Rule: 12B-5.100 Prev   Up   Next

Rule Title: Mass Transit Systems
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Miscellaneous Tax
Chapter: TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

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

VIEW_RULE Effective Date: 7/28/2015
History Notes: Rulemaking Authority 206.14(1), 206.59(1), 206.87(1)(e)2., 213.06(1), 213.755(8) FS. Law Implemented 206.41(4), 206.86(10), 206.874(5)(a), 213.755 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-25-12, 5-9-13, 7-28-15.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12B-5.100
Mass Transit Systems 16222394 Effective:
07/28/2015
View Text Proposed
12B-5.040
......
The purpose of the proposed amendments is to modify the requirements for a return to be considered timely filed. These amendments remove the requirement that a confirmation from the Department is required before a return .... 15968642 5/6/2015
Vol. 41/88
View Text Development
12B-5.040
......
The purpose of the proposed amendments to Rules 12B-5.040 (Carriers.), 12B-5.050 (Terminal Suppliers.), 12B-5.060 (Wholesalers.), 12B-5.070 (Terminal Operators.), 12B-5.080 (Exporters.), 12B-5.090 (Local Government Units.), .... 15702862 2/23/2015
Vol. 41/36
View Text Final
12B-5.100
Mass Transit Systems 12922939 Effective:
05/09/2013
View Text Proposed
12B-5.090
......
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) remove the incorrect reference to the incorporation of .... 12471889 1/7/2013
Vol. 39/04
View Text Development
12B-5.090
......
The purpose of the proposed amendments to Rule 12B-5.090, F.A.C. (Local Government Users), and to Rule 12B-5.100, F.A.C. (Mass Transit Systems), is to remove reference to the incorporation of a refund permit that does not .... 11758260 7/20/2012
Vol. 38/29
View Text Final
12B-5.100
Mass Transit Systems 10923672 Effective:
01/25/2012
View Text Proposed
12B-5.030
......
Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. .... 10442843 9/30/2011
Vol. 37/39
View Text Development
12B-5.030
......
Section 206.02(2)(c), F.S., requires terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers to pay a $30 license tax to obtain an annual fuel license or to renew an annual fuel license. .... 10239337 7/29/2011
Vol. 37/30
View Text Final
12B-5.100
Mass Transit Systems 7193634 Effective:
06/01/2009
View Text Proposed
12B-5.030
......
The purpose of the proposed amendments to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) impose the electronic reporting and filing requirements .... 6750732 2/6/2009
Vol. 35/05
View Text Development
12B-5.030
......
The purpose of the proposed amendment to Rule Chapter 12B-5, F.A.C. (Tax on Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants), is to: (1) impose the electronic reporting and filing requirements .... 6423648 11/21/2008
Vol. 34/47
View Text Final
12B-5.100
Mass Transit Systems 1288080 Effective:
05/01/2006
View Text Proposed
12B-5.020
......
PART I. TAX ON MOTOR AND DIESEL FUEL The purpose of the proposed amendments to Part I, Tax on Motor and Diesel Fuel, of Rule Chapter 12B-5, F.A.C., is to: (1) provide definitions for the terms “enterer” and “gasoline”; .... 19514 1/13/2006
Vol. 32/02