Rules Review by JAPC
 |
12. Department of Revenue |
| 12b. DOR, MISCELLANEOUS TAX |
| 12B-1.00. |
| 12B-2.01. |
| 12B-2.03. Intangible Tax Bureau |
| 12B-2.06. |
| 12B-2.07. |
| 12B-2.08. |
| 12B-2.10. |
| 12B-4.001. Payment Of Tax |
| 12B-4.01. Administration Of Documentary Stamp Taxes |
| 12B-4.02. Liability For Tax |
| 12B-4.002. Liability For Tax |
| 12B-4.003. Public Use Forms |
| 12B-4.03. |
| 12B-4.004. Refunds |
| 12B-4.04. |
| 12B-4.05. Penalties And Interest |
| 12B-4.005. Penalties And Interest |
| 12B-4.006. Excise Tax On Documents; Construction |
| 12B-4.007. Recordation Of Documents |
| 12B-4.008. Meter Machines |
| 12B-4.08. Of Revenue |
| 12B-4.009. Uniform Commercial Code, Financing Statements |
| 12B-4.11. |
| 12B-4.011. Imposition Of Tax |
| 12B-4.012. Rate, Consideration |
| 12B-4.12. Rate, Consideration |
| 12B-4.13. Conveyances Subject To Tax |
| 12B-4.013. Conveyances Subject To Tax |
| 12B-4.014. Conveyances Not Subject To Tax |
| 12B-4.14. Of Revenue |
| 12B-4.15. Affixing Of Stamps, Alternate Method |
| 12B-4.015. Affixing Of Stamps; Alternate Method |
| 12B-4.021. Imposition Of Tax And Relevant Terms |
| 12B-4.022. Sales And Transfers Of Stock Subject To Tax |
| 12B-4.22. |
| 12B-4.23. |
| 12B-4.023. Sales And Transfers Of Stock Not Subject To Tax |
| 12B-4.024. Affixing Of Stamps |
| 12B-4.025. Repeal Of Stock Transfer Taxes |
| 12B-4.031. Imposition Of Tax |
| 12B-4.032. Issues Subject To Tax |
| 12B-4.033. Issues Not Subject To Tax |
| 12B-4.034. Affixing Of Stamps |
| 12B-4.41. |
| 12B-4.041. Imposition Of Tax |
| 12B-4.042. Issues Subject To Tax |
| 12B-4.42. |
| 12B-4.43. |
| 12B-4.043. Issues Not Subject To Tax |
| 12B-4.044. Affixing Of Stamps |
| 12B-4.44. |
| 12B-4.51. |
| 12B-4.051. Imposition Of Tax |
| 12B-4.052. Computation Of Tax; Definitions |
| 12B-4.52. Computation Of Tax |
| 12B-4.53. "Promise To Pay" Subject To Tax |
| 12B-4.053. Taxable Documents |
| 12B-4.054. Exempt Transactions |
| 12B-4.54. Assumption Of Mortgage |
| 12B-4.054(24). Exempt Transactions |
| 12B-4.055. Affixing Of Stamps; Alternate Method |
| 12B-4.55. Affixing Of Stamps, Alternate Method |
| 12B-4.060. Tax On Transfers Of Ownership Interest In Legal Entities |
| 12B-5.01. Specific Exemptions |
| 12B-5.001. 4-3-96 |
| 12B-5.02. Sales In Interstate And Foreign Commerce |
| 12B-5.002. Exports |
| 12B-5.003. Resale And Exemption Certificates |
| 12B-5.03. Resale And Exemption Certificates |
| 12B-5.004. Transportation Of Motor Fuel And Special Fuel |
| 12B-5.005. Licenses And Registration; Cab Cards; Bonding |
| 12B-5.05. Licenses And Registration |
| 12B-5.06. Refunds And Allowances |
| 12B-5.006. Refunds And Allowances |
| 12B-5.007. Tax Returns And Regulations |
| 12B-5.07. Tax Returns And Regulations |
| 12B-5.08. Preservation Of Records And Three Year Statute Of Limitations |
| 12B-5.008. Preservation And Inspection Of Records; Statute Of Limitations; Tracking System |
| 12B-5.009. Discontinuance Or Transfer Of Business |
| 12B-5.09. Discontinuance Or Transfer Of Business |
| 12B-5.10. Tax Warrant And Liens |
| 12B-5.010. Tax Warrant And Liens; Tax Embezzlement; Assessments |
| 12B-5.011. Penalty And Interest |
| 12B-5.0011. Definitions |
| 12B-5.11. Penalty And Interest |
| 12B-5.12. Forms Used By Public |
| 12B-5.0012. Imposition Of Tax |
| 12B-5.012. Forms Used By Public |
| 12B-5.013. County Levy Of Additional Voted Tax On Motor Fuel And Special Fuel; Department To Collect Tax |
| 12B-5.13. County Levy Of Additional Voted Tax On Motor Fuel And Special Fuel; Department To Collect Tax |
| 12B-5.014. County Levy Of Additional Optional Tax On Motor Fuel And Special Fuel; Department To Collect Tax |
