Rule: 12A-13.002 Prev   Up   Next

Rule Title: Collection and Remittance of Fee
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: FEE ON THE SALE OR LEASE OF MOTOR VEHICLES

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

VIEW_RULE Effective Date: 1/10/2017
History Notes: Rulemaking Authority 213.06(1) FS. Law Implemented 219.07, 320.27(1)(c), 681.102(14), 681.117 FS. History–New 4-5-89, Amended 5-4-03, 9-28-04, 1-11-10, 5-9-13, 1-10-17.
References in this version: Ref-07751 DR-35
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-13.002
Collection and Remittance of Fee 18420705 Effective:
01/10/2017
View Text Proposed
12A-13.002
The purpose of the proposed amendments to Rule 12A-13.002, F.A.C., is to adopt, by reference, changes to a form used by the Department in the administration of motor vehicle warranty fees. This promulgation will update .... 18148620 10/26/2016
Vol. 42/209
View Text Development
12A-13.002
The purpose of the proposed amendments to Rule 12A-13.002, F.A.C., is to adopt, by reference, changes to a form used by the Department in the administration of motor vehicle warranty fees. This promulgation will update .... 17973438 9/7/2016
Vol. 42/174
View Text Final
12A-13.002
Collection and Remittance of Fee 12922551 Effective:
05/09/2013
View Text Proposed
12A-13.001
......
The purpose of the proposed updates to Rule Chapter 12A-13, F.A.C. (Fee on the Sale or Lease of Motor Vehicles), is to remove redundant provisions and to update information on how to obtain copies of the fee return from .... 12471210 1/7/2013
Vol. 39/04
View Text Development
12A-13.001
......
The purpose of the proposed repeal of Rule 12A-13.001, F.A.C. (Scope of Rules), is to: (1) remove the provisions of subsection (1) that are redundant of the provisions of subsection (2) of Rule 12A-13.002, F.A.C.; and (2) .... 11758066 7/20/2012
Vol. 38/29
View Text Final
12A-13.002
Collection and Remittance of Fee 8133855 Effective:
01/11/2010
View Text Proposed
12A-13.002
Tax Collectors report and remit taxes and fees, including the motor vehicle warranty fee, electronically to the Department using the Tax Collector Revenue Remittance System. Tax Collectors no longer use Form DR-35 (Motor .... 7636439 9/18/2009
Vol. 35/37
View Text Development
12A-13.002
Tax collectors are required to report and remit taxes and fees electronically to the Department using the Tax Collector Revenue Remittance System and no longer use Form DR-35 (Motor Vehicle Warranty Remittance Fee Report) .... 7344663 7/10/2009
Vol. 35/27
View Text Final
12A-13.002
Collection and Remittance of Fee 1281775 Effective:
09/28/2004