11758745, 12B-12.007 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11758745

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON PERCHLOROETHYLENE

Overview

RULE:

12B-12.007

Refunds and Credits; Recordkeeping Requirements

PURPOSE:

The purpose of the proposed amendments to Rule 12B-12.007, F.A.C. (Refunds and Credits; Recordkeeping Requirements), is to remove obsolete provisions regarding when an application for refund must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999.

SUBJECT:

The proposed removal of obsolete provisions regarding refund applications for tax paid on or after October 1, 1994, and prior to July 1, 1999.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1), 376.75(9)(b) FS.

LAW:

376.75(11) FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1), 376.75(9)(b) FS., 376.75(11) 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://flrules.org/gateway/ruleno.asp?id=12B-12.007&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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