27571200, 12B-5.020 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27571200

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-5.020	Definitions; Specific Exemptions
12B-5.150	Public Use Forms

PURPOSE:

The purpose of proposed amendments to Rule 12B-5.020, F.A.C. (Definitions; Specific Exemptions), is to update the Code of Federal Regulation regarding fuel grade ethanol. 
The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to incorporate, by reference, updates to clarify field contents and penalties imposed for failure to file returns or to pay tax electronically in forms used to administer fuel taxes, and to reflect the delay in bond requirements for a retailer of natural gas to January 1, 2026.

SUMMARY:

The proposed amendment to 12B-5.020, F.A.C. (Definitions; Specific Exemptions), incorporates, by reference, 27 C.F.R. §19.746 (4-1-22) regarding fuel grade ethanol. 
The proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), clarify penalties imposed for failure to file returns or to pay tax electronically on the instructions for fuel tax returns and information returns and reflect the delay in bond requirements for a retailer of natural gas to January 1, 2026, on the bond worksheet instructions.

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:

9/19/2023 Vol. 49/182

COMMENTS:

From 9/19/2023 To 10/10/2023 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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