9744346, 12B-5.130 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 9744346

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Overview

RULE:

12B-5.130	Refunds
12B-5.150	Public Use Forms

PURPOSE:

Section 206.8745(6), F.S., grants a refund, as provided by rule, for undyed tax-paid diesel fuel that is consumed by a power take-off unit or engine exhaust for the purpose of unloading bulk cargo by pumping when the power take-off unit or engine exhaust is mounted on a motor vehicle that has no separate fuel tank. The purpose of this rulemaking is to provide the proposed standards for granting refunds of the tax paid on undyed diesel fuel that is consumed by a power take-off unit or engine exhaust for the purpose of unloading bulk cargo by pumping using a hydraulic, pneumatic, or any other kind of pump. When in effective, proposed subparagraph (2)(a)2. of Rule 12B-5.130, F.A.C., and the proposed revisions to Form DR-309639, Application for Refund of Tax Paid on Undyed Diesel Used for Off-road or Other Exempt Purposes, will provide: (1) the types of vehicles that qualify for the refund; (2) the information that will be required for each qualified vehicle; (3) the qualified vehicle’s percentage of fuel consumed for purposes of unloading bulk cargo by pumping; (4) how to determine the gallons of undyed diesel fuel that are eligible for refund; and (5) how to determine the amount of sales tax due on the eligible fuel.

SUBJECT:

The subject area of the workshop is the proposed provisions of subparagraph (2)(a)2. of Rule 12B-5.130, F.A.C., and the proposed revisions to Form DR-309639, Application for Refund of Tax Paid on Undyed Diesel Used for Off-road or Other Exempt Purposes, to provide for a refund of tax paid on undyed diesel fuel consumed by a power take-off unit or engine exhaust for the purpose of unloading bulk cargo by pumping.

RULEMAKING AUTHORITY:

206.14(1), 206.485(1), 206.59(1), 206.8745(6), 213.06(1), 213.755(8), 526.206 FS.

LAW:

119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.11, 206.404, 206.41(4), (5), 206.43(5), (6), 206.44, 206.485, 206.64, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 526.203 FS.

PRINT PUBLISH DATE:

3/18/2011 Vol. 37/11

RELATED STATUTES
AND LAWS:

206.14(1), 206.485(1), 206.59(1), 206.8745(6), 213.06(1), 213.755(8), 526.206 FS., 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.11, 206.404, 206.41(4), (5), 206.43(5), (6), 206.44, 206.485, 206.64, 206.86, 206.874, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.97, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755, 526.203 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=12B-5.130&PDate=3/18/2011&Section=1

REFERENCE MATERIALS:

No reference(s).

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