Florida Dept. of Revenue - Chapter 12B-5: Tax on Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel (2023 Annual Forms)

Florida Proposed Rules

Rule Number: Rule Title

12B-5.150

Public Use Forms

Next Step:

At the September 18, 2023, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to the rules and the Department filed the rules for certification with the Department of State on December 12, 2023. These rules went into effect on January 1, 2024.

Forms:

Final Language:	January 1, 2024
Certification Package:	December, 12, 2023
Certification Letter to JAPC:	December, 4, 2023
Hearing Information:	October 12, 2023 [Canceled, no request received]
Package Filed with JAPC:	September 19, 2023
Notice of Proposed Rule:	September 19, 2023 (Vol. 49, No. 182)
Cabinet Meeting for Hearing:	September 18, 2023
Notice of Public Meeting - Cabinet for Hearing:	September 12, 2023 (Vol. 49, No. 177)
Workshop Information:	July 27, 2023 [Canceled, no request received]
Draft Rule Language:	July 27, 2023
Notice of Rule Development:	July 12, 2023 (Vol. 49, No. 134)

Purpose: The purpose of the proposed amendments to Rule 12B-5.150, F.A.C. (Public Use Forms), is to incorporate, by reference, updates to clarify field contents and penalties imposed for failure to file returns or to pay tax electronically in forms used to administer fuel and pollutants taxes, and to reflect the delay in bond requirements for a retailer of natural gas to January 1, 2026.