Florida Dept. of Revenue - Rule Chapter 12B-5

Florida Proposed Rules

Rule Number: Rule Title

12B-5.150

Public Use Forms

Next Step:

The Department did not receive a request for the September 21, 2022, hearing. Therefore, the hearing has been canceled. The Department will post further updates as they become available

Forms:

DR-176: Application for Air Carrier Fuel Tax License
DR-182: Florida Air Carrier Fuel Tax Return
DR-904: Pollutants Tax Return

Hearing Information:	September 21, 2022 (Canceled, no request received)
Package Filed with JAPC:	August 24, 2022
Notice of Proposed Rule:	August 24, 2022 (Vol. 48, No. 165)
Cabinet Meeting for Hearing:	August 23, 2022
Notice of Public Meeting - Cabinet for Hearing:	August 12, 2022 (Vol. 48, No. 157)
Workshop Information:	July 27, 2022
Draft Rule Language:	July 27, 2022
Notice of Rule Development:	July 12, 2022 (Vol. 48, No. 138,, pp. 5-6)

Purpose: The purpose of this rulemaking is to implement legislative changes and other updates to three forms within Rule 12B-5.150, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023.