7254938, 61A-10.0021 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 7254938

Notice of Development of Rulemaking

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Division of Alcoholic Beverages and Tobacco

Chapter:

CIGARETTE TAX DIVISION RULES

Overview

RULE:

61A-10.0021

Stamping Agent – Requirements

PURPOSE:

The purpose and effect of the proposed rule amendment is to clarify how the Division determines estimated monthly tax liability as it relates to calculating the amount of surety bond required for cigarette dealers.

SUBJECT:

The subject area to be addressed in this rule is the monthly tax liability upon which the required surety bond is calculated.

RULEMAKING AUTHORITY:

210.10, 210.05, 210.15 FS.

LAW:

210.01, 210.05, 210.08 210.15, 210.40 FS.

PRINT PUBLISH DATE:

6/12/2009 Vol. 35/23

RELATED STATUTES
AND LAWS:

210.10, 210.05, 210.15 FS., 210.01, 210.05, 210.08 210.15, 210.40 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=61A-10.0021&PDate=6/12/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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