The proposed amendments to Rule 12B-5.020, F.A.C. (Definitions): (1) update the definition of “alcohol” to remove the qualifications regarding the percentages of proof and purity; (2) update the definition of “fuel” to include fuel grade ethanol that is manufactured, produced, sold, or purchased for use as a gasoline blending component, or for use in a motor vehicle; (3) define “fuel grade ethanol” as ethanol with no less than 1% gasoline; and (4) update the definition for “gasohol” to mean ethanol-blended fuel that contains not more than 91% gasoline, and the ethanol content must not be less than 9%. Proposed new Rule 12B-5.121, F.A.C. (Temporary Licenses Issued Under a Declared Emergency): (1) implements the authority granted in Sections 15-17, Chapter 2007-106, L.O.F., for the Department to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state; (2) provides how fuel dealers may obtain a temporary license from the Department and when a temporary Florida fuel license will be granted by the Department; (3) provides how to obtain an extension of the expiration date of a license and when an extension of the temporary license will be granted; (4) provides the Florida fuel taxes that must be collected and remitted to the Department by temporary importers, temporary exporters, and temporary carriers; (5) provides how to report and remit fuel taxes to the Department and when the taxes and returns are due; and (6) provides when a refund of previously paid Florida fuel taxes is available to temporary licensees and how to obtain the refund from the Department. The proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), provide: (1) that any person who uses motor fuel in vehicles or equipment for commercial aviation purposes may apply for a refund of the local option fuel tax, the State Comprehensive Enhanced Transportation System Tax (SCETS tax), and the fuel sales tax, imposed under paragraphs 206.41(1)(e), (f), and (g), F.S.; and (2) that fuel used in any vehicle or equipment driven or operated upon the public highways of Florida is not eligible for a refund. The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference, new Form DR-156T, Florida Temporary Fuel Tax Application, used by applicants to obtain a temporary Florida fuel license. Proposed new Rule 12B-5.401, F.A.C. (Temporary Pollutants Importer License Issued Under a Declared Emergency): (1) implements the authority granted in Sections 15-17, Chapter 2007-106, L.O.F., for the Department to authorize the granting of temporary fuel and pollutants licenses when the Governor of Florida or the President of the United States has declared a state of emergency or major disaster in Florida or in any other state; (2) provides that no additional application is necessary to obtain a Florida temporary pollutants importer license when an application to obtain a Florida temporary importer license is made; (3) provides how to obtain an extension of the expiration date of a license and when an extension of the temporary license will be granted; (4) provides the Florida pollutant taxes that must be accrued and paid to the Department; (5) provides how to report and remit pollutant taxes to the Department and when the taxes and returns are due; and (6) provides when a refund of previously paid Florida pollutant taxes is available to temporary licensees and how to obtain the refund from the Department.