| 12B-5.14. County Levy Of Additional Optional Tax On Motor Fuel And Special Fuel; Department To Collect Tax |
| 12B-5.015. Wholesaler Transition Tax |
| 12B-5.020. Definitions; Specific Exemptions |
| 12B-5.030. Importers |
| 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 Users |
| 12B-5.100. Mass Transit Systems |
| 12B-5.110. Blenders |
| 12B-5.120. Resellers And Retail Dealers |
| 12B-5.121. Temporary Licenses Issued Under A Declared Emergency |
| 12B-5.130. Refunds |
| 12B-5.140. Dyeing And Marking; Mixing |
| 12B-5.150. Public Use Forms |
| 12B-5.181. Alternative Fuel |
| 12B-5.200. Retailers Of Alternative Fuel |
| 12B-5.201. Definitions |
| 12B-5.203. Imposition And Payment Of Tax |
| 12B-5.205. Refunds And Allowances |
| 12B-5.207. Bonded Fuel |
| 12B-5.209. Commercial Air Carriers; Registration; Reporting |
| 12B-5.211. Public Use Forms |
| 12B-5.300. Aviation Fuel Licensees |
| 12B-5.303. Definitions |
| 12B-5.305. Imposition Of Tax |
| 12B-5.307. Liability Of Tax |
| 12B-5.309. Registration |
| 12B-5.311. Sales Documentation |
| 12B-5.313. Investigations And Bonding Requirements |
| 12B-5.315. Rate Of Tax |
| 12B-5.317. Taxable And Exempt Products |
| 12B-5.319. Reports And Tax Payments; Exemption Certificate |
| 12B-5.321. Penalties And Interest |
| 12B-5.323. Tax On Blended Products, Solvents And Other Products |
| 12B-5.325. Refunds And Credits |
| 12B-5.327. Record Retention |
| 12B-5.329. Solid Conversions |
| 12B-5.331. Exports |
| 12B-5.333. Public Use Forms |
| 12B-5.375. Temporary Pollutant Importer License Issued Under A Declared Emergency |
| 12B-5.400. Producers And Importers Of Pollutants |
| 12B-5.401. County Levy Of Ninth-Cent Gas Tax On Motor Fuel And Special Fuel; Department To Collect Tax |
| 12B-5.403. County Levy Of Local Option Gas Tax On Motor Fuel And Special Fuel; Department To Collect Tax |
| 12B-5.405. Levy Of State Comprehensive Enhanced Transportation (Scets Tax) Tax |
| 12B-5.500. Natural Gas Fuel Retailers |
| 12B-5.2091. 0598 |
| 12B-6.001. Scope; Definitions; Index Price |
| 12B-6.01. Imposition Of Tax |
| 12B-6.02. |
| 12B-6.002. Administration |
| 12B-6.003. Rate Of Tax |
| 12B-6.03. |
| 12B-6.04. Exemptions |
| 12B-6.004. Exemptions |
| 12B-6.005. Payment Of Tax; Reports; Public Use Forms |
| 12B-6.05. Payment Of Tax; Reports |
| 12B-6.06. |
| 12B-6.006. Collection And Distribution |
| 12B-6.007. Assessment And Collection |
| 12B-6.07. |
| 12B-6.08. Penalties, Interest |
| 12B-6.008. Interest |
| 12B-6.0015. Imposition Of The Gross Receipts Tax |
| 12B-6.021. Registration |
| 12B-6.0021. Registration |
| 12B-6.0051. Public Service Tax Reporting Form |
| 12B-7.001. Imposition Of Tax |
| 12B-7.01. |
| 12B-7.02. |
| 12B-7.002. Administration |
| 12B-7.003. Definitions |
| 12B-7.03. |
| 12B-7.004. Rate Of Tax; Oil, Gas And Sulfur |
| 12B-7.04. |
| 12B-7.05. |
| 12B-7.005. Computation Of Tax |
| 12B-7.006. Exemptions And Credits |
| 12B-7.06. |
| 12B-7.07. |
| 12B-7.007. Liability For Tax |
| 12B-7.008. Public Use Forms |
| 12B-7.08. |
| 12B-7.09. |
| 12B-7.009. Payment Of Tax; Interest And Penalties |
| 12B-7.010. Distribution Of Tax |
| 12B-7.10. Of Revenue |
| 12B-7.11. |
| 12B-7.011. Common Carriers |
| 12B-7.012. Assessment And Collection |
| 12B-7.12. |
| 12B-7.13. |
| 12B-7.013. Refunds And Settlements |
| 12B-7.21. Of Revenue |
| 12B-7.22. Of Revenue |
| 12B-7.022. Definitions |
| 12B-7.023. Penalties And Interest |
| 12B-7.23. Of Revenue |
| 12B-7.24. Of Revenue |
| 12B-7.25. Of Revenue |
| 12B-7.025. Credits |
| 12B-7.026. Public Use Forms |
| 12B-7.26. Of Revenue |
| 12B-7.27. |
| 12B-7.28. |
| 12B-7.29. Of Revenue |
| 12B-7.30. Of Revenue |
