5906153, 12A-19.080 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 5906153

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.080

Distribution Adjustments Resulting from Misallocation of Tax

PURPOSE:

The purpose of this notice is to inform the public that the department is developing procedures for reporting and paying adjustments in distributions of communications services tax to local governments.
The effect of this action is to ensure that the Department’s rules conform to the applicable provisions in Chapter 202, Florida Statutes.

SUBJECT:

The subject area that will be addressed is the distribution of collections from the communications services tax.

RULEMAKING AUTHORITY:

202.26(3)(a) FS.

LAW:

202.18(3)(c), 202.22(5), 202.231, 202.35(3) FS.

PRINT PUBLISH DATE:

7/25/2008 Vol. 34/30

RELATED STATUTES
AND LAWS:

202.26(3)(a) FS., 202.18(3)(c), 202.22(5), 202.231, 202.35(3) FS.

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=12A-19.080&PDate=7/25/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.