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. &Quot;Promise To Pay&Quot; 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. &Quot;Life Insurance,&Quot; &Quot;Life Insurer&Quot; Defined
 12B-8.08.
 12B-8.09.
 12B-8.009. &Quot;Disability Insurance&Quot; Defined
 12B-8.010. &Quot;Property Insurance&Quot; Defined
 12B-8.10.
 12B-8.11.
 12B-8.011. &Quot;Casualty Insurance&Quot; Defined
 12B-8.012. &Quot;Surety Insurance&Quot; Defined
 12B-8.0012. Insurance Policy Surcharge; Rate And Computation
 12B-8.12.
 12B-8.13.
 12B-8.013. &Quot;Marine&Quot;, &Quot;Wet Marine&Quot; And &Quot;Transportation&Quot; Insurance Defined
 12B-8.014. &Quot;Title Insurance&Quot; 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