Purpose


The purpose of the proposed amendments to Rules 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 Units.), 12B-5.100 (Mass Transit Systems.), 12B-5.110 (Blenders), and 12B-5.150 (Public Use Forms.) F.A.C., is to address public comments requesting that the Department modify the requirements for a return to be considered timely filed. These amendments remove the requirement to receive a confirmation from the Department before a return is determined to be timely filed and provide that a return will be timely filed if it is received by the Department or its agent on or before the due date. Additional amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), are proposed to adopt, by reference, changes to a form used by the Department in the administration of taxes imposed on fuels and pollutants.