26121729, 12BER22-12 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26121729

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Overview

RULE:

12BER22-12

Florida Motor Fuel Tax Relief.

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

Section 47 of Chapter 2022-97, Laws of Florida, authorizes the Department of Revenue to promulgate emergency rules to implement The Florida Motor Fuel Tax Relief Act of 2022. The promulgation of this emergency rule ensures that the public is notified in the most expedient and appropriate manner regarding the 25.3 cents reduction of the Florida fuel tax rate.

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

Legislature expressly authorized the promulgation of emergency rules to implement the provisions of Section 47 of Chapter 2022-97, Laws of Florida. Additionally, this emergency rule is the most expedient and appropriate means of notifying taxpayers of these provisions.

SUMMARY:

This emergency rule implements the Florida Motor Fuel Tax Relief Act of 2022 and provides guidance to terminal suppliers, wholesalers, importers, and retail dealers of gasoline, as well as local government users of diesel fuel and motor fuel quarterly refund filers, with regards to the reduction of the Florida fuel tax rate. From October 1, 2022, through October 31, 2022, the Florida fuel tax rate is reduced from 33.425 cents to 8.125 cents, which does not include the additional local option tax.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Brinton Hevey, Technical Assistance and Dispute Resolution, telephone 850-717-7754, email RuleComments@floridarevenue.com.

PRINT PUBLISH DATE:

7/28/2022 Vol. 48/146

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=12BER22-12&PDate=7/28/2022&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.