Notice of Development of Rulemaking

DEPARTMENT OF REVENUE
Miscellaneous Tax
RULE NO: RULE TITLE
12B-5.150: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Form), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the proposed changes to forms used by the Department in the administration of the taxes imposed on fuels and pollutants.
SPECIFIC AUTHORITY: 206.14(1), 206.59(1), 213.06(1) FS.
LAW IMPLEMENTED: 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.404, 206.43, 206.86, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: July 23, 2007, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, (800)955-8771 (TDD) or (800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Jamie Peate, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

12B-5.150 Public Use Forms.

(1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.

(b) No change.

Form Number                        Title                                                                Effective Date

(2) DR-138                             Application for Fuel Tax

                                                Refund – Agriculture, Aquacultural,

                                                and Commercial Fishing

                                                Purposes, and Commercial

                                                Aviation Purposes

                                                (R. 07/07 01/07)                                             ___ 04/07      

(3) DR-156                             Florida Fuel Tax Application

                                                (R. 01/08 01/06)                                             ___ 04/07

(4) DR-156R                           Renewal Application for

                                                Florida Fuel/Pollutant

                                                License (R. 01/08 10/05)                              ___ 04/07

(5) DR-157                             Fuel Tax Surety Bond

                                                (R. 05/05)                                                       04/07

(6) DR-157A                          Assignment of Time

                                                Deposit (R. 05/05)                                        04/07

(7) DR-157B                           Fuel Tax Cash Bond

                                                (R. 08/03)                                                       04/07

(8) DR-157W                         Bond Instructions

                                                (R. 01/04)                                                       04/07

(9) DR-160                             Application for Fuel Tax

                                                Refund – Mass Transit

                                                System Users

                                                (R. 01/08 01/07)                                             ___ 04/07

(10) DR-161                           Refund Application Schedule

                                                of Purchases for Tax Paid

                                                Purchase Only (R. 01/07)                            04/07

(10)(11) DR-166                     Florida Pollutant Tax

                                                Application (R. 01/05)                                 04/07

(11)(12) DR-176                     Application for Air Carrier

                                                Fuel Tax License (R. 01/05)                         ___ 04/07

(12)(13) DR-179                     Corporate Surety Bond Form

                                                for Refund Permit                                         ___ 04/07

                                                Application (R. 09/97)

(13)(14) DR-182                     Florida Air Carrier Fuel Tax

                                                Return (R. 01/08 01/07)                                ___ 04/07

(14)(15) DR-185                     Application for Fuel Tax Refund

                                                Permit (R. 07/07 06/04)                                 ___ 04/07

(15)(16) DR-189                     Application for Fuel Tax

                                                Refund – Municipalities,

                                                Counties and School Districts

                                                (R. 01/08 01/07)                                             ___ 04/07

(16)(17) DR-190                     Application for Fuel Tax

                                                Refund – Non-Public

                                                Schools (R. 01/08 01/07)                              ___ 04/07

(17)(18) DR-191                     Application for Aviation Fuel

                                                Refund – Air Carriers

                                                (R. 07/06)                                                       04/07

(18)(19) DR-248                     2008 2006 Alternative Fuel

                                                Use Permit Application,

                                                Renewal, and Decal Order

                                                Form (R. 01/08 10/05)                                   ___ 04/07

(19)(20) DR-904                     Pollutants Tax Return

                                                (R. 01/08 03/05)                                             ___ 04/07

(20)(21) DR-309631               Terminal Supplier Fuel

                                                Tax Return (R.01/08 01/07)                          ___ 04/07

(21)(22) DR-309631N            Instructions for Filing

                                                Terminal Supplier Fuel

                                                Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(22)(23) DR-309632               Wholesaler/Importer Fuel

                                                Tax Return (R.01/08 01/07)                          ___ 04/07

(23)(24) DR-309632N            Instructions for

                                                Filing Wholesaler/Importer

                                                Fuel Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(24)(25) DR-309633               Mass Transit System Provider

                                                Fuel Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(25)(26) DR-309633N            Instructions for Filing Mass

                                                Transit System Provider

                                                Fuel Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(26)(27) DR-309634               Local Government User of

                                                Diesel Fuel Tax

                                                Return (R. 01/08 01/07)                                ___ 04/07

(27)(28) DR-309634N Instructions for Filing

                                                Local Government User

                                                of Diesel Fuel Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(28)(29) DR-309635               Blender/Retailer of Alternative

                                                Fuel Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(29)(30) DR-309635N            Instructions for Filing

                                                Blender/Retailer Fuel Tax

                                                Return (R. 01/08 01/07)                                ___ 04/07

(30)(31) DR-309636               Terminal Operator Information

                                                Return (R. 01/08 01/07)                                ___ 04/07

(31)(32) DR-309636N            Instructions for Filing

                                                Terminal Operator

                                                Information Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(32)(33) DR-309637               Petroleum Carrier Information

                                                Return (R. 01/08 01/07)                                ___ 04/07

(33)(34) DR-309637N            Instructions for Filing Petroleum

                                                Carrier Information Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(34)(35) DR-309638               Exporter Fuel Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(35)(36) DR-309638N            Instructions for Filing Exporter

                                                Fuel Tax Return

                                                (R. 01/08 01/07)                                             ___ 04/07

(36)(37) DR-309639               Application for Refund of Tax

                                                Paid on Undyed Diesel

                                                Used for Off-Road or Other

                                                Exempt Purposes (with Instructions)

                                                (R. ___ 01/07)                                               ___ 04/07

(37)(38) DR-309640               Application for Refund of Tax

                                                Paid on Undyed Diesel Consumed

                                                by Motor Coaches During Idle

                                                Time in Florida

                                                (R. 01/08 01/07)                                             ___ 04/07

(38)(39) DR-309645               2008 2007 Refundable Portion

                                                of Local Option and State

                                                Comprehensive Enhanced

                                                Transportation System (SCETS)

                                                Tax (R. 01/08 01/07)                                      ___ 04/07

(39)(40) DR-309660               Application for Pollutant Tax

                                                Refund (R. 01/08 01/07)                               ___ 04/07

Specific Authority 206.14(1), 206.59(1), 213.06(1) FS. Law Implemented 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 205.055, 206.095, 206.404, 206.43, 206.86, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943 FS. History– New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, ________.