Summary


The proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), and the proposed revisions to Form DR-309639, Application for Refund of Tax Paid on Undyed Diesel Used for Off-road or Other Exempt Purposes, incorporated by reference in Rule 12B-5.150, F.A.C. (Public Use Forms), provide: (1) the types of vehicles that qualify for the refund of tax paid on diesel fuel pursuant to subsection 206.8745(6), F.S.; (2) the information that will be required for each qualified vehicle when submitting Form DR-309639 to the Department; (3) the qualified vehicle’s percentage of fuel consumed for purposes of unloading bulk cargo by pumping; (4) how to determine the gallons of undyed diesel fuel that are eligible for refund; and (5) how to determine the amount of tax refund due.