12473247, 12C-2.0115 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 12473247

Notice of Proposed Rule

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:

Form DR-350111 (Intangible Tax Self-Audit Worksheet), Form DR-350112 (Taxpayer Affidavit), and Form DR-26I (Application for Refund-Intangible Personal Property Tax), previously used in the administration of the annual intangible personal property prior to its repeal are now obsolete. Taxpayers seeking refunds of the intangible personal property tax on governmental leasehold estates 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-2.0115, F.A.C. (Public Use Forms), is to repeal the adoption, by reference, of obsolete Forms DR-350111 and DR-350112.
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 on governmental leasehold estates.

SUMMARY:

The proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), remove the adoption, by reference, of obsolete Forms DR-350111 and DR-350112.
The proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), provide that Form DR-26 (Application for Refund) is to be used to obtain a refund of intangible personal property tax overpaid on governmental leasehold estates.

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:

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).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.