Rule: 12B-5.020 Prev   Up   Next

Rule Title: Definitions; Specific Exemptions
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Miscellaneous Tax
Chapter: TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/1/2024
History Notes: Rulemaking Authority 206.14(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 213.06(1) FS. Law Implemented 206.41(4)(b), 206.62, 206.874, 206.97 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-17-13, 1-20-14, 1-1-24.
References in this version: Ref-16295 27 C.F.R. §19.746 (4-1-22) - Authorized Materials
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12B-5.020
Definitions; Specific Exemptions 27862297 Effective:
01/01/2024
View Text Proposed
12B-5.020
......
The purpose of proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to update the Code of Federal Regulation regarding fuel grade ethanol. The purpose of the proposed amendments to Rule .... 27571200 9/19/2023
Vol. 49/182
View Text Public Meeting
12B-5.020
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of the rules and approval to file and ....
  September 18, 2023, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
27534243 9/12/2023
Vol. 49/177
View Text Development
12B-5.020
The purpose of proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to update the Code of Federal Regulation regarding fuel grade ethanol. 27315023 7/12/2023
Vol. 49/134
View Text Final
12B-5.020
Definitions; Specific Exemptions 14022434 Effective:
01/20/2014
View Text Proposed
12B-5.020
......
Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter .... 13700879 10/21/2013
Vol. 39/205
View Text Development
12B-5.020
......
Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter .... 13327041 8/2/2013
Vol. 39/150
View Text Final
12B-5.020
Definitions; Specific Exemptions 12456757 Effective:
01/17/2013
View Text Proposed
12B-5.020
......
Section 13, Chapter 2012-117, L.O.F., effective July 1, 2012, defines the term “alternative fuel.” The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, .... 12041694 9/28/2012
Vol. 38/39
View Text Development
12B-5.020
......
Section 13, Chapter 2012-117, L.O.F., effective July 1, 2012, defines the term “alternative fuel.” The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to update the definition .... 11756029 7/20/2012
Vol. 38/29
View Text Final
12B-5.020
Definitions; Specific Exemptions 7192567 Effective:
06/01/2009
View Text Change
12B-5.020
Definitions; Specific Exemptions 6914177 3/20/2009
Vol. 35/11
View Text Proposed
12B-5.020
......
The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline .... 6749956 2/6/2009
Vol. 35/05
View Text Development
12B-5.020
......
The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline .... 6421417 11/21/2008
Vol. 34/47
View Text Final
12B-5.020
Definitions; Specific Exemptions 1287304 Effective:
05/01/2006
View Text Proposed
12B-5.020
......
PART I. TAX ON MOTOR AND DIESEL FUEL The purpose of the proposed amendments to Part I, Tax on Motor and Diesel Fuel, of Rule Chapter 12B-5, F.A.C., is to: (1) provide definitions for the terms “enterer” and “gasoline”; .... 19514 1/13/2006
Vol. 32/02