Rule: 12B-5.130 Prev   Up   Next

Rule Title: Refunds
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Miscellaneous Tax
Chapter: TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 1/20/2014
History Notes: Rulemaking Authority 206.14(1), 206.59(1), 206.8745(6), 212.18(2), 213.06(1) FS. Law Implemented 206.41(4), (5), 206.43(5), (6), 206.64, 206.8745, 206.97, 212.0501, 212.08(4), 213.255(2), (3), 215.26 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 1-27-09, 6-1-09, 7-20-11, 1-25-12, 1-17-13, 1-20-14.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Validity
12B-5.130
SYSCO FOOD SERVICES OF SE FLORIDA LLC, Petitioner vs. FLORIDA DEPARTMENT OF REVENUE, Respondent ; Case No.: 23-1382RX; Rule No.: 12B-5.130; Petition 27041677 4/12/2023
Vol. 49/71
View Text Final
12B-5.130
Refunds 14022822 Effective:
01/20/2014
View Text Proposed
12B-5.020
......
Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter .... 13700879 10/21/2013
Vol. 39/205
View Text Development
12B-5.020
......
Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter .... 13327041 8/2/2013
Vol. 39/150
View Text Final
12B-5.130
Refunds 12456854 Effective:
01/17/2013
View Text Proposed
12B-5.020
......
Section 13, Chapter 2012-117, L.O.F., effective July 1, 2012, defines the term “alternative fuel.” The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, .... 12041694 9/28/2012
Vol. 38/39
View Text Development
12B-5.020
......
Section 13, Chapter 2012-117, L.O.F., effective July 1, 2012, defines the term “alternative fuel.” The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to update the definition .... 11756029 7/20/2012
Vol. 38/29
View Text Final
12B-5.130
Refunds 10923963 Effective:
01/25/2012
View Text Proposed
12B-5.030
......
Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. .... 10442843 9/30/2011
Vol. 37/39
View Text Development
12B-5.030
......
Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. .... 10239337 7/29/2011
Vol. 37/30
View Text Final
12B-5.130
Refunds 10120318 Effective:
07/20/2011
View Text Public Meeting
12B-5.130
......
Approval of the proposed amendments to the rules listed below. These proposed rule amendments were noticed in the May 6, 2011 (Vol. 37, No. ....
  June 16, 2011, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
9980056 6/3/2011
Vol. 37/22
View Text Proposed
12B-5.130
......
Section 206.8745(6), F.S., grants a refund, as provided by rule, 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 .... 9886451 5/6/2011
Vol. 37/18
View Text Public Meeting
12B-5.130
......
Approval to publish a Notice of Proposed Rulemaking for the following rule sections: Rule 12B-5.130, F.A.C. (Refunds), and Rule 12B-5.150, ....
  May 3, 2011, during a regular meeting of the Governor and Cabinet, ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
9846972 4/22/2011
Vol. 37/16
View Text Development
12B-5.130
......
Section 206.8745(6), F.S., grants a refund, as provided by rule, 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 .... 9744346 3/18/2011
Vol. 37/11
View Text Final
12B-5.130
Refunds 7193925 Effective:
06/01/2009
View Text Change
12B-5.121
......
Temporary Licenses Issued Under a Declared Emergency, Refunds, Public Use Forms 6985278 4/10/2009
Vol. 35/14
View Text Proposed
12B-5.020
......
The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline .... 6749956 2/6/2009
Vol. 35/05
View Text Final
12B-5.130
Refunds 6656836 Effective:
01/27/2009
View Text Development
12B-5.130
......
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 .... 6511821 12/12/2008
Vol. 34/50
View Text Development
12B-5.020
......
The purpose of the proposed amendments to Rule 12B-5.020, F.A.C. (Definitions), is to update definitions for the terms “fuel,” “fuel grade ethanol,” and “gasohol” for purposes of determining when a product blended with gasoline .... 6421417 11/21/2008
Vol. 34/47
View Text Proposed
12B-5.130
......
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. Subparagraph (2)(a)2. of Rule 12B-5.130, .... 6251861 10/10/2008
Vol. 34/41
View Text Public Meeting
12B-5.130
......
Approval to publish a Notice of Proposed Rulemaking to amend Rule 12B-5.130, F.A.C. (Refunds), and Rule 12B-5.150 (Public Use Forms), of Rule ....
  September 30, 2008, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, ....
6133230 9/19/2008
Vol. 34/38
View Text Development
12B-5.130
......
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. Subparagraph (2)(a)2. of Rule 12B-5.130, .... 6122463 9/12/2008
Vol. 34/37
View Text Final
12B-5.130
Refunds 1288371 Effective:
05/01/2006
View Text Proposed
12B-5.020
......
PART I. TAX ON MOTOR AND DIESEL FUEL The purpose of the proposed amendments to Part I, Tax on Motor and Diesel Fuel, of Rule Chapter 12B-5, F.A.C., is to: (1) provide definitions for the terms “enterer” and “gasoline”; .... 19514 1/13/2006
Vol. 32/02