Florida Department of State and Division of Library and Information Services
Notice: 30089902
Notice of Proposed Rule
Department: DEPARTMENT OF REVENUE
Division: Miscellaneous Tax
Chapter: TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

VIEW NOTICE

Overview
RULE:
12B-5.020   Definitions; Specific Exemptions
12B-5.030   Importers
12B-5.040   Carriers
12B-5.050   Terminal Suppliers
12B-5.060   Wholesalers
12B-5.070   Terminal Operators
12B-5.080   Exporters
12B-5.090   Local Government Users
12B-5.100   Mass Transit Systems
12B-5.110   Blenders
12B-5.121   Temporary Licenses Issued Under a Declared Emergency
12B-5.150   Public Use Forms
12B-5.300   Aviation Fuel Licensees
12B-5.375   Temporary Pollutant Importer License Issued Under a Declared Emergency
12B-5.400   Producers and Importers of Pollutants
12B-5.500   Natural Gas Fuel Retailers
12B-5.600   Tracking System Reporting Requirements
RULEMAKING AUTHORITY: 206.14(1), 206.485(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 206.97, 213.06(1), 213.755(8) FS.
LAW: 119.071(5), 206.01, 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.52, 206.054, 206.055, 206.06, 206.08, 206.09, 206.095, 206.11, 206.404, 206.41, 206.413, 206.414, 206.416, 206.43, 206.44, 206.48, 206.485, 206.62, 206.63, 206.86, 206.87, 206.872, 206.873, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.97, 206.9815, 206.9825, 206.9826, 206.9835, 206.9855, 206.9865, 206.9875, 206.9915, 206.9925, 206.9931, 206.9935, 206.9941, 206.9942, 206.9943, 212.0501, 213.255, 213.37, 213.755, 215.26(2) FS.
PRINT PUBLISH DATE: 10/13/2025   Vol. 51/199
COMMENTS: From 10/13/2025 To 11/3/2025 (21 Days)
Send a one-time comment to the Agency.
Communicate with the Agency with saved comments and agency replies.

Comments submitted through FLRules.org shall be 8000 characters or less. Comments that exceed the character limit should be submitted directly to the agency pursuant the instructions in the Notice of Proposed Rule. The submitter is responsible for ensuring that the agency has received the comment.
REFERENCE MATERIALS: Ref-11391 DR-309660 R. 01-20
Ref-18774 DR-156: Florida Fuel or Pollutants Tax Application
Ref-18775 DR-156R: Renewal Application for Florida Fuel or Pollutants License
Ref-18776 DR-157: Fuel of Pollutants Tax Surety Bond
Ref-18777 DR-157A: Assignment of Time Deposit
Ref-18778 DR-157B: Fuel or Pollutants Tax Cash Bond
Ref-18779 DR-157W: Bond Worksheet Instructions
Ref-18780 DR-309631: Terminal Supplier Fuel Tax Return
Ref-18781 DR-309631N: Instructions for Filing Terminal Supplier Fuel Tax Return
Ref-18782 DR-309632: Wholesaler/Importer Fuel Tax Return
Ref-18783 DR-309632N: Instructions for Filing Wholesaler/Importer Fuel Tax Return
Ref-18784 DR-309633N: Instructions for Filing Mass Transit System Provider Fuel Tax Return
Ref-18785 DR-309634N: Instructions for Filing Local Government User of Diesel Fuel Tax Return
Ref-18786 DR-309635: Blender Fuel Tax Return
Ref-18787 DR-309635N: Instructions for Filing Blender Fuel Tax Return
Ref-18788 DR-309636: Terminal Operator Information Return
Ref-18789 DR-309636N: Instructions for Filing Terminal Operator Information Return
Ref-18790 DR-309637: Petroleum Carrier Information Return
Ref-18791 DR-309637N: Instructions for Filing Petroleum Carrier Information Return
Ref-18792 DR-309638: Exporter Fuel Tax Return
Ref-18793 DR-309638N: Instructions for Filing Exporter Fuel Tax Return
Ref-18794 DR-309653: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications-Wholesaler/Importer, Exporter, Blender, and Petroleum Carrier Fuel Tax Returns
Ref-18795 DR-309654: Motor Fuel Taxes Comma-Delimited (CSV) and Flat File Specifications-Mass Transit System Provider and Local Government User of Diesel Fuel Tax Returns


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