26059455, 12B-4.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26059455

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

DOCUMENTARY STAMP TAX

Overview

RULE:

12B-4.003

Public Use Forms

PURPOSE:

The purpose of this rulemaking is to implement legislative changes and other updates to a form within Rule 12B-4.003, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-225, Documentary Stamp Tax Return for Registered Taxpayers’ Unrecorded Documents, is revised to notify taxpayers of the requirement to file the return and pay the tax and any surtax that may be due by electronic means if they paid $5,000 or more in documentary stamp tax during the State of Florida’s prior fiscal year (July 1-June 30). Form DR-225 is also revised for standard language updates to the form.

SUBJECT:

This rulemaking addresses changes to the Florida documentary stamp tax return for registered taxpayers’ unrecorded documents.

RULEMAKING AUTHORITY:

201.11, 213.06(1) FS.

LAW:

119.071(5), 201.01, 201.02(1), (4), 201.031(1), 201.07, 201.08(1)(a), 201.133, 213.755 FS., section 2, Ch. 2022-151 LOF F.

PRINT PUBLISH DATE:

7/12/2022 Vol. 48/134

RELATED STATUTES
AND LAWS:

201.11, 213.06(1) FS., 119.071(5), 201.01, 201.02(1), (4), 201.031(1), 201.07, 201.08(1)(a), 201.133, 213.755 FS., section 2, Ch. 2022-151 LOF F.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12B-4.003&PDate=7/12/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

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