6511821, 12B-5.130 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6511821

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Overview

RULE:

12B-5.130	Refunds
12B-5.150	Public Use Forms

PURPOSE:

Section 206.8745(6), F.S., grants a refund for undyed tax-paid diesel fuel that is consumed by a power take-off unit or engine exhaust for the purpose of unloading bulk cargo by pumping when the power takeoff unit or engine exhaust is mounted on a motor vehicle that has no separate fuel tank. Paragraph (2)(a) of Rule 12B-5.130, F.A.C. (Refunds), implements this statute. Originally, the Department administered Section 206.8745(6), F.S., to only apply to taxpayers that used pneumatic pumps to off-load bulk cargo. Based on a study of pneumatic pumps, the Department adopted paragraph 12B-5.130(2)(a), F.A.C., as a presumption that pneumatic pumps used 10 gallons of fuel to off-load a full load of cargo. Thus, taxpayers were granted a refund on 10 gallons of motor fuel for every full load of cargo that was unloaded. In Pritchett Trucking, Inc. v. Department of Revenue (Case No. 04-3093 CA, 2nd Circuit, July 3, 2008), the court held that Section 206.8745, F.S., grants refunds for any type of pumping used to unload bulk cargo, regardless whether the means of pumping is by pneumatics, hydraulics, or any other method. Since the 10-gallon presumption in paragraph 12B-5.130(2)(a), F.A.C., was only valid for pneumatic pumps, the Department amended the rule to remove the 10-gallon presumption.
The purpose of this rulemaking is to solicit public information to adopt a new standard that can be used by taxpayers that use any type of pumping to off-load bulk cargo.

SUBJECT:

The subject area of the workshop is refunds for undyed tax-paid diesel fuel that is consumed by a power take-off unit or engine exhaust for the purpose of unloading bulk cargo by pumping.

RULEMAKING AUTHORITY:

206.14(1), 206.59(1), 206.8745(6), 213.06(1) FS.

LAW:

206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.404, 206.41(4), (5), 206.43, 206.64, 206.86, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943, 206.97 FS.

PRINT PUBLISH DATE:

12/12/2008 Vol. 34/50

RELATED STATUTES
AND LAWS:

206.14(1), 206.59(1), 206.8745(6), 213.06(1) FS., 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.095, 206.404, 206.41(4), (5), 206.43, 206.64, 206.86, 206.8745, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943, 206.97 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=12B-5.130&PDate=12/12/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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