28919888, 12B-5.150 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 28919888

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Overview

RULE:

12B-5.150	Public Use Forms
12B-5.500	Natural Gas Fuel Retailers
12B-5.600	Tracking System Reporting Requirements

PURPOSE:

Part V, Natural Gas Fuel, Chapter 206, F.S., as amended by section 23, Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments to Rules 12B-5.150, F.A.C. (Public Use Forms), 12B-5.500, F.A.C., (Natural Gas Fuel Retailers), and 12B-5.600 (Tracking System Reporting Requirements), is to provide for administration of the taxes, including amendments to the application to obtain a fuel tax license, the annual license renewal application, the forms used to meet the bond requirements for retailers of natural gas fuel, the refund of taxes paid on natural gas fuel used for certain purposes, and to provide a new tax return and instructions to pay the taxes and file tax returns on natural gas fuel by electronic means.

SUBJECT:

The subject of the rule workshop is the taxes on natural gas fuel used in motor vehicles.

RULEMAKING AUTHORITY:

206.4(1), 206.14(1), 206.485(1), 206.59(1), 206.9952(4), 213.06(1), 213.755(8) FS.

LAW:

119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.08, 206.09, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.48, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 206.9951, 206.9952, 206.9955, 206.996, 206.9965, 206.998, 212.05, 212.0501, 212.055, 213.255, 213.755 FS.

PRINT PUBLISH DATE:

10/28/2024 Vol. 50/211

RELATED STATUTES
AND LAWS:

206.4(1), 206.14(1), 206.485(1), 206.59(1), 206.9952(4), 213.06(1), 213.755(8) FS., 119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.08, 206.09, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.48, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 206.9951, 206.9952, 206.9955, 206.996, 206.9965, 206.998, 212.05, 212.0501, 212.055, 213.255, 213.755 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=12B-5.150&PDate=10/28/2024&Section=1

REFERENCE MATERIALS:

No reference(s).

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