Florida Proposed Rules
| Rule Number: Rule Title |
| 12-3.0012 | Definitions |
| 12-3.0015 | Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded |
| 12-3.0017 | Adoption of Materials That Contain Departmental Procedures |
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| Next Step: | A workshop, if requested in writing, will be held at 10:00 am on August 14, 2025, in Room 1820 Building 1, 2450 Shumard Oak Boulevard in Tallahassee
To request that a workshop be held, please send an email to rulecomments@floridarevenue.com. |
| Workshop Information: | August 14, 2025 |
| Draft Rule Language: | August 14, 2025 |
| Notice of Rule Development: | July 31, 2025 (Vol. 51, No. 148) |
Purpose:
The purpose of the draft amendment to Rule 12-3.0012, F.A.C., is to remove the unnecessary definition of department within Department of Revenue administrative rules.
The purpose of the draft amendment to Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove an outdated provision regarding interest, and outdated and unnecessary examples regarding the calculation of interest.
The purpose of the draft amendment to Rule 12-3.0017, F.A.C. (Adoption of Materials That Contain Departmental Procedures), is to update the information on how to obtain copies of forms from the Department.
