Purpose


Part V, Natural Gas Fuel, Chapter 206, F.S., as amended by section 23, Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments to Rules 12B-5.150, F.A.C. (Public Use Forms), 12B-5.500, F.A.C., (Natural Gas Fuel Retailers), and 12B-5.600 (Tracking System Reporting Requirements), is to provide for administration of the taxes, including amendments to the application to obtain a fuel tax license, the annual license renewal application, the forms used to meet the bond requirements for retailers of natural gas fuel, the refund of taxes paid on natural gas fuel used for certain purposes, and to provide a new tax return and instructions to pay the taxes and file tax returns on natural gas fuel by electronic means.