Written comments, dated March 2, 2009, were received by the Department regarding the definition of the term “fuel grade ethanol.” The definition contained in Forms DR-309631N, DR-309632N, DR-309633N, DR-309634N, DR-309635N, DR-309636N, DR-309637N, and DR-309638N has been changed so that, when adopted, the first two sentences of the category “Ethanol Blends” on each form will read:
Ethanol Blends: Ethanol blends are taxable products resulting from a blend of gasoline and ethanol to create a fuel grade ethanol. Fuel grade ethanol is defined as ethanol blended with at least 1.97 percent gasoline to render the product unsuitable for human consumption.
Subsections (21), (23), (25), (27), (29), (31), (33), and (35) of Rule 12B-5.150, F.A.C., have been changed, so that, when adopted, those subsections will read:
(21) DR-309631N Instructions for Filing
Terminal Supplier Fuel
Tax Return (R. 04/09 01/08) ____01/08
(23) DR-309632N Instructions for Filing
Wholesaler/Importer Fuel Tax
Return (R. 04/09 01/08) ____01/08
(25) DR-309633N Instructions for Filing
Mass Transit System Provider
Fuel Tax Return (R. 04/09 01/08) ____01/08
(27) DR-309634N Instructions for Filing Local
Government User of Diesel Fuel
Tax Return (R. 04/09 01/08) ____01/08
(29) DR-309635N Instructions for Filing
Blender/Retailer of Alternative
Fuel Tax Return (R. 04/09 01/08) ____01/08
(31) DR-309636N Instructions for Filing
Terminal Operator Information
Return (R. 04/09 01/08) ____01/08
(33) DR-309637N Instructions for Filing
Petroleum Carrier Information
Return (R. 04/09 01/08) ____01/08
(35) DR-309638N Instructions for Filing Exporter
Fuel Tax Return (R. 04/09 01/08) ____01/08