Rule: 12B-5.080 Prev   Up   Next

Rule Title: Exporters
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
Add to MyFLRules Favorites
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: 1/1/2021
History Notes: Rulemaking Authority 206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(21), 206.02, 206.03, 206.04, 206.05, 206.051, 206.052, 206.41, 206.416, 206.43, 206.48, 206.485, 206.62, 206.87, 206.90, 206.91, 206.97, 206.9915, 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 1-20-14, 7-28-15, 1-17-18, 1-1-21.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12B-5.080
Exporters 23983752 Effective:
01/01/2021
View Text Proposed
12B-5.050
......
: Sections 14 and 16, Chapter 2020-10, L.O.F., increased the maximum bond amount required for each terminal supplier, exporter, producer/importer of pollutants, or wholesaler, except a municipality, county, school board, .... 23683440 9/24/2020
Vol. 46/187
View Text Public Meeting
12B-5.050
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  September 22, 2020, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
23650266 9/15/2020
Vol. 46/180
View Text Development
12B-5.050
......
Sections 14 and 16, Chapter 2020-10, L.O.F., increased the maximum bond amount required for each terminal supplier, exporter, producer/importer of pollutants, or wholesaler, except a municipality, county, school board, state .... 23572957 8/26/2020
Vol. 46/167
View Text Final
12B-5.080
Exporters 19911692 Effective:
01/17/2018
View Text Proposed
12B-5.030
......
The purpose of the proposed amendments to Rules 12B-5.030, 12B-5.040, 12B-5.050, 12B-5.060, 12B-5.070, 12B-5.080, 12B-5.110, 12B-5.300, and 12B-5.400, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., .... 19554344 10/18/2017
Vol. 43/202
View Text Public Hearing
12B-5.030
......
Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12B-5.030 Importers Rule 12B-5.040 Carriers Rule 12B-5.050 Terminal ....
  October 17, 2017, 8:00 a.m.
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
19516514 10/10/2017
Vol. 43/196
View Text Development
12B-5.030
......
The purpose of the proposed amendments to Rules 12B-5.030, 12B-5.040, 12B-5.050, 12B-5.060, 12B-5.070, 12B-5.080, 12B-5.110, 12B-5.300, and 12B-5.400, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., .... 19369559 9/5/2017
Vol. 43/172
View Text Final
12B-5.080
Exporters 16222200 Effective:
07/28/2015
View Text Proposed
12B-5.040
......
The purpose of the proposed amendments is to modify the requirements for a return to be considered timely filed. These amendments remove the requirement that a confirmation from the Department is required before a return .... 15968642 5/6/2015
Vol. 41/88
View Text Development
12B-5.040
......
The purpose of the proposed amendments to Rules 12B-5.040 (Carriers.), 12B-5.050 (Terminal Suppliers.), 12B-5.060 (Wholesalers.), 12B-5.070 (Terminal Operators.), 12B-5.080 (Exporters.), 12B-5.090 (Local Government Units.), .... 15702862 2/23/2015
Vol. 41/36
View Text Final
12B-5.080
Exporters 14022628 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-5.080
Exporters 10923478 Effective:
01/25/2012
View Text Proposed
12B-5.030
......
Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. .... 10442843 9/30/2011
Vol. 37/39
View Text Development
12B-5.030
......
Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. .... 10239337 7/29/2011
Vol. 37/30
View Text Final
12B-5.080
Exporters 7193440 Effective:
06/01/2009
View Text Proposed
12B-5.030
......
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) impose the electronic reporting and filing requirements .... 6750732 2/6/2009
Vol. 35/05
View Text Development
12B-5.030
......
The purpose of the proposed amendment to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) impose the electronic reporting and filing requirements .... 6423648 11/21/2008
Vol. 34/47
View Text Final
12B-5.080
Exporters 1287886 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