21926673, 12AER19-1 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 21926673

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

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

Overview

RULE:

12AER19-1

Hope Scholarship Program

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 24 of Chapter 2019-23, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement changes to Form DR-HS1, Hope Scholarship Program – Contribution Election Form, as required by Section 9 of Chapter 2019-23, Laws of Florida. Section 24 provides that conditions necessary for an emergency rule have been met. Section 49 of Chapter 2018-6, L.O.F., provides specific emergency rulemaking authority to the Department for the implementation of contribution forms for the Hope Scholarship Program, along with the renewal of the emergency rule during the pendency of procedures to adopt permanent rules. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the new program.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the promulgation of an emergency rule to administer the provisions of Section 24 of Chapter 2019-23, Laws of Florida. Additionally, an emergency rule is the most expedient and appropriate means of notifying dealers and taxpayers of the provisions of Section 9 of Chapter 2019-23, Laws of Florida.

SUMMARY:

Emergency Rule 12AER19-01 replaces Emergency Rule 12AER18-07, and incorporates revisions to Form DR-HS1. The rule provides an updated mailing address for the participating nonprofit scholarship-funding organization on Form DR-HS2, Hope Scholarship Program – Dealer Contribution Collection Report.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: 850-717-7082.

PRINT PUBLISH DATE:

5/31/2019 Vol. 45/106

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=12AER19-1&PDate=5/31/2019&Section=4

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.