6863737, 12A-19.080 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6863737

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.080

Distribution Adjustments Resulting from Misallocation of Tax

PURPOSE:

Section 202.18(3)(c), F.S., requires the Department to make any adjustments to the distribution of proceeds of the local communications services tax that are necessary to reflect the proper amounts due to individual jurisdictions.
The purpose of the creation of Rule 12A-19.080, F.A.C. (Distribution Adjustments Resulting From Misallocation of Tax), is to develop procedures that will be used by the Department for determining when misallocations of communications services tax have occurred, for notifying the affected jurisdictions of the misallocations, and how distribution adjustments will be made.

SUBJECT:

The subject area to be addressed is the adjustments to the distributions of communications services tax required under Section 202.18(3)(c), F.S.

RULEMAKING AUTHORITY:

202.26(3)(a) FS.

LAW:

202.18(3)(c), 202.22(5), 202.231, 202.35(3) FS.

PRINT PUBLISH DATE:

3/6/2009 Vol. 35/09

RELATED STATUTES
AND LAWS:

202.26(3)(a) FS., 202.18(3)(c), 202.22(5), 202.231, 202.35(3) 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-19.080&PDate=3/6/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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