25718694, 12B-5.150 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25718694

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Overview

RULE:

12B-5.150	Public Use Forms
12B-5.600	Tracking System Reporting Requirements

PURPOSE:

This rulemaking addresses requirements for the submission of data used by the Department to track the movement of any product defined as motor, diesel, or aviation fuel that has been received, disbursed, delivered, imported, exported, or moved in any manner within Florida by a licensed fuel dealer. The proposed rule includes procedures for applying the penalty set forth in Section 206.485, Florida Statutes, for a continuing failure to comply with specified requirements after receiving notice of identified errors and an opportunity to correct the errors. Rule 12B-5.150 is amended to incorporate revisions to six forms related to the creation of Rule 12B-5.600.

SUMMARY:

The proposed revisions to Rule 12B-5.150 incorporate revisions to six forms, which conform with the new proposed rule, as well as correct the title of Form DR-309652, Motor Fuel Taxes XML User Guide for eFile Developers and Transmitters. The proposed new rule outlines the requirements for the submission of data used by the Department to track the movement of any product defined as motor, diesel, or aviation fuel that has been received, disbursed, delivered, imported, exported, or moved in any manner within Florida by a licensed fuel dealer, and outlines the penalty for failure to meet submission requirements.

RULEMAKING AUTHORITY:

206.14(1), 206.485(1), 206.59(1), 213.06(1), 213.755(8) FS.

LAW:

119.071(5), 206.02, 206.021, 206.022, 206.025, 206.026, 206.027, 206.028, 206.05, 206.055, 206.06, 206.095, 206.11, 206.404, 206.41, 206.416, 206.43, 206.44, 206.485, 206.86, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943, 212.0501, 213.255, 213.755 FS.

PRINT PUBLISH DATE:

3/31/2022 Vol. 48/63

COMMENTS:

From 3/31/2022 To 4/21/2022 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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