RULE NO: RULE TITLE
12B-5.130: Refunds
12B-5.150: Public Use Forms
PURPOSE AND EFFECT: 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 AREA TO BE ADDRESSED: 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.
SPECIFIC AUTHORITY: 206.14(1), 206.59(1), 206.8745(6), 213.06(1) FS.
LAW IMPLEMENTED: 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.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: February 5, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Ronald Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4732

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS NOT AVAILABLE.