29827032, 12-3.0012 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 29827032

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Chapter:

GENERAL; PROCEDURE

Overview

RULE:

12-3.0012	Definitions
12-3.0015	Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded
12-3.0017	Adoption of Materials That Contain Departmental Procedures

PURPOSE:

The purpose of the draft amendment to Rule 12-3.0012, F.A.C., is to remove the unnecessary definition of department within Department of Revenue administrative rules.
The purpose of the draft amendment to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove an outdated provision regarding interest, and outdated and unnecessary examples regarding the calculation of interest. 
The purpose of the draft amendment to Rule 12-3.0017, F.A.C. (Adoption of Materials That Contain Departmental Procedures), is to update the information on how to obtain copies of forms from the Department.

SUBJECT:

How to obtain copies of forms from the Department and the removal of unnecessary provisions.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

212.12, 213.235, 213.255 212.13, 213.35 FS.

PRINT PUBLISH DATE:

7/31/2025 Vol. 51/148

RELATED STATUTES
AND LAWS:

213.06(1) FS., 212.12, 213.235, 213.255 212.13, 213.35 FS.

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=12-3.0012&PDate=7/31/2025&Section=1

REFERENCE MATERIALS:

No reference(s).

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