PART I. TAX ON MOTOR AND DIESEL FUEL The purpose of the proposed amendments to Part I, Tax on Motor and Diesel Fuel, of Rule Chapter 12B-5, F.A.C., is to: (1) provide definitions for the terms “enterer” and “gasoline”; (2) provide when a credit for taxes paid on fuel sold to the United States government, its departments, or its agencies in quantities of 500 gallons or more may be obtained; (3) clarify guidelines on how to obtain, or how to renew, annual fuel licenses and when to obtain a license as a retail dealer; (4) provide when tax returns and information returns are required to be filed with the Department; (5) provide that when payments or returns are required to be submitted electronically, the provisions of Rule Chapter 12-24, F.A.C., apply to such payments or returns; (6) provide the definition of the term “legal holiday,” as defined in s. 7503 of the Internal Revenue Code of 1986, as amended; (7) provide guidelines to fuel license holders on how to obtain any required Fuel Tax Refund Permit; (8) provide guidelines on how to take an ultimate vendor credit or how to receive a refund of Florida fuel taxes paid on fuel exempt from specified fuel taxes and when the Department will grant such authorized refunds; (9) remove provisions regarding the partial exemption from sales tax and discretionary sales surtax that are provided in Sections 212.08(4)(a)2. and 212.054(2)(b)4., F.S., and Rule 12A-1.0641, F.A.C.; (10) adopt, by reference, forms used by the Department in the administration of Florida fuel taxes; and (11) provide technical changes. PART II. TAX ON ALTERNATIVE FUEL The purpose of the proposed amendments to Part II, Tax on Alternative Fuel, of Rule Chapter 12B-5, F.A.C., is to: (1) clarify guidelines on how to obtain a license as a retailer of alternative fuel; (2) provide that sales of alternative fuel are subject to sales tax; (3) provide when returns and payments required to be filed by retailers of alternative fuel are due to the Department; (4) provide the definition of the term “legal holiday,” as defined in s. 7503 of the Internal Revenue Code of 1986, as amended; (5) provide that when payments or returns are required to be submitted electronically, the provisions of Rule Chapter 12-24, F.A.C., apply to such payments or returns; and (6) provide technical changes. PART III. TAX ON AVIATION FUEL AND KEROSENE The purpose of the proposed amendments to Part III, Tax on Aviation Fuel and Kerosene, of Rule Chapter 12B-5, F.A.C., is to: (1) provide that the sale of aviation fuel to the United States government, its departments, or its agencies is exempt; (2) provide guidelines on how to report tax due on undyed kerosene and how to obtain an ultimate vendor credit for tax paid on kerosene used for tax-exempt purposes; (3) clarify when returns reporting aviation fuel taxes are required to be filed; (4) provide the definition of the term “legal holiday,” as defined in s. 7503 of the Internal Revenue Code of 1986, as amended; (5) provide that when payments or returns are required to be submitted electronically, the provisions of Rule Chapter 12-24, F.A.C., apply to such payments or returns; (6) provide guidelines to air carriers on how to apply for a quarterly refund of aviation fuel tax paid for wages paid to certain employees and when an application for refund must be submitted to the Department; (7) remove provisions regarding the proration of aviation fuel by air carriers rendered obsolete on July 1, 2000, by the repeal of proration provisions from Section 212.0598, F.S.; (8) provide guidelines to fixed base operators on how to obtain a refund of aviation fuel taxes paid on aviation fuel sold to the United States government, its departments, or its agencies and when an application for refund must be filed with the Department; (9) clarify guidelines on how to obtain, or to renew, an annual license to operate as a commercial air carrier in Florida; and (10) provide technical changes. PART IV. TAX ON POLLUTANTS The purpose of the proposed amendments to Part IV, Tax on Pollutants, of Rule Chapter 12-5, F.A.C., is to: (1) clarify guidelines on how to obtain, or to renew, an annual license as an importer or producer of taxable pollutants; (2) clarify that the United States government, its departments, or its agencies are exempt from the tax due on pollutants; (3) provide when returns are required to be filed and taxes on pollutants are due to the Department; (4) provide the definition of the term “legal holiday,” as defined in s. 7503 of the Internal Revenue Code of 1986, as amended; (5) provide that when payments or returns are required to be submitted electronically, the provisions of Rule Chapter 12-24, F.A.C., apply to such payments or returns; (6) remove provisions for taking a credit of pollutant tax that are not consistent with the provisions of Section 206.9942(6), F.S.; (7) provide that an application for pollutant tax refund must be filed with the Department for each calendar quarter; (8) provide guidelines on how to file an application for a refund of pollutant tax with the Department; and (9) provide technical changes.