3193451, 12A-14.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3193451

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

APALACHICOLA BAY OYSTER SURCHARGE

Overview

RULE:

12A-14.001	Oyster Surcharge (Repealed)
12A-14.002	Reporting and Remitting the Surcharge (Repealed)
12A-14.003	Records and Auditing Requirements (Repealed)

PURPOSE:

Chapter 2006-185, L.O.F., repealed the surcharge imposed on oysters harvested from the Apalachicola Bay, effective June 12, 2006. This law instructed the Department to cease all efforts to collect any uncollected surcharge. Rule Chapter 12A-14, F.A.C., Apalachicola Bay Oyster Surcharge, is no longer necessary; therefore, it is necessary to repeal all sections of Rule Chapter 12A-14, F.A.C.

SUMMARY:

Chapter 2006-185, L.O.F., repealed the surcharge imposed on oysters harvested from the Apalachicola Bay, effective June 12, 2006. This law instructed the Department to cease all efforts to collect any uncollected surcharge. Rule Chapter 12A-14, F.A.C., Apalachicola Bay Oyster Surcharge, is no longer necessary; therefore, it is necessary to repeal all sections of Rule Chapter 12A-14, F.A.C.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) 370.07(3) FS.

LAW:

95.091(3), 212.12(2), 212.13(2), (5), 212.14, 212.15, 213.235, 213.29, 213.755, 370.07(3) FS., s. 16, ch. 99-208, L.O.F.

PRINT PUBLISH DATE:

11/22/2006 Vol. 32/47

COMMENTS:

From 11/22/2006 To 12/13/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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