7636439, 12A-13.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7636439

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

FEE ON THE SALE OR LEASE OF MOTOR VEHICLES

Overview

RULE:

12A-13.002

Collection and Remittance of Fee

PURPOSE:

Tax Collectors report and remit taxes and fees, including the motor vehicle warranty fee, electronically to the Department using the Tax Collector Revenue Remittance System. Tax Collectors no longer use Form DR-35 (Motor Vehicle Warranty Remittance Fee Report) to report the fee. The purpose of the proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee), is to adopt revisions to Form DR-35 to update the instructions on reporting and remitting the motor vehicle warranty fee and the information on how to obtain copies of the form from the Department.

SUMMARY:

The proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee), is to adopt, by reference, changes to Form DR-35 (Motor Vehicle Warranty Remittance Fee Report).

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

219.07, 320.27(1)(c), 681.102(15), 681.117 FS.

PRINT PUBLISH DATE:

9/18/2009 Vol. 35/37

COMMENTS:

From 9/18/2009 To 10/9/2009 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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