Rule: 12B-5.090 Prev Up Next
| Rule Title: Local Government Users | |||
| Department: | DEPARTMENT OF REVENUE |
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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):
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Effective Date: | 7/28/2015 |
| History Notes: | Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.01(9), 206.41(4), 206.86(1), (7), (9), (12), (13), 206.874(4), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 5-9-13, 1-20-14, 7-28-15. | |
| References in this version: | No reference(s). |
| Notice / Adopted |
Description | ID | Publish Date |
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Local Government Users | 16222297 |
Effective: 07/28/2015 |
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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 |
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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 |
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Local Government Users | 14022725 |
Effective: 01/20/2014 |
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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 |
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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 |
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Local Government Users | 12922842 |
Effective: 05/09/2013 |
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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) remove the incorrect reference to the incorporation of .... | 12471889 |
1/7/2013 Vol. 39/04 |
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The purpose of the proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), and to Rule 12B-5.100, F.A.C. (Mass Transit Systems), is to remove reference to the incorporation of a refund permit that does not .... | 11758260 |
7/20/2012 Vol. 38/29 |
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Local Government Users | 10923575 |
Effective: 01/25/2012 |
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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 |
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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 |
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Local Government Users | 7193537 |
Effective: 06/01/2009 |
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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 |
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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 |
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Local Government Users | 1287983 |
Effective: 05/01/2006 |
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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 |
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