Notice: 30388177
Final Adopted Version in F.A.C.
Department: DEPARTMENT OF REVENUE
Division: Miscellaneous Tax
Chapter: TAX ON MOTOR FUELS, DIESEL FUELS, POLLUTANTS, AND NATURAL GAS FUEL

VIEW NOTICE

Overview

RULE:
12B-5.020   Definitions; Specific Exemptions
RULE FILE DATE: 1/5/2026
RULE EFFECTIVE DATE: 1/25/2026
HISTORY NOTES: Rulemaking Authority 206.14(1), 206.59(1), 206.62(10), 206.87(1)(e)2., 213.06(1) FS. Law Implemented 206.41(4)(b), 206.62, 206.874, 206.97 FS. History–New 7-1-96, Amended 11-21-96, 10-27-98, 5-1-06, 6-1-09, 1-17-13, 1-20-14, 1-1-24, 1-25-26.

OVERSIGHT COMMITTEE: Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES: Division of Administrative Hearings

FEDERAL RULES
AND REGULATIONS:
Electronic Code of Federal Regulations

HOW TO LINK TO
THIS NOTICE:
http://flrules.org/gateway/ruleno.asp?id=12B-5.020&Section=0
REFERENCE MATERIALS: Ref-16295 27 C.F.R. §19.746 (4-1-22) - Authorized Materials