7344663, 12A-13.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7344663

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

FEE ON THE SALE OR LEASE OF MOTOR VEHICLES

Overview

RULE:

12A-13.002

Collection and Remittance of Fee

PURPOSE:

Tax collectors are required to report and remit taxes and fees electronically to the Department using the Tax Collector Revenue Remittance System and no longer use Form DR-35 (Motor Vehicle Warranty Remittance Fee Report) to report the fee. Form DR-35 continues to be used by private tag agencies reporting the fee and by motor vehicle dealers reporting the fee on vehicles sold or leased in Florida for titling or registration in another state. The purpose of the proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee), is to: (1) adopt revisions to Form DR-35 to update the instructions; and (2) update the information on how to obtain copies of the form from the Department.

SUBJECT:

The subject area of the workshop is the proposed changes to Form DR-35 used by the Department in the administration of the motor vehicle warranty fee.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

219.07, 320.27(1)(c), 681.102(15), 681.117 FS.

PRINT PUBLISH DATE:

7/10/2009 Vol. 35/27

RELATED STATUTES
AND LAWS:

213.06(1) FS., 219.07, 320.27(1)(c), 681.102(15), 681.117 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12A-13.002&PDate=7/10/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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