed. These amendments remove the requirement to receive a confirmation from the Department before a return is determined to be timely filed and provide that a return will be timely filed if it is received by the Department or its agent on or before the due date. Additional amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), are proposed to adopt, by reference, changes to a form used by the Department in the administration of taxes imposed on fuels and pollutants.

SUBJECT AREA TO BE ADDRESSED: The subject of the rule workshop is (1) the proposed amendments to the rules to remove the requirement that a taxpayer receive a confirmation from the Department before a return is determined to be timely filed, and revising the timely filing requirement so that a return is timely filed if it is received by the Department or its agent on or before the due date, and (2) the proposed amendments to Rule 12B-5.150, F.A.C. which make changes to a form used by the Department in the administration of the taxes imposed on fuels and pollutants.

RULEMAKING AUTHORITY: 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 206.97, 206.9915, 213.06(1), 213.755(8) FS.

LAW IMPLEMENTED: 119.071, 206.01, 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.052, 206.055, 206.06, 206.09, 206.095, 206.11, 206.199, 206.20, 206.204, 206.205, 206.404, 206.41, 206.413, 206.414, 206.416, 206.43, 206.44, 206.48, 206.485, 206.62, 206.63, 206.86, 206.87, 206.874, 206.872, 206.873, 206.874, 206.8745, 206.89, 206.90, 206.91, 206.92, 206.97, 206.9815, 206.9825, 206.9835, 206.9865, 206.9915, 206.9931, 206.9941, 206.9942, 206.9943, 212.0501, 213.255, 213.755 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: March 11, 2015, 1:00 p.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 2503, 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 [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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Ron Gay, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

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