Rule: 12B-5.300 Prev   Up   Next

Rule Title: Aviation Fuel Licensees
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: 1/1/2021
History Notes: Rulemaking Authority 206.14(1), 206.59(1), 206.97, 213.06(1) FS. Law Implemented 206.02, 206.03, 206.05, 206.43, 206.48, 206.485, 206.90, 206.91, 206.9825, 206.9826, 206.9835, 206.9855, 206.9865, 206.9875, 213.37 FS. History–New 11-21-96, Amended 10-27-98, 5-1-06, 1-20-14, 1-11-16, 1-10-17, 1-17-18, 1-1-21, 1-1-21.
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-5.300
Aviation Fuel Licensees 23984043 Effective:
01/01/2021
View Text Proposed
12B-5.050
......
: Sections 14 and 16, Chapter 2020-10, L.O.F., increased the maximum bond amount required for each terminal supplier, exporter, producer/importer of pollutants, or wholesaler, except a municipality, county, school board, .... 23683440 9/24/2020
Vol. 46/187
View Text Public Meeting
12B-5.050
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  September 22, 2020, during a regular meeting of the Governor ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
23650266 9/15/2020
Vol. 46/180
View Text Development
12B-5.050
......
Sections 14 and 16, Chapter 2020-10, L.O.F., increased the maximum bond amount required for each terminal supplier, exporter, producer/importer of pollutants, or wholesaler, except a municipality, county, school board, state .... 23572957 8/26/2020
Vol. 46/167
View Text Final
12B-5.300
Aviation Fuel Licensees 19912080 Effective:
01/17/2018
View Text Proposed
12B-5.030
......
The purpose of the proposed amendments to Rules 12B-5.030, 12B-5.040, 12B-5.050, 12B-5.060, 12B-5.070, 12B-5.080, 12B-5.110, 12B-5.300, and 12B-5.400, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., .... 19554344 10/18/2017
Vol. 43/202
View Text Public Hearing
12B-5.030
......
Approval to publish a Notice of Proposed Rulemaking for the following rules: Rule 12B-5.030 Importers Rule 12B-5.040 Carriers Rule 12B-5.050 Terminal ....
  October 17, 2017, 8:00 a.m.
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
19516514 10/10/2017
Vol. 43/196
View Text Development
12B-5.030
......
The purpose of the proposed amendments to Rules 12B-5.030, 12B-5.040, 12B-5.050, 12B-5.060, 12B-5.070, 12B-5.080, 12B-5.110, 12B-5.300, and 12B-5.400, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., .... 19369559 9/5/2017
Vol. 43/172
View Text Final
12B-5.300
Aviation Fuel Licensees 18421190 Effective:
01/10/2017
View Text Proposed
12B-5.150
......
The purpose of the proposed amendments to Rule 12B-5.150, F.A.C., is to clarify registration procedures for fuel dealers by amending Form DR-156 (Florida Fuel or Pollutants Tax Application). The purpose of the proposed .... 18152015 10/26/2016
Vol. 42/209
View Text Development
12B-5.150
......
The purpose of the proposed amendments to Rule 12B-5.150, F.A.C., is to clarify registration procedures for fuel dealers by amending Form DR-156 (Florida Fuel or Pollutants Tax Application). The purpose of the proposed .... 17973826 9/7/2016
Vol. 42/174
View Text Final
12B-5.300
Aviation Fuel Licensees 16956975 Effective:
01/11/2016
View Text Proposed
12B-5.150
......
The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), are to adopt, by reference, changes to three forms used by the Department in the administration of taxes imposed on fuels and pollutants. .... 16692165 10/29/2015
Vol. 41/211
View Text Development
12B-5.150
......
The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), are to adopt, by reference, changes to three forms used by the Department in the administration of taxes imposed on fuels and pollutants. .... 16509805 9/22/2015
Vol. 41/184
View Text Final
12B-5.300
Aviation Fuel Licensees 14023210 Effective:
01/20/2014
View Text Proposed
12B-5.020
......
Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter .... 13700879 10/21/2013
Vol. 39/205
View Text Development
12B-5.020
......
Effective July 1, 2013, dyed diesel fuel used in a vessel or equipment used exclusively for commercial fishing and aquacultural purposes is exempt, as provided in Chapter 2013-82, L.O.F. Effective July 1, 2013, Chapter .... 13327041 8/2/2013
Vol. 39/150
View Text Final
12B-5.300
Aviation Fuel Licensees 1288759 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