6539369, 12B-4.003 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6539369

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

DOCUMENTARY STAMP TAX

Overview

RULE:

12B-4.003	Public Use Forms
12B-4.007	Recordation of Documents
12B-4.014	Conveyances Not Subject to Tax

PURPOSE:

Chapter 2008-24, Laws of Florida (L.O.F.), repealed the requirement to file a form with the clerk of the court when recording a document transferring an interest in real property previously provided in Section 201.022, Florida Statutes (F.S.). The purpose of these proposed rule changes is to: (1) remove the requirements for filing Form DR-219, Transfers of Interest in Real Property, rendered obsolete by this law, with the clerk of the court; (2) provide a new form to document the exemption provided under Section 201.02(6), F.S.; and (3) update the information on how to obtain a copy of a form from the Department.

SUMMARY:

The proposed amendments to Rule 12B-4.003, F.A.C. (Public Use Forms), Rule 12B-4.007, F.A.C. (Recordation of Documents), and Rule 12B-4.014, F.A.C. (Conveyances Not Subject to Tax): (1) remove the requirements regarding the filing of Form DR-219 (Return for Transfers of Interest in Real Property) with the clerk of the court and the provisions regarding the collection allowance previously provided to the clerk of the court for receiving and processing the forms; (2) adopt new Form DR-229 (Documentary Stamp Tax – Subsection 201.02(6), Florida Statutes, Exemption), to be used to document the exemption for the transfer of real property from certain nonprofit organizations to the Board of Trustees of the Internal Improvement Trust Fund, to any state agency, to any water management district, or to any local government; and (3) update the information on how to obtain a copy of a form from the Department.

RULEMAKING AUTHORITY:

201.11, 213.06(1) FS.

LAW:

201.01, 201.02, 201.022, 201.031(1), 201.07, 201.08(1)(a), 201.12, 201.133 FS.

PRINT PUBLISH DATE:

12/19/2008 Vol. 34/51

COMMENTS:

From 12/19/2008 To 1/9/2009 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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