Subject


The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2007-321, Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. Emergency Rule 12DER07-06, Information for Municipal Service Taxing Units and Special Districts Dependent to a County, the Predominant Function of Which is the Provision of Emergency Medical or Fire Rescue Services (effective June 29, 2007), is being repealed because it was applicable only for year 2007, and is not applicable to years past 2007. New requirements of Chapter 2008-173 (Senate Bill 1588), Laws of Florida, as passed by the 2008 Legislature, have replaced the provisions applicable in previous years.