Rule: 12C-2.0115 Prev   Up   Next

Rule Title: Public Use Forms
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Corporate, Estate and Intangible Tax
Chapter: INTANGIBLE PERSONAL PROPERTY TAX

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

VIEW_RULE Effective Date: 1/11/2016
History Notes: Rulemaking Authority 199.202, 213.06(1) FS. Law Implemented 119.071(5), 196.199(2), 199.032 (2005), 199.042 (2005), 199.052 (2005), 199.103(7) (2005), 199.135 (2005), 199.202, 199.232, 199.282 (2005), 199.292, 213.24(3), 213.37, 215.26 FS. History–New 11-21-91, Amended 1-5-94, 10-9-01, 5-4-03, 9-28-04, 6-28-05, 10-30-06, 1-28-08, 1-27-09, 1-31-10, 2-7-11, 1-29-12, 1-17-13, 5-9-13, 1-20-14, 1-11-16.
References in this version: Ref-06349 DR-601G
Ref-06350 DR-602G
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Development
12C-2.0115
......
Forms DR-350111 (Intangible Tax Self-Audit Worksheet) and DR-350112 (Taxpayer Affidavit) used in the administration of the annual intangible personal property prior to its repeal are now obsolete. The purpose of the proposed .... 11758842 7/20/2012
Vol. 38/29
View Text Development
12C-2.004
......
Sections 1 and 2, Chapter 2012-32, L.O.F., expanded the public purpose exemption from ad valorem taxes to the governmental leasehold intangible tax. The exemption applies retroactively to all governmental leaseholds in existence .... 11754768 7/20/2012
Vol. 38/29