Rule: 12B-6.005 Prev   Up   Next

Rule Title: Payment of Tax; Reports; Public Use Forms
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Miscellaneous Tax
Chapter: GROSS RECEIPTS TAX

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

VIEW_RULE Effective Date: 1/1/2023
History Notes: Rulemaking Authority 213.06(1) FS. Law Implemented 203.01, 203.012, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS. History–New 11-13-78, Amended 7-1-80, 8-26-81, Formerly 12B-6.05, Amended 10-4-89, 12-19-89, 5-4-03, 9-28-04, 9-18-08, 2-17-15, 1-11-16, 1-10-17, 1-1-23.
References in this version: Ref-14830 DR-133 R. 01-23
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Development
12B-6.005
The purpose of this rule development is to include the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of the gross receipts tax imposed on utility services from the last day of .... 4912291 11/21/2007
Vol. 33/47
View Text Development
12B-6.005
The purpose of this rule development is to include the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of the gross receipts tax imposed on utility services from the last day of .... 4879214 11/16/2007
Vol. 33/46