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 will present this rule to the Governor and Cabinet during the regularly-scheduled Cabinet meeting August 23, 2022, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place at 9:00a.m. in the Cabinet Meeting Room in the Lower Level of the Capitol. Rule materials for the meeting are available below, and additional information about the Cabinet meeting can be found on the Governor and Cabinet's meeting website

Forms:

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

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.