12472762, 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: 12472762

Notice of Proposed Rule

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.

SUMMARY:

The proposed amendments to Rule 12B-12.007, F.A.C. (Refunds and Credits; Recordkeeping Requirements), remove 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:

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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