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 |
|
| Next Step: | The Department will present these rules to the Governor and Cabinet during the regularly-scheduled
Cabinet meeting on September 30, 2025, to request Approval to Hold Public Hearings on Proposed Rules. The meeting will take place 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. |
| Cabinet Agenda for Hearing: | September 30, 2025 |
| Notice of Public Meeting - Cabinet for Hearing: | September 23, 2025 (Vol. 51, No. 185) |
| 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Rule 12-3.0015, F.A.C. (Interest Applicable to Unpaid Tax Liabilities or Amounts Not Timely Refunded), is to remove an outdated provision regarding interest, and outdated and unnecessary examples regarding the calculation of interest.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.
