3945977, 12A-1.060 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 3945977

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

SALES AND USE TAX

Overview

RULE:

12A-1.060

Registration

PURPOSE:

The purpose of this rule development is to establish procedures and criteria pursuant to Section 212.14(4), F.S., for when the Department will require a cash deposit, cash bond, surety bond, or irrevocable letter of credit as a condition for any person to obtain, retain, or renew a dealer’s certificate of registration in order to ensure compliance with the provisions of Chapter 212, F.S., and for determining the amount of the required cash deposit, cash bond, surety bond, or irrevocable letter of credit.

SUBJECT:

The subject area to be addressed is the procedures and criteria proposed by the Department, for determining when cash deposits, cash bonds, surety bonds, or irrevocable letters of credit are required, and for determining the amount of any required cash deposit, cash bond, surety bond, or irrevocable letter of credit.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1) FS.

LAW:

212.14(4) FS.

PRINT PUBLISH DATE:

3/30/2007 Vol. 33/13

RELATED STATUTES
AND LAWS:

212.17(6), 212.18(2), 213.06(1) FS., 212.14(4) 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=12A-1.060&PDate=3/30/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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