Notice of Proposed Rule

DEPARTMENT OF REVENUE
Miscellaneous Tax
RULE NO: RULE TITLE
12B-5.150: Public Use Forms
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants.
SUMMARY: The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms): (1) adopt, by reference, changes to forms used by the Department in the administration of taxes imposed on fuels and pollutants; and (2) update the information on how to obtain copies of forms from the Department.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 206.14(1), 206.59(1), 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, 206.43, 206.86, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: January 15, 2009, 10:30 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 IS: Kim Hancock, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726

THE FULL TEXT OF THE PROPOSED RULE IS:

12B-5.150 Public Use Forms.

(1)(a) The following public use forms and instructions are utilized by the Department and are hereby incorporated by reference in this rule.

(b) Copies of these forms are available may be obtained, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) faxing a forms request to the Distribution Center at (850)922-2208; or, 3) calling the Department at (800)352-3671, Monday through Friday, 8 a.m. to 7 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.

Form Number               Title                                                                Effective Date

(2) DR-138                     Application for Fuel Tax

                                        Refund – Agriculture,

                                        Aquacultural, Commercial

                                        Fishing or Commercial Aviation

                                        Purposes (R. 01/09 01/08)                         ____ 01/08

(3) through (8) No change.

(9) DR-160                     Application for Fuel Tax

                                        Refund – Mass Transit System

                                        Users (R. 01/09 01/08)                               ____ 01/08

(10) DR-166                   Florida Pollutant Tax

                                        Application

                                        (R. 01/09 01/05)                                          ____ 04/07

(11) DR-176                   Application for Air Carrier

                                        Fuel Tax License (R. 01/09 01/05)            ____ 04/07

(12) No change.

(13) DR-182                    Florida Air Carrier Fuel

                                        Tax Return (R. 01/09 01/08)                       ____ 01/08

(14) No change.

(15) DR-189                   Application for Fuel Tax

                                        Refund – Municipalities,

                                        Counties and School Districts

                                        (R. 01/09 01/08)                                          ____ 01/08

(16) DR-190                   Application for Fuel Tax

                                        Refund – Non-Public

                                        Schools (R. 01/09 01/08)                           ____ 01/08

(17) No change.

(18) DR-248                   2009 2008 Alternative Fuel

                                        Use Permit Application,

                                        Renewal, and Decal Order

                                        Form (R. 01/09 01/08)                                ____ 01/08

(19) DR-904                    Pollutants Tax Return

                                        (R. 01/09 01/08)                                          ____ 01/08

(20) through (35) No change.

(36) DR-309639              Application for Refund

                                        of Tax Paid on Undyed

                                        Diesel Used for Off-Road or

                                        Other Exempt Purposes

                                        (R. 01/09 10/08)                                          ____ 01/09

(37) DR-309640              Application for Refund of

                                        Tax Paid on Undyed Diesel

                                        Consumed by Motor Coaches

                                        During Idle Time in Florida

                                        (R. 01/09 01/08)                                          ____ 01/08

(38) DR-309645              2009 2008 Refundable Portion

                                        of Local Option and State

                                        Comprehensive Enhanced

                                        Transportation System (SCETS)

                                        Tax (R. 01/09 01/08)                                   ____ 01/08

(39) DR-309660             Application for Pollutant Tax

                                        Refund (R. 01/09 01/08)                            ____ 01/08

Specific Authority 206.14(1), 206.59(1), 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, 206.43, 206.86, 206.877, 206.90, 206.91, 206.92, 206.9931, 206.9943 FS. History– New 11-21-96, Amended 10-27-98, 5-1-06, 4-16-07, 1-1-08, ________.


NAME OF PERSON ORIGINATING PROPOSED RULE: Kim Hancock, Operations Analyst, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4726
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor Charlie Crist and members of the Florida Cabinet, Attorney General Bill McCollum, Chief Financial Officer Alex Sink, and Agriculture Commissioner Charles H. Bronson, as agency head of the Department of Revenue
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 9, 2008
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on September 26, 2008 (Vol. 34, No. 39, pp. 4980-4981). No comments were received by the Department.