12471210, 12A-13.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 12471210

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

FEE ON THE SALE OR LEASE OF MOTOR VEHICLES

Overview

RULE:

12A-13.001	Scope of Rules (Repealed)
12A-13.002	Collection and Remittance of Fee

PURPOSE:

The purpose of the proposed updates to Rule Chapter 12A-13, F.A.C. (Fee on the Sale or Lease of Motor Vehicles), is to remove redundant provisions and to update information on how to obtain copies of the fee return from the Department.

SUMMARY:

The proposed repeal of Rule 12A-13.001, F.A.C. (Scope of Rules): (1) removes the provisions of subsection (1) that are redundant of the provisions of subsection (2) of Rule 12A-13.002, F.A.C.; and (2) moves provisions regarding the definition of “motor vehicle” to Rule 12A-13.002, F.A.C., governing the collection and remittance of the fee on the sale or lease of motor vehicles imposed under Section 681.117, F.S. 
The proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee): (1) provide that the term “motor vehicle” for purposes of the fee on the sale or lease of motor vehicles is defined in Section 681.102(14) F.S.; (2) clarify when private tag agencies are to remit the fee to the Department; and (3) update information on how to obtain copies of the fee return from the Department.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

219.07, 320.27(1)(c), 681.102(14), 681.117 FS.

PRINT PUBLISH DATE:

1/7/2013 Vol. 39/04

COMMENTS:

From 1/7/2013 To 1/28/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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