Section 120.54(1)(k), F.S., as amended by section 5, Chapter 2008-104, L.O.F., requires the Governor and Cabinet, as head of the Department of Revenue, to approve the publication of a notice of intended rulemaking. Prior to this law change, the Governor and Cabinet, under specific conditions, delegated this function to the Executive Director of the Department under Rule 12-3.007, F.A.C. (Delegation of Authority). The purpose of this rulemaking is to remove that delegation of authority and to provide that the Governor and Cabinet will authorize the Department to publish a notice of rulemaking to conduct a public rule hearing and to file and certify proposed rule changes.