| 12B-7.030. Miami-Dade County Lake Belt Mitigation Fee |
| 12B-7.031. Public Use Forms |
| 12B-7.31. Of Revenue |
| 12B-7.32. Of Revenue |
| 12B-7.0225. Computation Of Phosphate Rock Tax Rate |
| 12B-8.001. Premium Tax; Rate And Computation |
| 12B-8.01. |
| 12B-8.002. Tax On Wet Marine And Transportation Insurance |
| 12B-8.02. |
| 12B-8.03. |
| 12B-8.003. Tax Statement; Overpayments |
| 12B-8.004. Domestic Insurers Exempt |
| 12B-8.04. |
| 12B-8.05. Regional Home Offices Of Foreign Or Alien Insurers, Credits On Premium Tax Liability; Requirements For Regional Home Office Tax Credits |
| 12B-8.005. Regional Home Offices Of Foreign Or Alien Insurers; Credits On Premium Tax Liability; Requirements For Regional Home Office Tax Credits |
| 12B-8.006. State Fire Marshal Regulatory Assessment And Surcharge; Levy And Amount |
| 12B-8.06. |
| 12B-8.07. |
| 12B-8.007. Deposit Of Certain Tax Receipts; Refund Of Improper Payments |
| 12B-8.008. "Life Insurance," "Life Insurer" Defined |
| 12B-8.08. |
| 12B-8.09. |
| 12B-8.009. "Disability Insurance" Defined |
| 12B-8.010. "Property Insurance" Defined |
| 12B-8.10. |
| 12B-8.11. |
| 12B-8.011. "Casualty Insurance" Defined |
| 12B-8.012. "Surety Insurance" Defined |
| 12B-8.0012. Insurance Policy Surcharge; Rate And Computation |
| 12B-8.12. |
| 12B-8.13. |
| 12B-8.013. "Marine", "Wet Marine" And "Transportation" Insurance Defined |
| 12B-8.014. "Title Insurance" Defined |
| 12B-8.14. |
| 12B-8.015. Payment By Electronic Funds Transfer |
| 12B-8.016. Retaliatory Provisions |
| 12B-8.0016. Department Of Revenue Electronic Database |
| 12B-9.01. Scope Of Rules |
| 12B-9.02. Definitions |
| 12B-9.03. Privilege Tax Imposed |
| 12B-9.04. Procedures For Registration; Equalized Fees |
| 12B-9.05. Payment Of Tax; Delinquencies; Discontinuance, Transfer Or Sale Of Business; Calculation Of Fuel Used; Credits; Bonding Requirements |
| 12B-9.06. Reports To Be Filed Regardless Of Tax |
| 12B-9.07. Penalties And Interest; Failure To Make Return; Failure To Register; Failure To Remit Proper Tax |
| 12B-9.08. Inspection Of Records; Hearing; Forms; Rules |
| 12B-9.09. Estimate Of Tax Due And Unpaid |
| 12B-9.10. Change Of Address |
| 12B-9.11. Seizure Of Vehicles; Other Equipment |
| 12B-10.01. (Hazardous Waste Generation) |
| 12B-10.02. Administration |
| 12B-10.03. Definitions |
| 12B-10.04. Rate Of Tax |
| 12B-10.05. Exemptions From Tax |
| 12B-10.06. Liability For Tax |
| 12B-10.07. Reports And Tax Payment |
| 12B-10.08. Extension Of Time And Estimated Reports |
| 12B-10.09. Penalties And Interest |
| 12B-10.10. Assessment |
| 12B-10.11. Tax Liens And Garnishments |
| 12B-10.12. Refunds And Credits |
| 12B-10.13. Records |
| 12B-10.14. Public Use Forms |
| 12B-10.15. Confidentiality |
| 12B-11.001. Implementation Of The Tax On Gross Receipts On Dry-Cleaning Facilities And Dry Drop-Off Facilities |
| 12B-11.002. Definitions |
| 12B-11.003. Levy And Imposition Of The Gross Receipts Tax |
| 12B-11.004. Sales For Resale |
| 12B-11.005. Registration |
| 12B-11.006. Returns And Filing Requirements |
| 12B-11.007. Penalties, Interest |
| 12B-11.008. Sale Or Discontinuance Of Business |
| 12B-11.009. Public Use Form |
| 12B-11.0011. Gross Receipts Tax On Dry-Cleaning Facilities And Dry Drop-Off Facilities |
| 12B-12.001. Scope Of Rules |
| 12B-12.002. Definitions |
| 12B-12.003. Levy And Imposition Of The Tax |
| 12B-12.004. Exemptions; Required Recordkeeping |
| 12B-12.005. Registration |
| 12B-12.006. Returns And Filing Requirements |
| 12B-12.007. Refunds And Credits; Recordkeeping Requirements |
| 12B-12.008. Sale Or Discontinuance Of Business |
| 12B-12.009. Public Use Forms |
| 12B-12.0031. Imposition Of The Tax |