30085925, 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: 30085925

Notice of Proposed Rule

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 proposed amendment to Rule 12-13.002, F.A.C. (Definitions), is to remove an unnecessary definition. 
The purpose of the proposed amendment to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove unnecessary examples of interest calculations.
The purpose of the proposed amendment to Rule 12-3.0017, F.A.C. (Adoption of Materials That Contain Departmental Procedures), is to update how to obtain copies of forms from the Department.

SUMMARY:

The proposed amendment to Rule 12-3.0012, F.A.C. (Definitions), removes the unnecessary definition of department.
The proposed amendment to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), removes an outdated provision regarding interest and outdated and unnecessary examples regarding the calculation of interest. 
The proposed amendment to Rule 12-3.0017, F.A.C. (Adoption of Materials That Contain Departmental Procedures), updates how to obtain copies of forms from the Department.

RULEMAKING AUTHORITY:

212.12(6), 213.06(1) FS.

LAW:

212.12, 212.13, 213.235, 213.255, 213.345, 213.35 FS.

PRINT PUBLISH DATE:

10/10/2025 Vol. 51/198

COMMENTS:

From 10/10/2025 To 10/31/2025 (21 Days)

REFERENCE MATERIALS:

No reference(s).

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