Section 201.02(1)(b), F.S., as created by Chapter 2009-131, Laws of Florida (L.O.F.), imposes tax on transfers of ownership interests in a conduit entity when the transfer is within three years of a transfer of Florida real property into the conduit entity, documentary stamp tax was not paid on the full consideration when the real property was transferred into the conduit entity, and the ownership interest transferred belonged to the grantor of the real property. Chapter 2009-131, L.O.F., authorized the Department to promulgate an emergency rule and a permanent rule to implement the provisions of the law. The Department is seeking public participation and information to develop new Rule 12B-4.060, F.A.C. (Tax on Transfers of Ownership Interest in Legal Entities), regarding the documentary stamp tax imposed under Section 201.02(1)(b), F.S., on the transfer of ownership interest in a conduit entity.