13702334, 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: 13702334

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

PURPOSE:

The purpose of the proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), is to adopt, by reference, changes to the tax return used to report the annual tax on governmental leasehold estates.

SUMMARY:

The proposed amendments to Rule 12C-2.0115, F.A.C. (Public Use Forms), adopt, by reference, a correction to the instructions for the tax return used to report the annual tax 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), 199.052 (2005), 199.103(7) (2005), 199.135 (2005), 199.202, 199.232, 199.282 (2005), 199.292, 213.24(3), 215.26 FS.

PRINT PUBLISH DATE:

10/21/2013 Vol. 39/205

COMMENTS:

From 10/21/2013 To 11/11/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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