Purpose


Section 13, Chapter 2012-117, L.O.F., effective July 1, 2012, defines the term “alternative fuel.” The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to update the definition of “gasohol” to be consistent with this definition of alternative fuel. The purpose of the proposed amendments to Rule 12B-5.130, F.A.C. (Refunds), is to clarify that, consistent with the provisions of Section 206.41(4)(c)2., F.S., motor fuel used in motor vehicles licensed as goats qualifies for a refund of the highway fuel taxes paid. The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.