Notice of Proposed Rule

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 Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
SUMMARY: The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
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.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: October 13, 2009, 9:00 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, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Ron Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4732

THE FULL TEXT OF THE PROPOSED RULE 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,

                                     Commercial Fishing or Commercial Aviation Purposes

                                     (R. 01/10 01/09)                                                                                                      ____ 04/09

(3) through (8) No change.

(9) DR-160                  Application for Fuel Tax Refund – Mass Transit System Users

                                     (R. 01/10 01/09)                                                                                                      ____ 04/09

(10) through (13) No change.

(14) DR-182                Florida Air Carrier Fuel Tax Return (R. 01/10 01/09)                                         ____ 04/09

(15) No change.

(16) DR-189                Application for Fuel Tax Refund – Municipalities, Counties

                                     and School Districts (R. 01/10 01/09)                                                                 ____ 04/09

(17) DR-190                Application for Fuel Tax Refund – Non-Public Schools.

                                     (R. 01/10 01/09)                                                                                                      ____ 04/09

(18) No change.

(19) DR-248                2010 2009 Alternative Fuel Use Permit Application, Renewal,

                                     and Decal Order Form (R. 11/09 03/09)                                                               ____ 04/09

(20) DR-904                Pollutants Tax Return (R. 01/10 01/09)                                                               ____ 04/09

(21) DR-309631          Terminal Supplier Fuel Tax Return (R. 01/10 01/09)                                          ____ 06/09

(22) DR-309631N       Instructions for Filing Terminal Supplier Fuel Tax Return

                                     (R. 01/10 04/09)                                                                                                      ____ 06/09

(23) DR-309632          Wholesaler/Importer Fuel Tax Return (R. 01/10 01/09)                                    ____ 06/09

(24) DR-309632N       Instructions for Filing Wholesaler/Importer Fuel Tax Return

                                     (R. 01/10 04/09)                                                                                                      ____ 06/09

(25) DR-309633          Mass Transit System Provider Fuel Tax Return (R. 01/10 01/09)                   ____ 06/09

(26) DR-309633N       Instructions for Filing Mass Transit System Provider Fuel

                                     Tax Return (R. 01/10 04/09)                                                                                  ____ 06/09

(27) DR-309634          Local Government User of Diesel Fuel Tax Return (R. 01/10 01/09)              ____ 06/09

(28) DR-309634N       Instructions for Filing Local Government User of Diesel Fuel

                                     Tax Return (R. 01/10 04/09)                                                                                  ____ 06/09

(29) DR-309635          Blender/Retailer of Alternative Fuel Tax Return (R. 01/10 01/09)                   ____ 06/09

(30) DR-309635N       Instructions for Filing Blender/Retailer of Alternative Fuel

                                     Tax Return (R. 01/10 04/09)                                                                                  ____ 06/09

(31) DR-309636          Terminal Operator Information Return (R. 01/10 01/09)                                   ____ 06/09

(32) DR-309636N       Instructions for Filing Terminal Operator Information Return

                                     (R. 01/10 04/09)                                                                                                      ____ 06/09

(33) DR-309637          Petroleum Carrier Information Return (R. 01/10 01/09)                                     ____ 06/09

(34) DR-309637N       Instructions for Filing Petroleum Carrier Information Return

                                     (R. 01/10 04/09)                                                                                                      ____06/09

(35) DR-309638          Exporter Fuel Tax Return (R. 01/10 01/09)                                                          ____ 06/09

(36) DR-309638N       Instructions for Filing Exporter Fuel Tax Return (R. 01/10 04/09)                  ____ 06/09

(37) DR-309639          Application for Refund of Tax Paid on Undyed Diesel Used

                                     for Off-Road or Other Exempt Purposes (with Instructions)

                                     (R. 01/10 03/09)                                                                                                      ____ 04/09

(38) DR-309640          Application for Refund of Tax Paid on Undyed Diesel

                                     Consumed by Motor Coaches During Idle Time in Florida

                                     (R. 01/10 01/09)                                                                                                      ____ 04/09

(39) DR-309645          2010 2009 Refundable Portion of Local Option and State

                                     Comprehensive Enhanced Transportation System (SCETS) Tax

                                     (R. 01/10 01/09)                                                                                                      ____ 04/09

(40) through (41) No change.

Rulemaking 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. History-New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, 1-27-09, 4-14-09, 6-1-09, 6-1-09(5),________.


NAME OF PERSON ORIGINATING PROPOSED RULE: Ron Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4732
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor Charlie Crist and members of the Florida Cabinet, Attorney General Bill McCollum, Chief Financial Officer Alex Sink, and Agriculture Commissioner Charles H. Bronson, as agency head of the Department of Revenue
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: August 25, 2009
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 10, 2009 (Vol. 35, No. 27, pp. 3282-3283). No comments were received by the Department.