10439254, 12-3.0015 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 10439254

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Chapter:

GENERAL; PROCEDURE

Overview

RULE:

12-3.0015

Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded

PURPOSE:

Prior to posting forms and other documents on the Department’s website, taxpayers were able to obtain forms and tax information using the Department’s Fax on Demand System. With forms and tax information readily available on the website, the Fax on Demand System has been discontinued.
Effective January 1, 2012, section 22, Chapter 2011-76, L.O.F., repeals the emergency excise tax.
The purpose of the proposed amendments to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove provisions regarding the obsolete Fax on Demand System and provisions regarding the emergency excise tax that will be repealed effective January 1, 2012.

SUMMARY:

The proposed amendments to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), remove provisions regarding the obsolete Fax on Demand System and provisions referring to Chapter 221, F.S., which imposes the Florida emergency excise tax.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

231.235, 213.255 FS.

PRINT PUBLISH DATE:

9/30/2011 Vol. 37/39

COMMENTS:

From 9/30/2011 To 10/21/2011 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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