29727607, 61A-4.0371 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 29727607

Notice of Proposed Rule

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Division of Alcoholic Beverages and Tobacco

Chapter:

MANUFACTURERS AND DISTRIBUTORS

Overview

RULE:

61A-4.0371

Excise Tax Deduction for Breakage and Spoilage of Alcoholic Beverages

PURPOSE:

This proposal is to repeal a rule for which the original statutory authority, section 564.06(5), Florida Statutes as set forth in Laws 1972, c. 72-230, § 4, was repealed  in 1985.

SUMMARY:

Rule 61A-4.0371, F.A.C., sets forth an excise tax deduction for breakage and spoilage of alcoholic beverages.

RULEMAKING AUTHORITY:

561.11 FS.

LAW:

561.55(1), 563.05, 564.06, 565.12 FS.

PRINT PUBLISH DATE:

7/7/2025 Vol. 51/130

COMMENTS:

From 7/7/2025 To 7/28/2025 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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