11758842, 12C-2.0115 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11758842

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Corporate, Estate and Intangible Tax

Chapter:

INTANGIBLE PERSONAL PROPERTY TAX

Overview

RULE:

12C-2.0115	Public Use Forms
12C-2.012	Refunds

PURPOSE:

Forms DR-350111 (Intangible Tax Self-Audit Worksheet) and DR-350112 (Taxpayer Affidavit) used in the administration of the annual intangible personal property prior to its repeal are now obsolete. The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to repeal the adoption, by reference, of obsolete Forms DR-350111 and DR-350112.
Form DR-26I (Application for Refund-Intangible Personal Property Tax) is obsolete. Taxpayers seeking refunds of intangible personal property tax that is not automatically refunded by the Department must apply using Form DR-26 (Application for Refund). The purpose of the proposed amendments to Rule 12C-2.012, F.A.C. (Refunds), is to update the application to be used by taxpayers to obtain a refund of intangible personal property tax overpaid or paid when no tax was due.

SUBJECT:

The proposed changes to the form used by the Department in the administration of refunds of intangible tax and the repeal of obsolete forms.

RULEMAKING AUTHORITY:

199.202, 213.06(1) FS.

LAW:

119.071(5), 196.199(2), 199.032 (2005), 199.042 (2005), 199.103(7) (2005), 199.135 (2005), 199.202, 199.232, 199.282 (2005), 199.292, 213.24(3), 213.255(2), (3), 215.26 FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

199.202, 213.06(1) FS., 119.071(5), 196.199(2), 199.032 (2005), 199.042 (2005), 199.103(7) (2005), 199.135 (2005), 199.202, 199.232, 199.282 (2005), 199.292, 213.24(3), 213.255(2), (3), 215.26 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=12C-2.0115&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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